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Total tax contribution


Taxes borne


Taxes collected


  • Third-party revenues


  • Related-party revenues


  • Total revenues


  • Profit before tax


  • Corporate income tax paid


  • Corporate income tax accrued


  • Stated capital


  • Accumulated earnings


  • Tangible assets


  • Other payments to governments


Shell's footprint

Shell has been operating in Canada since 1911. Shell in Canada's downstream business is anchored in its Scotford Energy and Chemicals Park in Alberta. Scotford is a large refining and petrochemical facility that includes a bitumen upgrader, an oil refinery, a chemical plant and the Quest carbon capture and storage facility. It has a refining capacity (upgrader and refinery) of more than 430,000 barrels per day. Shell's Sarnia Manufacturing Centre in Ontario includes a refinery and chemical plant and has a daily processing capacity of 85,000 barrels of crude oil. Shell also has trading and supply, aviation, sulphur, retail and lubricants businesses, among others. In British Columbia, we produce natural gas at our Groundbirch asset, which has around 479 producing wells and four gas plants. Shell also has a 40% interest in the LNG Canada joint venture, which is in the construction phase.

Country financial analysis

The statutory corporate income tax rate for Shell in Canada was 24.09% in 2022. This is a combination of the federal tax rate of 15% and various provincial rates. The combined provincial rate is based on the annual allocation of salaries and revenue to each of the provinces in which Shell Canada does business. The difference between the statutory rate and actual taxes accrued or paid is because capital expenditures result in a deduction for tax depreciation several years in advance of the time at which revenue from production is earned. This means tax losses are generated early in a project, and can be used against the realisation of future revenues. The variation between the tax accrued and the tax paid is primarily due to the timing of when tax payments are due to governments or alternatively accrued for accounting purposes. The revenue increase in 2022 was mainly because of higher oil and gas prices. Our Payments to Governments Report for 2022 shows that Shell paid around $48.8 million in royalties and fees

Read more in Total tax contribution and in Payments to Governments Report(

Corporate income tax
This is a direct tax imposed on companies’ profits. It is sometimes levied at a national level but can also be levied on a state or local basis.
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Fees and other sums paid as consideration for acquiring a licence for gaining access to an area where extractive activities are performed. Administrative government fees that are not specifically related to the extractive sector, or to access to extractive resources, are excluded from this report. Also excluded are payments made in return for services provided by a government.
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Revenues are disclosed as a split between those from related parties and those from third parties. For CbCR, third parties would include non-consolidated joint ventures and associates for the purposes of our Annual Report and Accounts 2022. Third-party revenues include sales of products, interest income, dividend income and other income. Related-party revenues include transactions between consolidated Group entities. For example, related-party revenues arise if our Trading organisation buys oil or gas from our Upstream organisation and sells it to our Downstream organisation. Within one country or location, many of these related-party transactions may occur, as Shell entities buy and sell goods, or provide and receive services, to or from each other. Shell includes all these transactions in its aggregated CbCR data. For example, feedstock could be sold to a refinery, refined and then processed further in a chemical plant before being traded by Shell. This can occur within one country or location. In this case, each of these sales between different entities would be counted as related-party revenues. These can represent large amounts.
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Royalties are generally payments due for the use of an asset. Mineral royalties are payments to governments or other owners for the rights to extract oil and gas resources, typically at a set percentage of revenue less any deductions that may be taken. See Trademark royalties.
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Tax accrued
The amount of corporate income tax for 2022 recorded as current-year tax in Shell’s Consolidated Statement of Income. This also includes withholding tax accrued. It does not include prior-year adjustments, deferred tax or provisions for uncertain tax liabilities.
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Tax paid
This includes corporate income tax paid in 2022. In some cases, it may include payments made in relation to previous years or future years, as tax payments are often made in arrears or in advance. It also includes accrued withholding taxes on dividend, interest and royalty payments to Shell entities. It does not include withholding taxes collected by Shell on dividends paid to shareholders.
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