Acts and Regulations

M-11.01 - Metallic Minerals Tax Act

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Full text
Current to 1 January 2024
CHAPTER M-11.01
Metallic Minerals Tax Act
1981, c.46, s.1
Definitions and interpretation
1(1)In this Act
“arm’s length” means arm’s length within the meaning of the Income Tax Act (Canada);(lien de dépendance)
“Commissioner” means the Commissioner as defined in the Revenue Administration Act;(Commissaire)
“Court of Appeal” means The Court of Appeal of New Brunswick, and includes any judge of that court;(Cour d’appel)
“Court of King’s Bench” means The Court of King’s Bench of New Brunswick, and includes any judge of that court;(Cour du Banc du Roi)
“Court of Queen’s Bench” Repealed: 2023, c.17, s.156
“date of commencement of production” means the day determined by the mine assessor, from information provided by the Minister of Natural Resources and Energy Development under the Mining Act, as the first day of the three month period throughout which the mine operates, during each month of the three-month period, at sixty per cent or more of its planned capacity;(date du début de la production)
“depreciable assets” means, subject to subsection (2) and (3), the assets resulting from(biens amortissables)
(a) the preproduction development costs in respect of a mine,
(b) the aggregate expenditures for the purchase and installation of mining, milling, smelting, refining and power plant and equipment in the Province essential to the production of the output of a mine in the Province,
(c) those expenditures prescribed by regulation, and
(d) any other expenditures that, in the opinion of the mine assessor, are fair and reasonable expenditures that are related to the production of the output of a mine in the Province and that are not deducted under paragraphs 2.1(6)(b), (d) and (d.1),
but does not include expenditures made for the purchase of, or in acquiring an option to purchase, mining properties;
“director” Repealed: 1985, c.M-14.1, s.133
“eligible exploration expenditures” means expenditures on actual exploration for new mineral ore in the Province for work, as defined by regulation, if(dépenses d’exploration admissibles)
(a) such expenditures are borne by the person subject to taxation under this Act,
(b) separate accounts of such expenditures are kept,
(c) a detailed analysis of such expenditures is submitted with the statement required under section 8, and
(d) any expenditures so allowed are not a part of the depreciable assets of a mine,
but excludes sums paid in the purchase, or acquisition of an option to purchase, mineral rights;
“eligible process research expenditures” means the actual costs incurred after the date of commencement of production of any research approved by the mine assessor prior to being undertaken that has as its objective the recovery of additional mineral products;(dépenses de recherches techniques admissibles)
“gross income” means(revenu brut)
(a) the amount received or receivable in the taxation year for the sale or exchange of the output of the mine,
(b) the amount received or receivable in the taxation year from hedging, and
(b.1) for the purpose of calculating net profit, the amount received in the taxation year under paragraph 111.2(5)(b) of the Mining Act,
less
(c) the actual and proper costs incurred as a result of hedging, and
(d) any smelter or further processing charges for mineral ore
(i) processed outside the Province by persons other than the operator,
(ii) processed outside the Province by the operator or by persons who, in the opinion of the Minister, are associates of the operator if, in the opinion of the Minister, the smelter or further processing charges are fair and reasonable, or
(iii) processed within the Province by persons other than
(A) the operator,
(B) a subsidiary of the operator, or
(C) persons who, in the opinion of the Minister, are associated with the operator;
“hedging” means(opération de courverture)
(a) the fixing of a price before delivery for a mineral commodity produced by the operator by means of a forward sale or a futures contract on a recognized commodity exchange, or
(b) the purchase or forward sale of a foreign currency related directly to the proceeds of the sale of the processed mineral product
but does not include speculative currency hedging except to the extent that the transactions referred to in paragraphs (a) or (b) determine the final price and proceeds for the processed mineral product;
“metallic mineral” means any natural solid inorganic substance but does not include coal, bituminous shale, limestone, granite, slate, marble or other quarriable stone, gypsum, shale, salt, potash, clay, marl, gravel or sands or such other minerals the Lieutenant-Governor in Council may designate;(minéral métallique)
“mine” includes any work or undertaking in which mineral ore is extracted or produced, including a quarry;(mine)
“mineral” means a metallic mineral;(minéral)
“mineral ore” includes unprocessed minerals or mineral bearing substances;(minerai)
“mine assessor” means the mine assessor provided for under this Act, and any other person directed by the Minister to perform any duty or exercise any power or authority required by this Act to be performed or exercised by a mine assessor;(répartiteur minier)
