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Tax incentives have been used by countries to stimulate foreign investment. Few countries doubt the effectiveness of tax incentives. Canada and Indonesia are among the many countries that offer tax incentives to attract investors. While Canada has a long history of using tax incentives to foster the development of the Alberta oil sands, Indonesia is just embarking on this strategy, especially in promoting foreign investment in remote areas. Drawing on the Canadian development of the Alberta oil sands, this thesis asks what lessons Indonesia can learn from that experience in relying on tax incentives to develop the industry. This thesis acknowledges that there are many important differences between Canada and Indonesia. Since most countries speak of using tax incentives to finance their petroleum industries, it is worth examining at least one instance of that strategy and see whether Indonesia can extract any thing of value from this examination.

Due to the nature of the regional geology and the bitumen extraction process, the post-mined landscape of Canada’s oil sands region will have a much higher concentration of dissolved salts than it did prior to mining. As a result, naturally saline wetlands may constitute appropriate reclamation targets and knowledge of saline wetland hydrology can provide important clues to their form and function. Furthermore, the presence of saline discharge features in the Athabasca oil sands region (AOSR) provides an opportunity to study more closely the nature of groundwater flow in a region of considerable hydrogeologic complexity, including the origin and flow history of brines and the link between springs, subsurface wastewater containment and surface water quality. A low-flow saline-spring fen peatland located adjacent to a proposed in-situ oil extraction facility was examined south of the oil sands hub of Fort McMurray, Alberta. Hydrologically disconnected from underlying Devonian deposits that are a typical source of salinity, a saline groundwater plume originating from a Lower Cretaceous aquifer (the Grand Rapids Formation) was identified as a likely source for the accumulation of Na+ (mean of 6,949 mg L-1) and Cl- (mean of 13,766 mg L-1) in fen groundwater. Considerable spatial variability in ground and surface water salinity was observed, with the concentration of dissolved salts decreasing by an order of magnitude in the direction of flow. A sharp decrease in near-surface salinity was found along the entire perimeter between the fen and adjacent freshwater wetlands. Patterns in deep groundwater flux were difficult to interpret due to possible inaccuracies associated with the piezometer network (e.g., time-lag errors in low hydraulic conductivity substrates), and rates of groundwater input were estimated to be small (< 1 mm over a season) due to the low conductivity of the underlying mineral till (5.5x10-7 cm s-1). Water table dynamics were exaggerated in response to wetting and drying for both study seasons and the fen’s small subsurface storage capacity was readily exceeded under periods of sustained rainfall. The large pond network functioned as an effective transmitter of surface water during periods of high water table but was a sink of groundwater during dry periods due to high rates of evaporation. Despite flooding conditions observed in 2012, groundwater exchange between the fen and adjacent wetlands was low and the rough microtopography worked to detain surface waters and restrict runoff in the fen’s lower reaches. Together these mechanisms worked to isolate the saline fen and restrict the flux of saline waters into the surrounding landscape. Elevated concentrations of dissolved salts in nearby wetland and river systems indicates that influence of saline discharge is not solely restricted to the region’s major river systems. The flux of salt from saline wetlands may play an important role in the overall water quality of groundwater and receiving water bodies (e.g., nearby river systems). The geochemical signature of fen groundwater points to halite as a source of salinity, as indicated by Cl-/Br- ratios in excess of 7,000. This is in contrast to what has been observed for regional formation brines that are typically related to evaporated seawater. Isotopic evidence and relatively low salinities compared to springs in the Wood Buffalo region suggests that fen discharge water may be significantly diluted as a result of mixing with freshwater sources. The contribution of evaporite to discharge water may be coming from somewhere deeper and further south in the basin. This has important implications for the disposal of wastewater by deep well injection, as disposal zones may be hydrologically linked to near-surface aquifers and discharge features well beyond the immediate production and storage area.

Tax incentives have been used by countries to stimulate foreign investment. Few countries doubt the effectiveness of tax incentives. Canada and Indonesia are among the many countries that offer tax incentives to attract investors. While Canada has a long history of using tax incentives to foster the development of the Alberta oil sands, Indonesia is just embarking on this strategy, especially in promoting foreign investment in remote areas. Drawing on the Canadian development of the Alberta oil sands, this thesis asks what lessons Indonesia can learn from that experience in relying on tax incentives to develop the industry. This thesis acknowledges that there are many important differences between Canada and Indonesia. Since most countries speak of using tax incentives to finance their petroleum industries, it is worth examining at least one instance of that strategy and see whether Indonesia can extract any thing of value from this examination.

This project is a pilot study to assess the viability of transplantation as a technique to establish reindeer lichens on reclaimed areas of oil sands surface mines in the Athabasca region of Alberta. There were two components to this study: a) a lichen transplant trial, where I investigated which commonly available substrates found in reclaimed forest sites would promote the best lichen fragment survival and vigour for a lichen ‘seeding’ program; and b) a diversity assessment of the reclaimed site to compare the existing cryptogam community with the expected community for the target ecosite based on published descriptions from the surrounding native forests and documented chronosequences for terrestrial lichen communities. In July 2009, Cladonia mitis was transplanted into 54 plots on three sites that were planted with jack pine or spruce 12 or 24 years ago, respectively, on the Suncor Millenium/Steepbank Mine (Suncor Mine). This trial was designed to investigate possible short-term indicators of successful lichen establishment and the effect of substrate (moss, litter, or soil) on the establishment of transplanted lichen thallus fragments. The indicators of lichen establishment evaluated were vigour, movement from plots, photographic areal cover, and microscopic growth (hyphal growth, annual growth and lateral branching). After two growing seasons, the effect of substrate on lichen transplant survival varied by site; there was no significant difference in lichen fragment retention in plots by substrate on the 24-year old sites, but median fragment retention was significantly higher on moss and litter substrates than soil on the 12-year old site. There was also no significant difference in fragment vigour between substrates on each site, except on the south-facing 24-year-old forest site where average vigour was significantly higher on moss plots than on soil plots. Photographic areal measurement is not recommended as a short-term lichen establishment monitoring tool for transplanted fragments based on the difficulties encountered using the method for this trial. Forty-one percent of the fragments collected for microscopic assessment after the first growing season had grown hyphae, 23 percent of the fragments collected during September 2009 and September 2010 had formed apothecia, and 31 percent of the fragments collected in September 2010 had grown lateral branches. The results of the biodiversity assessment were compared with the successional communities previously described for spruce- and pine-lichen boreal forests. There were no lichens found on the 12-year-old site, though the cup lichens were common to abundant on the 24-year-old sites, which is consistent with the cryptogammic community expected for a regenerating natural site of that age. Cladonia mitis was also present but rare to uncommon on the 24-year-old site, while Cladonia stellaris, Cladonia rangiferina and Cladonia stygia that, together with C. mitis, are indicative of the al and c1 ecosites of the Central Mixedwood Boreal forest, were not present. / Graduate