Helliwell, John; Philip K. Verleger, Jr.; Mitchell, John; … - In: The Energy Journal Volume 3 (1982) Number 2, pp. 20-54
Energy taxation is more complex and more controversial in Canada than in most or all other countries, for three main reasons. First, under the constitution, most natural resources are owned by the provinces, with important powers of regulation and taxation in the hands of the provincial and...