“mining operations” means the extraction or production of mineral ore from or in any mine or its transportation to, or any part of the distance to the point of egress from the mine including any processing thereof prior to or in the course of such transportation and the sale or exchange of the output of the mine but not including any processing thereof after removal from the mine;(opérations miniéres)
“mining right” means a mining or mineral claim, a mining licence or lease or a right granted under the Ownership of Minerals Act, section 25 of the Mining Act or any predecessor of that section or in a Crown grant;(droit minier)
“mining tax” Repealed: 2010, c.1, s.1
“Minister” means the Minister of Finance and Treasury Board;(Ministre)
“net income” Repealed: 1977, c.33, s.1
“net profit” means the net profit as calculated under subsections 2.1(6), (7), (7.01), (7.1), (8) and (9);(profit net)
“net revenue” means the net revenue as calculated under subsection 2.1(5), (7), (7.01), (7.1), (8) and (9);(recettes nettes)
“new mine” includes a mine where mining operations are recommenced after a ten year period of discontinuance;(nouvelle mine)
“new mineral ore” means mineral ore, the existence of which is possible, but does not include proven mineral ore or probable mineral ore;(nouveau minerai)
“operator” means where used in relation to any mine a person who is the owner, lessee, tenant, holder or other occupier of the mine, or any part thereof; but does not include a person who merely receives a royalty or rent from a mine or is merely the proprietor of a mine that is subject to a lease, grant, or licence, to another person for the working thereof, or who is merely the owner of the soil and has no right or title to the minerals of the mine;(exploitant)
“original cost” of an asset means the original cost to the operator, a subsidiary of the operator or persons who, in the opinion of the Minister, are associated with the operator, without deducting amounts in respect of government grants associated with the acquisition of the asset;(prix initial)
“output” means the minerals taken or gained from the mine, and the mineral products derived from the processing of those minerals;(production)
“person” includes corporation, company, syndicate, trust, firm, partnership, co-owners, or party and the heirs, executors, administrators, successors, assigns or other legal representative of such person if the context applies;(personne)
“preproduction development costs” means the aggregate expenses incurred by the operator of a mine, other than those claimed as eligible exploration expenditures, on the mining right from the date of acquiring the mining right to the date of commencement of production;(frais de mise en valeur engagés avant la production)
“probable mineral ore” means mineral ore, the existence of which is for all essential purposes assured but not absolutely certain;(minerai probable)
“proven mineral ore” means mineral ore that is so completely exposed that its existence as to tonnes and tenor is essentially certain;(minerai reconnu)
“tax” means the tax imposed under this Act;(impôt)
“taxation year” means the fiscal period, not exceeding twelve months, for which the accounts of the business of a taxpayer have been or are ordinarily made up and accepted for purposes of assessment under this Act, and in the absence of such an established practice the fiscal period shall be that adopted by the taxpayer, but no change in a usual and accepted fiscal period may be made for the purpose of this Act without concurrence of the Minister;(année d’imposition)
“taxpayer” means a person who is required by this Act to pay a tax;(contribuable)
“undepreciated depreciable assets” means those depreciable assets in respect of which the original cost exceeds the aggregate of allowances that have been deducted under paragraph 2.1(6)(g) in respect of those assets.(biens amortissables non amortis)
1(2)In the case of a mine that has been in production prior to April 1, 1982, the value of the undepreciated depreciable assets as of April 1, 1982, for the purposes of paragraph 2.1(6)(g), shall be the value as of March 31, 1982, as accepted by the mine assessor.
1(3)Where depreciable assets are acquired in a non-arm’s length transaction, the original cost to be placed on such assets shall be deemed not to exceed the depreciated value of those assets as shown on the books of the previous owner except that, if the previous owner was not subject to this Act, the original cost shall be the fair market value, as determined by the mine assessor, at the time of the transaction.
1954, c.10, s.1; 1955, c.27, s.1; 1957, c.20, s.2-6; 1969, c.54, s.1; 1977, c.33, s.1; 1981, c.46, s.2; 1982, c.39, s.1; 1985, c.M-14.1, s.133; 1986, c.8, s.74; 1987, c.35, s.1; 2001, c.11, s.1; 2002, c.31, s.1; 2004, c.20, s.37; 2007, c.17, s.1; 2010, c.1, s.1; 2016, c.37, s.106; 2019, c.29, s.88; 2019, c.29, s.187; 2023, c.17, s.156
I
IMPOSITION, ACCRUAL AND
PAYMENT OF TAXES
Imposition of tax
2There shall be paid to the Crown in right of New Brunswick in and for each taxation year, at the time and in the manner provided in this Act, taxes levied upon revenues derived from mining operations in New Brunswick.
1954, c.10, s.2; 1957, c.20, s.7; 1977, c.33, s.2; 1981, c.46, s.3
Application of generally accepted accounted principles
2.01Except where provided otherwise in this Act or the regulations, the statements of account and other accounting documents prepared for the purposes of this Act shall be prepared in accordance with generally accepted accounting principles.
