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Mining and Mineral Rights Tax Act, 2002 (S.N.L. 2002, c. M-16.1).

Country/Territory
Canada
Territorial subdivision
Newfoundland
Document type
Legislation
Date
2002 (2004)
Source
FAO, FAOLEX
Long title
An Act to impose taxes on income from mining operations within the province and on income obtained or derived from persons holding rights to mine.
Subject
Mineral resources
Keyword
Tax/levy Minerals Mining
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

This Act imposes taxes on income from mining operations and on money obtained from persons holding rights to mine. The Act also provides for books and record keeping (sect. 14), inspections, offences and penalties and refunds and remissions.

Full text
English
Website
www.gov.nf.ca

References - Legislation

Implemented by

Mining and Mineral Rights Tax Regulations, 2003 (N.L.R. 19/03).

Legislation | Canada | 2003

Keyword: Mining, Access right, Tax/levy

Source: FAO, FAOLEX

Repealed by

Revenue Administration Act (S.N.L. 2009, c. M-15.01).

Legislation | Canada | 2009 (2014)

Keyword: Tax/levy, Minerals, Mining

Source: FAO, FAOLEX