Mineral Tax Act ([RSBC 1996] Chapter 291). Country/Territory Canada Territorial subdivision British Columbia Document type Legislation Date 1996 (2016) Source FAO, FAOLEX Subject Land & soil, Mineral resources Keyword Public land Tax/levy Minerals Mining Geographical area Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic Abstract The present Act lays down provisions relating to the levying of tax on the small number of land owners in the province granted mineral rights under land before 1950. These are known as freehold mineral rights. The tax is assessed annually per hectare, depending on the amount of land to which the owner has freehold mineral rights and whether minerals are being produced from the land. The text consists of 22 sections. Full text English Website www.qp.gov.bc.ca