2002, c.31, s.2
Calculation of tax
2.1(1)Each year, effective April 1, 1977, the operator of a mine shall pay a tax equal in amount to
(a) two per cent of net revenue for each year, and
(b) sixteen per cent of net profits in excess of one hundred thousand dollars, less any tax credit referred to in subsection (2).
2.1(1.001)For the purposes of calculating the tax payable under paragraph (1)(a) for a new mine, the tax commences on the expiration of twenty-four consecutive months after the notification required under subsection 6(1).
2.1(1.002)Notwithstanding subsection (1.001), where a new mine is not in operation for twenty-four consecutive months after the notification required under subsection 6(1), the Minister may, on application from the operator, direct that the tax commences on the expiration of the twenty-fourth month that the new mine is in operation.
2.1(1.01)There shall be deducted from the total tax payable under subsection (1) any tax credit granted under subsection (4.1).
2.1(1.1)Where an operator has a taxation year part of which is prior to April 1, 1982 and part of which is after April 1, 1982, tax payable for the taxation year shall be calculated as follows:
(a) by dividing the taxation year into two notional taxation years, the first ending on March 31, 1982, and the second beginning on April 1, 1982;
(b) by apportioning the gross income between the two notional taxation years proportionately according to the number of days in each;
(c) by calculating
(i) tax for the first notional taxation year in accordance with this Act as it was prior to April 1, 1982, and
(ii) tax for the second notional taxation year in accordance with this Act as it becomes on April 1, 1982; and
(d) by adding together the amounts determined under paragraph (c), and the total is the tax payable in respect of that taxation year.
2.1(2)The operator of a mine shall, after the date of commencement of production, be granted one tax credit against the tax payable under paragraph (1)(b) equal to twenty-five per cent of the eligible process research expenditures.
2.1(3)Where the amount of credit calculated under subsection (2) exceeds the tax payable under paragraph (1)(b) in a given year, the balance of the credit and any further credit granted under subsection (2) shall be applied against the tax payable under paragraph (1)(b) in the succeeding year.
2.1(4)Where the amount of credit referred to in subsection (3) exceeds the tax payable under paragraph (1)(b) in a succeeding year, that balance and any further credits granted under subsection (2) shall be applied in the succeeding year.
2.1(4.1)Subject to subsections (4.2) and (4.3), in addition to any deduction allowed under paragraph (6)(k.1), the operator of a mine shall, after the date of commencement of production, be granted a tax credit against the total tax payable under subsection (1) equal to eighteen per cent of expenditures incurred by the operator on a 3D seismic survey, on deep drilling or on any other advanced exploration technology within the Province.
2.1(4.2)A tax credit shall not be granted under subsection (4.1) unless the 3D seismic survey, deep drilling or other advanced exploration technology referred to in that subsection was pre-approved by the mine assessor.
2.1(4.3)A tax credit granted under subsection (4.1) shall not exceed one million dollars in any given year and any portion of that credit that has not been applied against the total tax payable under subsection (1) in any given year may be claimed in any succeeding year.
2.1(5)Net revenue is the amount of the gross income from mining operations for the taxation year less the following deductions:
(a) the actual cost of transportation of any output sold, if paid or borne by the operator of a mine;
(b) the actual and proper operating costs for smelting and further processing of mineral ore within the Province by the operator, a subsidiary of the operator or by persons who, in the opinion of the Minister, are associated with the operator;
(c) the actual and proper costs of milling; and
(d) an amount, by way of return on capital employed by an operator in processing mineral ore or mineral products derived therefrom, equal to eight per cent of the original cost of the depreciable assets used by him in the milling or concentrating of mineral ore or mineral products derived therefrom plus fifteen per cent of the original cost of the depreciable assets used by him in the smelting or refining of mineral ore or mineral products derived therefrom, but the total amount to be deducted under this paragraph shall not be in excess of twenty-five per cent of net revenue calculated before taking the deduction allowed under this paragraph.
