14Assessable petroleum receipts—sales gas of integrated operation with non‑arm's length sale

## 14 Assessable petroleum receipts—sales gas of integrated operation with non‑arm’s length sale (2) If an advance pricing arrangement applies to the sale, the amount of assessable petroleum receipts of a taxpayer is the amount calculated in accordance with the arrangement. (3) The assessable petroleum receipts of a taxpayer in relation to the sale is the amount calculated under subregulation (4) if: (5) The assessable petroleum receipts of a taxpayer in relation to the sale is the amount calculated under subregulation (6) if: (b) the RPM price of project sales gas for the taxpayer in the year of tax in which the sale took place multiplied by the volume or mass of project sales gas sold.