Acts and Regulations

88-97 - General

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Current to 1 January 2024
NEW BRUNSWICK
REGULATION 88-97
under the
Metallic Minerals Tax Act
(O.C. 88-345)
Filed April 29, 1988
Under section 32 of the Metallic Minerals Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the General Regulation - Metallic Minerals Tax Act.
2In this Regulation
“Act” means the Metallic Minerals Tax Act.(Loi)
3For purposes of the definition “depreciable assets” in subsection 1(1) of the Act, expenditures include the following:
(a) mine shafts;
(b) main ventilation shafts, main haulageways and other such underground passages designed for continual use or any extension of such a passage sunk or constructed after the mine came into production;
(c) housing used by the operator or an employee of the operator for a purpose related to operating the mine;
(d) rail spur lines used for a purpose related to the mining operations;
(e) wharfs and docks and their associated infrastructure used for a purpose related to the mining operations;
(f) dams and similar structures intended to protect the environment;
(g) utility connection costs; and
(h) access roads used for a purpose related to the mining operations.
4For purposes of the definition “eligible exploration expenditures” in subsection 1(1) of the Act, “work” includes the following activities if the activities are performed during actual exploration for new mineral occurrences and if the activities do not otherwise qualify as preproduction development expenses or as actual and proper working expenses of a mine:
(a) establishing grid lines;
(b) trenching, stripping and excavating pits;
(c) general prospecting;
(d) shaft sinking, tunnelling and other underground activities performed solely to gain knowledge about the nature, size, shape, position, characteristics and value of the mineral occurrence;
(e) geological, geophysical and geochemical surveys;
(f) drilling, where core or cuttings are taken and logged or analyzed, excepting drilling of drainage holes, pilot holes, ventilation holes, backfill holes and holes used to grout fractured rock;
(g) geophysical logging of drill holes;
(h) logging of drill core or cuttings;
(i) sample collection including bulk sampling, analyses and assays;
(j) metallurgical and beneficiation studies;
(k) petrographic, petrologic and mineralographic studies;
(l) photogeologic and remote imagery interpretations;
(m) boundary or control surveys and topographic mapping;
(n) protection, reclamation and rehabilitation of the environment;
(o) preparation of feasibility study reports and technical progress reports in compliance with the Mining Act and regulations under the Mining Act; and
(p) transporting drill core to a core storage facility provided by the Minister;
but does not include the following activities:
(q) work related to mining for the purpose of the production of a mineral; and
(r) required work performed in order to keep in good standing a mineral claim staked or a mining lease granted under the Mining Act.
5Amounts deducted under subsection 2.1(9) of the Act shall be fair and reasonable and shall not exceed market value.
6(1)At a hearing before the Minister, the appellant and the Commissioner may file written submissions with the Minister rather than present oral argument before the Minister.
6(2)The Minister shall be free to look into all matters and is not bound in any way by the proceedings which were taken by the Commissioner.
6(3)Subject to the consent of the appellant and the Commissioner, any number of appeals may be consolidated by order of the Minister.
6(4)The Minister may, on appeal, request any person to appear before him or her who, in the Minister’s opinion, is capable of effectively assisting in deciding the issue or issues.
6(5)The ordinary rules of evidence shall apply in any appeal before the Minister.
6(6)Despite subsection (5), the Minister shall have the authority to admit any evidence or hear any witness that the Minister considers important to the dispute even though the admission of such evidence may not comply with the ordinary rules of evidence.
6(7)No appeal before the Minister shall be invalidated or affected by any technical objection or by any objection based on defects in form.
6(8)The Minister
(a) may call on the appellant and the Commissioner to file written submissions rather than hear oral argument based on the evidence presented, and
(b) may, if the appellant or the Commissioner fails to file any written submission with the Minister within the time limit set by the Minister, proceed to dispose of the appeal without reference to the submission.
6(9)The Minister may enlarge or abridge the time for doing anything with respect to an appeal.
6(10)There shall be no fees payable and no costs awarded in any appeal before the Minister.
2010-48
N.B. This Regulation is consolidated to April 1, 2010.