2.1(6)Net profit is the amount of gross income from mining operations for the taxation year less the following deductions:
(a) the actual cost of transportation of any output sold, if paid or borne by the operator of a mine;
(b) the actual and proper working expenses of a mine both underground and above ground;
(c) the salaries and wages of the persons employed in the mining operations together with the salaries and office expenses for necessary office work done in connection with the mining operations;
(d) the actual and proper costs of milling;
(d.1) the actual and proper operating costs for smelting and further processing of mineral ore within the Province by the operator, a subsidiary of the operator or by persons who, in the opinion of the Minister, are associated with the operator;
(e) the actual cost of insurance upon the equipment and buildings used by the operator in connection with the mining operations and the stock in storage;
(f) real property tax paid by the operator of a mine;
(g) an allowance of
(i) not less than five per cent of the original cost of the undepreciated depreciable assets used
(A) in a new mine or processing plant, or
(B) in an expansion of an existing mine or processing plant, if the capacity of the mine or processing plant, measured in tonnes of feed, is, in the year immediately following the expansion, increased at least twenty-five per cent over the year immediately preceding the expansion, and
(ii) not more than thirty-three and one-third per cent of the original cost of other undepreciated depreciable assets;
(h) the actual cost of workmen’s compensation and other contributions to the safety, welfare and health of the employees of the operator;
(i) donations actually made for charitable, educational or patriotic purposes that have been approved by the mine assessor but the total amount to be deducted under this paragraph shall not be in excess of ten per cent of net profit calculated before taking the deduction allowed in this paragraph;
(j) the amount of tax payable under paragraph (1)(a), before any tax credit granted under subsection (4.1) is deducted from the total tax payable under subsection (1);
(k) the royalties or rentals paid to other parties for ore extracted within the Province;
(k.1) where the operator has begun mining operations notice of which has been given to the mine assessor under paragraph 6(1)(a), the amount of one dollar and fifty cents for each dollar of eligible exploration expenditures, other than expenditures claimed as preproduction development costs, incurred by the operator
(i) on or after April 1, 1982, or
(ii) before April 1, 1982, if he was entitled, prior to April 1, 1982, to a credit under subsection (2) with respect to those eligible exploration expenditures and a credit was not applied as authorized under subsections (2), (3) and (4) against tax payable under paragraph (1)(b),
and any expenditures that are eligible for deduction under subparagraph (i) or (ii) may, if not claimed in one year, be claimed in any succeeding year;
(k.2) money submitted by the holder of a mining lease or the operator of a mine, or anyone acting on behalf of such person, and credited to the Mine Reclamation Fund established under section 111.2 of the Mining Act, and any money that is eligible for deduction under this paragraph may, if not claimed in one year, be claimed in any succeeding year;
(l) an allowance equal to eight per cent of the undepreciated balance of depreciable assets in lieu of interest payments; and
(m) an amount, by way of return on capital employed by an operator in processing mineral ore or mineral products derived from the mineral ore, equal to eight per cent of the original cost of the depreciable assets that are located within the Province and that are used by the operator in the milling or concentrating of mineral ore or mineral products derived from the mineral ore plus fifteen per cent of the original cost of the depreciable assets that are located within the Province and that are used by the operator in the smelting or refining of mineral ore or mineral products derived from the mineral ore; but the total amount to be deducted under this paragraph in respect of those depreciable assets for which a deduction has been claimed under this paragraph, or any predecessor thereof, for two or more previous taxation years, shall not be in excess of sixty-five per cent of net profits calculated before the deduction allowed under this paragraph.
2.1(6.1)Where the taxation year is less than 365 days, the deductions under paragraphs 2.1(5)(d) and 2.1(6)(g), (l) and (m) shall be prorated accordingly.
2.1(7)The deductions referred to in subsections (5) and (6), except the deductions referred to in paragraphs (6)(k.1) and (k.2), shall be those essential to the production of the output of the mine.
2.1(7.01)Deductions attributable to the output unsold at the end of a taxation year shall be
(a) valued at cost or at the fair market value of the output unsold as of the end of the taxation year, whichever is lower,
(b) in relation to the value determined in accordance with paragraph (a), subject to the approval of the mine assessor, and
(c) deducted only in the year of sale of the output.
2.1(7.1)When two or more operators are, in the opinion of the Minister, associated in mining, milling, smelting, refining or further processing of mineral ore within the Province and pay tax separately, the deductions referred to in subsections (5) and (6) shall be shared by the operators in proportions determined by the mine assessor, such that the total deductions do not exceed the total that would be claimed if there were one operator.
2.1(8)Except as may be permitted by paragraph (5)(d), (6)(g), (6)(l) or (6)(m), no deduction under subsection (5) or (6) shall be made in respect of
(a) capital costs of any plant, machinery, equipment or buildings;
(b) capital invested, or for interest or dividends upon capital, stock or investment; or
(c) depreciation in the value of a mine, mining land or mining property by reason of exhaustion or partial exhaustion of the ore or mineral.
2.1(9)Where the operator of a mine leases plant and equipment referred to in paragraph (b) of the definition “depreciable assets” and expenditures incurred in respect of such leasing are not otherwise deducted under this Act in calculating net revenue or net profit, there may be deducted, where permitted by regulation, amounts in accordance with the regulations not to exceed the amounts that would be deductible under paragraphs (5)(d), (6)(g), (6)(l) and (6)(m) if the plant and equipment had been purchased by the operator.
