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