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Taxation of Mineral Lands (R.R.O. 1990, Reg. 703).

Country/Territory
Canada
Territorial subdivision
Ontario
Document type
Regulation
Date
1990
Source
FAO, FAOLEX
Subject
Land & soil, Mineral resources
Keyword
Land tenure Transfer Minerals Tax/levy
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

The present Regulation enacts the Land Transfer Tax Act. The Regulation lays down provisions relating to the taxation of mineral lands, in particular to classes of conveyances. At the outset the Regulation defines the terms “minerals”, “mineral rights”, “surface rights” and “surface rights option”. The text consists 3 sections.

Full text
English
Website
www.gov.on.ca

References - Legislation

Implements

Land Transfer Tax Act (R.S.O. 1990, c. L.6).

Legislation | Canada | 1990 (2021)

Keyword: Tax/levy, Ownership, Data collection/reporting, Dispute settlement, Survey/mapping, Royalties/fees, Land valuation, Land tenure

Source: FAO, FAOLEX