1977, c.33, s.3; 1981, c.46, s.4; 1982, c.39, s.2; 1985, c.4, s.44; 1985, c.M-14.1, s.133; 1987, c.6, s.63; 1987, c.35, s.2; 1989, c.24, s.1; 1991, c.27, s.25; 2001, c.11, s.2; 2002, c.31, s.3
Collection of tax
2.2(1)Every person receiving royalties or rentals for ore extracted from lands within the Province is liable to a tax of sixteen per cent of the amount of such royalties or rentals to be payable and collected in accordance with this section and the regulations.
2.2(2)An operator shall, prior to the payment of a royalty or rentals referred to in subsection (1), collect, by way of deducting from such payment, the tax referred to in subsection (1).
2.2(3)All taxes collected by an operator under this section shall be remitted to the Minister at such time or times and in such manner as may be prescribed by regulation.
2.2(4)Every operator is an agent of the Minister for the purpose of collecting the tax under this section and is deemed to hold such amount collected in trust for the Crown in Right of the Province.
1977, c.33, s.3; 2023, c.17, s.156
Accrual date of tax, date of payment, interest
3(1)The tax imposed by this Act shall accrue on the day following the close of the taxation year of the taxpayer in each year and shall be paid to the Minister in each year as herein provided by the person liable for the payment thereof.
3(2)Every person liable for the payment of a tax under this Act shall pay on account of tax:
(a) not later than thirty days after the end of each month of the first ten months of the taxation year in respect of which the tax is payable, an amount equal each time to 1/12 of the tax estimated by him or her to be payable for the taxation year in respect of which the tax is payable, and each payment shall be accompanied by a remittance form provided by the Minister;
(b) at the time of making the return required under section 8, the balance of any tax payable as estimated by the taxpayer in such return.
3(2.1)Where an amount is due under paragraph (2)(a) or (b) in the year 1982, on or after April 1, 1982, the Minister may, upon the request of the taxpayer, extend the time for payment of the amount.
3(3)Where the amount paid under subsection (2) is less than the amount of tax payable for the taxation year, the taxpayer shall pay interest on the difference between the two amounts from the expiration of the time for filing the return to the date of payment at the rate prescribed by regulation.
3(4)Where a taxpayer being required to make a payment by subsection (2) has failed to pay all or any part thereof as required in addition to interest payable under subsection (3), he shall pay interest on the amount he failed to pay at the rate prescribed by regulation from the day on which he was required to make the payment to the day of payment or the beginning of the period in respect of which he became liable to pay interest thereon under subsection (3), whichever is earlier.
3(5)For the purposes of subsection (4), the taxpayer shall be deemed to have been liable to pay a part or instalment under subsection (2) computed by reference to the tax as estimated by the taxpayer and as approved by the mine assessor for:
(a) the last preceding taxation year, or
(b) the taxation year in respect of which the tax is payable, whichever is the lesser.
3(6)Despite subsections (3) and (4), if an examination is carried out under this Act and circumstances in accordance with the regulations exist, an amount due to the Crown under this Act by a taxpayer bears interest at the rate prescribed by regulation for the period of time prescribed by regulation.
3(7)If the amount and interest referred to in subsection (6) are not paid on or before the time prescribed by regulation, the sum of the amount and the interest bears interest after that time at the rate prescribed by regulation for the purposes of subsections (3) and (4).
3(8)Subsection (3), (4), (6) or (7) applies despite the fact that a certificate has been issued under section 26 and entered and recorded as a judgment of the Court of King’s Bench.
1954, c.10, s.3; 1957, c.20, s.8, 9; O.C. 66-989; 1977, c.33, s.4; 1981, c.46, s.5; 1987, c.35, s.3; 2002, c.31, s.4; 2007, c.17, s.2; 2010, c.1, s.2; 2023, c.17, s.156
Several mines deemed single mine, or separate mines, non-arms length transactions
4(1)Repealed: 1977, c.33, s.5
4(2)Unless the Minister directs otherwise, all mines on the same mining right that are occupied, worked or operated by the same person, or under the same general management or control, or jointly controlled by persons not dealing at arm’s length, or the revenues of which accrue to the same person, shall for the purpose of determining whether there is liability to taxation hereunder, be deemed to be and be dealt with as one and the same mine.
4(3)Unless the Minister directs otherwise, all mines that are not on the same mining right that are occupied, worked or operated by the same person, or under the same general management or control, or jointly controlled by persons not dealing at arm’s length, or the revenues of which accrue to the same person, shall for the purpose of determining whether there is liability to taxation hereunder, be deemed to be and be dealt with as separate mines.
4(4)Repealed: 2002, c.31, s.5
4(5)A taxpayer shall not, when calculating net revenue and net profit, deduct an amount paid to a person who is a person with whom the taxpayer is deemed not to deal at arm’s length if the amount exceeds the fair market value of the goods or services in respect of which the amount was paid.
