,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act--,surface
  ,r5tals & ,f>m+ ,op],ns
,numb]3 ,,it-#bjj
,date3 ,febru>y #bd1 #aige
,ref];e3 ,subsec;n #i7#a7 7al sec;n #dc
  & p>agraphs #ec7#b77d7 & #ed7h77

#a4 ,p]sons explor+ or drill+ =
  petroleum or natural gas (t5 obta9 a
  l1se f ! [n] ( l& cov]+ c]ta9 surface
  "rs4 ,= example1 ! l1se may cov] s"eal
  ye>s 9 respect (a small acreage ( l&1
  possibly set 9 f ! b.d>ies (! [n]'s
  l&4 ,! f/ ye>'s pay;t may 2 9 a lump
  sum = s* ?+s z damage 6l&1 l&
  improve;ts1 9conv5i;e1 s"e.e &! f/
  ye>'s r5t1 )\t a specific am.t 2+
  ascrib$ 6any ( ^! items4 ,=! second &
  subsequ5t ye>s1 ! l1se may require a
  p]iodic pay;t or pay;ts = r5tal1    #a
               ,,it-#bjj             a#a
  s"e.e1 or 9conv5i;e4 ,9 ^! circum/.es1
  ! por;n (! lump sum pd 9 ! f/ ye> t is
  equal 6! p]iodic pay;ts 6be made 9
  subsequ5t ye>s is 3sid]$ 6be 9come )9
  ! m1n+ ( subsec;n #i7#a74 ,! rema9d]
  (! lump sum pay;t is g5],y 3sid]$ 6be
  capital4

         ,capital 7p>agraph #b7
    
#b4 ,! capital por;n (! f/ ye>'s pay;t1
  z -p5s,n = prop]ty 9juri\sly a6ect$1
  damag$ or de/roy$1 3/itutes 8proce$s (
  4posi;n0 )9 ! m1n+ ( p>agraph #ed7h7 &
  may result 9 a capital ga9 or loss4
  ,"u sec;n #dc1 ! adju/$ co/ base (! "p
  (! prop]ty 4pos$ ( is t "p (! adju/$
  co/ base (! :ole prop]ty t is
  r1sonably attributa# 6! "p4 ,! adju/$
  co/ base (! :ole prop]ty is !n decr1s$
  0t am.t pursuant 6p>agraph #ec7#b77d74
  ,": ! "p 4pos$ ( is relatively small 9
  rel,n 6! prop]ty1 ! ,de"p;t a3epts any
                                      #b
               ,,it-#bjj             b#a
  r1sona# por;n (! adju/$ co/ base t !
  taxpay] wi%es 6attribute 6! proce$s4

          ,9come 7p>agraph #c7
    
#c4 ,": a specific am.t is ascrib$ 9 !
  l1se 7or 9 a supple;t>y lr7 6ea* (!
  v>i\s items 9clud$ 9 ! f/ ye>'s pay;t1
  norm,y only ^?
--------------------------------------#b
  am.ts t >e = recurr+ items >e 3sid]$
  6be 9come4 ,an item may recur ev5 ?\<
  ! am.ts paya# = x di6] 9 ! f/ &
  subsequ5t ye>s4

      ,f>m+ ,op],ns 7p>agraph #d7
    
#d4 ,! por;n (! f/ ye>'s pay;t specifi$
  = damage 6gr[+ crops is 3sid]$ 6be on
  a3.t ( 9come r ?an capital4 ,9come
  pay;ts 6a f>m] actively 5gag$ 9 f>m+ !
  l&1 "p ( : is ! subject (! l1se1 >e
  9come f ! busi;s ( f>m+4
                                      #c
      ,damage 6,prop]ty 7p>agraph    a#b
                  #e7
    
#e4 ,pay;ts t ! [n] ( l& rcvs = grant+
  p]mis.n 6make 8%ot hole te/s0 on 8 l&
  >e 3sid]$ 6be 9 respect ( possi#
  damage 6! l& & ?us >e capital4

















                                      #d