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Old 09-01-2015, 03:39 PM   #96
firebug
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Quote:
Originally Posted by Volas View Post
sorry not well versed here but what kind of time period would the 579 mm be incurred over?
Really tough to know (and I'm not an accountant, let alone a tax specialist).

Reduced expenditures are going to reduce pools going forward meaning an increased cash-tax rate over the near term, however, lower profits (and even losses) due to the commodity price collapse are going to push back cash taxes.

Over time, cash taxes paid should equal the combined provincial & federal corporate tax rates (now 27%) so we could take a look at the change in tax rates, 2%, into the change in deferred taxes, $579MM which would tell me that it is equal to tax impact on the profits in Alberta of $28.95 billion (579/.02). In my opinion, the question is how long will it take CNRL to earn $29B in alberta... at current commodity prices... a very long time.

I'm sure an accountant would give you a much better answer (I certainly wouldn't consider this an accurate assessment - just my first swipe at it).

EDIT:
Looking back over the past 3 years, CNRL had GLOBAL earnings before taxes of $8.1B (8.1/3=$2.7B/yr) so assuming those profits remain flat (LOL) and are earned entirely in alberta (LOL) it would take them just over 10 years (28.95/2.7) to pay an extra $579MM in taxes. [if EBT holds flat at Q2-2015 levels, it will take a little over 60 years to pay an extra $579mm in taxes].
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Last edited by firebug; 09-01-2015 at 04:11 PM.
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