4(6)Where revenue is received by a taxpayer from a person who is a person with whom the taxpayer is deemed not to deal at arm’s length, the revenue shall, for the purposes of determining the amount of tax payable under this Act, be deemed to equal the fair market value
(a) of the asset, or
(b) the output of the mine
in respect of which the revenue was received.
1954, c.10, s.4; 1955, c.27, s.2; 1957, c.20, s.10-13; 1970, c.33, s.1; 1977, c.33, s.5; 1982, c.39, s.3; 1987, c.35, s.4; 2002, c.31, s.5
Joint venture
4.1Where two or more persons are jointly or individually the owners, lessees, tenants, holders or occupiers of a mine as a joint venture, each person engaged in the joint venture shall be deemed to be an operator of the mine and not to be dealing at arm’s length with the other members of the joint venture.
2002, c.31, s.6
Place of smelter, mill or refinery, reference to taxation year by calendar year
5(1)Repealed: 1977, c.33, s.6
5(2)Repealed: 1977, c.33, s.6
5(3)The place and situation of every smelter, mill or refinery built in the Province of New Brunswick for the purpose of smelting, treating or refining ore, minerals or mineral-bearing substances shall be chosen, determined or approved by the Lieutenant-Governor in Council.
5(4)Repealed: 1987, c.35, s.5
5(5)Repealed: 1977, c.33, s.6
5(6)Repealed: 1985, c.M-14.1, s.133
5(7)When a taxation year is referred to by reference to a calendar year, the reference is to the taxation year or years coinciding with, or ending in, that year.
1954, c.10, s.5; 1957, c.20, s.14-17; 1969, c.54, s.2; 1977, c.33, s.6; 1985, c.M-14.1, s.133; 1987, c.35, s.5
Notice of mining operation, list of operating mines
6(1)The operator of each mine from which minerals or mineral products or both are being taken shall
(a) within 10 days after the commencement of mining operations, give the mine assessor notice of such on a form provided by the Minister;
(b) state in the notice
(i) the name of the mine,
(ii) the name and address of the operator of the mine, and
(iii) the name and address of the manager of the mine or of some other person to whom notices required to be given under this Act may be given; and
(c) immediately give the mine assessor notice on a form provided by the Minister of the following:
(i) every change in the name or address, or both, of the manager or of the person mentioned in subparagraph (b)(iii);
(ii) every change in the ownership or operation of the mine;
(iii) each discontinuance of mining operations; and
(iv) each recommencement of mining operations after discontinuance.
6(2)From information given as hereinbefore required, and from any other available source, the mine assessor shall prepare, and shall keep a list showing all operating mines in the Province, with the names and addresses and other particulars given pursuant to subsection (1).
1954, c.10, s.6; 1985, c.M-14.1, s.133; 2002, c.31, s.7; 2010, c.1, s.3
Notice of transfer of mineral or mineral product
7No person shall ship, send, take or carry away or permit to be shipped, sent, taken, or carried away, from the mine from which the same has been taken, any minerals or mineral products, or both, unless notice has been given to the mine assessor.
1954, c.10, s.7; 1985, c.M-14.1, s.133; 1987, c.35, s.6
Annual statement of operator, power of mine assessor to require information
8(1)The operator of each mine in the Province, without any notice or demand to that effect, and in addition to any other statement that may be required from him, shall, within six months of the expiration of his taxation year, deliver to the mine assessor a detailed statement on a form provided by the Minister in which shall be set forth:
(a) the name and description of the mine;
(b) the name and address of the operator of the mine;
(c) the quantity of minerals and mineral products, or both, shipped or sent from, or treated on, the mining premises during the taxation year;
(d) the name and address of the smelter, refinery, or mill to which the minerals and mineral products or any part thereof were sent;
(e) the cost per tonne for transportation of the mineral and mineral products to the smelter, refinery or mill;
(f) the cost per tonne for smelter, refinery or mill charges and the name and address of the person by whom they were paid or borne;
(g) the quantities of minerals or mineral products, or both, treated on the mining premises during the taxation year;
(h) the value of the minerals or mineral products, or both, shipped after deducting the amount of the charges for making sales, and for transportation, and for treatment;
(i) the value of the minerals or mineral products, or both, treated on the mining premises;
(j) the capital employed in processing the output of the mine from the operations of which revenues are derived.
8(2)The statement required under subsection (1) shall also show:
(a) in a separate column, with reasonable detail, the deductions made in calculating net revenue and net profit and the expenses, payments and allowances deducted under subsections 2.1(5), (6) and (9);
(b) by way of a summary, the gross income and the total amount of the expenses, payments allowances and deductions aforesaid and the net revenue and the net profit from the mine ascertained as herein provided;
(c) the amount of tax estimated to be payable.
