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Mineral Tax Act ([SBC 1996] Chapter 291).

Country/Territory
Canada
Territorial subdivision
British Columbia
Document type
Legislation
Date
1989 (2016)
Source
FAO, FAOLEX
Subject
Mineral resources
Keyword
Minerals Mining Tax/levy Dispute settlement Court/tribunal Liability/compensation Enforcement/compliance
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

The present Act lays down provisions relating to a tax to be paid by various mineral operators, such as for example gold mine operators and quarry operators. The text – consisting of 45 sections - deals, inter alia, with the following matters: imposition of tax, reclamation of tax credit, limitation period, penalties, notice of assessment, enforcement, appeal proceedings, liability for mineral tax not affected by appeal, confidentiality of information .

Full text
English
Website
www.qp.gov.bc.ca

References - Legislation

Implemented by

Mineral Tax General Regulation (B.C. Reg. 401/89).

Legislation | Canada | 1989 (1992)

Keyword: Minerals, Mining, Enforcement/compliance, Offences/penalties

Source: FAO, FAOLEX