Frontier Lands Petroleum Royalty Regulations (SOR/92-26).
The present Regulations enact subsection 107(2) the Canada Petroleum Resources Act. In particular, the Regulations lay down provisions relating to oil explorations in frontier lands. The text – consisting of 21 sections deals with the following matters: prescribed royalty, exemption, payment of prescribed royalty, deferral of royalty, certification of an abandonment and restoration royalty trust, return allowance, certification of qualified frontier exploration expenses, reports and returns, interest, penalties and refunds.