8(2.1)The statement required under subsection (1) shall be accompanied by
(a) audited unconsolidated financial statements of the operator relating to the assets, liabilities, revenues and expenditures of the operator, and
(b) such additional information as is required by regulation.
8(3)The statement required under subsection (1) shall be made and signed,
(a) in the case of a corporation or partnership, by an officer or member having personal knowledge of the affairs of the company, and
(b) in the case of an individual, by the owner, manager or operator having knowledge of the facts.
8(4)Any mine assessor may require, in addition to the particulars hereinbefore mentioned, any particular information, or statements, that he may think expedient, and such requisition may be made at any time.
8(5)The person upon whom such requisition is made shall deliver to the mine assessor the information or return required within such reasonable time as may be stipulated in the notice requiring same.
8(6)The Minister may extend the time for making or furnishing the statement required under subsection (1) or any other particular information, or statement, required to be made or furnished under this Act.
1954, c.10, s.8; 1957, c.20, s.18, 19; 1977, c.33, s.7; 1977, c.M-11.1, s.15.2; 1978, c.38, s.5; 1981, c.46, s.6; 1985, c.M-14.1, s.133; 1987, c.6, s.63; 1987, c.35, s.7; 2002, c.31, s.8; 2010, c.1, s.4
Books of account
9(1)Every person liable to pay a tax shall keep, at or near the mine in respect of the revenues derived or that may be derived from the mining operations of which the tax is or may be payable, proper books of account of the minerals and mineral products, or both, taken from the mine showing
(a) the quantity, mass and other particulars of the minerals and mineral products, and the value of the minerals and mineral products,
(b) the returns from the smelter, refinery, or mill, and
(c) returns of the amounts derived from the sale of the minerals and mineral products.
9(2)No mineral or mineral products taken from a mine shall be removed therefrom or treated at any smelter, refinery or mill, until the mass thereof has been ascertained and entered in the books of account.
9(3)Every person liable to pay a tax shall also keep proper books showing
(a) each of the several expenses, payments, credits, allowances or deductions, mentioned in subsection 2.1(2), (4.1), (5), (6) and (9), and
(b) any other facts and circumstances required to be known in order to ascertain the amount of tax payable.
9(3.1)Where a person liable to pay a tax under this Act maintains books of account outside the Province, that person shall pay any travel expenses, accommodations and living expenses incurred by the mine assessor in respect of reviewing the books of account to the extent that such expenses exceed those that would have been incurred had the person maintained the books of account in the Province.
9(4)If a doubt arises as to where any book is required to be kept, or as to how many, or what books shall be kept, the mine assessor shall, by a written order, determine the matter and his decision shall be final.
1954, c.10, s.9; 1977, c.33, s.8; 1981, c.46, s.7; 1987, c.35, s.8; 2001, c.11, s.3; 2002, c.31, s.9
II
MINE ASSESSOR AND HIS DUTIES
Mine assessor, duties, acting mine assessor
10(1)There shall be a mine assessor who shall have such powers and perform such duties as are hereinafter provided.
10(2)Every mine assessor shall, subject to the direction of the Minister, at least annually and oftener if so required,
(a) prepare lists and descriptions of, and ascertain the facts and particulars concerning all mines on the revenues derived, or that may be derived, from the mining operations of which a tax is, or may be, payable;
(b) furnish such lists, descriptions, facts and particulars to the Minister; and
(c) make such investigations, and perform such other duties, as are prescribed in this Act, or in the regulations, or by the Minister.
Acting mine assessor
10(3)The Minister may direct any person to perform for the time being, or to perform in any locality, or in any special matter or case, the duties of a mine assessor, or such of those duties as the Minister may specify; and every such person while so acting shall have all the powers, rights, privileges, and duties of a mine assessor.
10(4)The Minister of Natural Resources and Energy Development may provide any information submitted or delivered to the Minister of Natural Resources and Energy Development under the Mining Act to the mine assessor in order for the mine assessor to determine the date of commencement of production.
1954, c.10, s.10; 1977, c.33, s.9; 1985, c.M-14.1, s.133; 2002, c.31, s.10; 2007, c.17, s.3; 2016, c.37, s.106; 2019, c.29, s.187
Examinations and inspections
10.1(1)The mine assessor may, at any reasonable time, enter upon any premises where any business is carried on, operated, conducted or managed, any property is kept or any other thing is done in connection with the output of a mine, or where records are kept with respect to the output of a mine
(a) for the purpose of conducting an examination of the books of account, records and documents of a taxpayer, or
(b) for the purpose of inspecting the books of account, records, documents, record keeping devices and premises of the taxpayer in order to ascertain the amount of the tax payable.
