@booklet {53127,
	title = {Oil sands tax expenditures},
	year = {2001},
	note = {Department of Finance Working Paper 2001-17.},
	pages = {18 pages },
	publisher = {Department of Finance },
	address = {Ottawa, ON },
	abstract = {This report describes the Oil Sands Tax Expenditures Model (OSTEM) used to estimate the size of the federal income tax expenditure attributed to the oil sands industry. The model was developed within the Business Income Tax Division of the Department of Finance. Data inputs for the model were provided by many of the oil sands developers (OSD) and Natural Resources Canada (NRCan).
},
	keywords = {economics, federal government},
	url = {http://epe.lac-bac.gc.ca/100/200/301/finance/working_papers-ef/2001/2001-17/2001-17e.pdf},
	author = {Ketchum, Ken and Lavigne, Robert and Plummer, Reg}
}