10.1(2)The mine assessor may, on entering the premises,
(a) examine or inspect any record keeping device, book of account, record, account, invoice, voucher, letter or other document that is related or may relate to the amount of tax that may be payable,
(b) inspect any goods, property, process or matter that may, in the opinion of the mine assessor, assist him or her
(i) in ascertaining any information that is or should be in the documents referred in to paragraph (a),
(ii) in determining the accuracy of any information contained in the documents referred in to paragraph (a), and
(iii) in determining any matter that relates to the amount of tax that may be payable,
(c) descend all pits and shafts and use all tackle, machinery, appliances and things as the mine assessor considers necessary or appropriate in the circumstances,
(d) enter and inspect all buildings and structures used in connection with the output of a mine,
(e) take such samples or specimens as the mine assessor may require for the purpose of determining the value of the minerals or mineral products being taken from the mine,
(f) make such inquiries as the mine assessor considers necessary for the purposes of this Act, and
(g) require the owner or manager of the property or business and any other person on the premises to give the mine assessor all reasonable assistance with the examination or inspection and to answer all questions relating to the examination or inspection either orally or in writing, on oath or by solemn affirmation, and for that purpose require the owner or manager to attend at the premises with the mine assessor.
10.1(3)The taxpayer and each of his or her officers, employees and agents shall, at that time, answer all questions put to him or her relating to any of the matters concerning which authority to enter is given in this section, and shall produce for examination or inspection such books of account, records, documents and record keeping devices as the mine assessor requires.
10.1(4)The mine assessor may take copies and extracts of the books of account, records and documents kept or used for or in connection with the work and business related to the output of a mine.
10.1(5)The mine assessor may, during an examination or inspection under this section, seize any book of account, record, document or record keeping device that the mine assessor believes on reasonable grounds may provide evidence of the commission of an offence.
2010, c.1, s.5
Warrants and protection
10.2(1)Before or after attempting to effect entry under section 10.1, the mine assessor may apply for an entry warrant in accordance with the Entry Warrants Act.
10.2(2)The mine assessor may, for the purposes of section 10.1, be accompanied by a police officer, as defined in the Police Act, or a member of the Royal Canadian Mounted Police.
2010, c.1, s.5
Repealed
11(1)Repealed: 2010, c.1, s.6
11(2)Repealed: 1987, c.35, s.9
1954, c.10, s.11; 1987, c.35, s.9; 2010, c.1, s.6
Secrecy
11.1(1)Except for purposes of the administration and enforcement of this Act and subject to subsection (3)
(a) all information, and all statements and documents, obtained under this Act, and
(b) all reports prepared from the information, statements and documents referred to in paragraph (a)
by the Minister, the mine assessor or any person authorized to act under this Act are confidential.
11.1(2)Except for purposes of the administration and enforcement of this Act and subject to subsection (3), no person employed by the Province shall
(a) communicate or allow to be communicated to any person any information obtained under this Act,
(b) allow any person to inspect or have access to any written statement or other document obtained under this Act, or
(c) allow any person to inspect or have access to any report prepared from any information, statement or document obtained under this Act.
11.1(3)The Minister may
(a) communicate or allow to be communicated information obtained under this Act to,
(b) allow inspection of or access to any report prepared from any information, statement or document obtained under this Act by
any person employed by the Government of Canada or any province or territory of Canada, where the information, written statements, other documents and reports obtained or prepared by such Government for the purpose of taxing revenues derived from mining operations are communicated or furnished on a reciprocal basis to the Minister, and if the information, written statements, other documents and reports are communicated or furnished in accordance with the terms of a written agreement and will not be used for any purpose other than the administration or enforcement of a federal, provincial or territorial law that provides for the imposition or collection of a tax in respect of revenues derived from mining operations.
11.1(4)Any person employed by the Province who, by virtue of his position, obtains information pursuant to this Act or has access to information obtained pursuant to the provisions of this Act may be required by the Minister to take an oath of secrecy.
1987, c.35, s.10
TAX ASSESSMENT AND NOTICE
Review of returns
12The mine assessor shall cause all returns received by him to be examined as soon as practicable after receipt.
1954, c.10, s.12; 1985, c.M-14.1, s.133
Liability and assessment
12.1(1)A taxpayer is liable for a tax until it has been paid.
12.1(2)The mine assessor may from time to time and at such intervals as he or she may consider reasonable, assess and reassess any tax payable under this Act by any taxpayer, and may vary or vacate any assessment or reassessment, and the tax so determined shall, for the purposes of sections 16.1 and 23, become due and payable by the taxpayer.
12.1(3)The mine assessor may estimate the unpaid tax and such estimated amount shall be deemed to be the amount of tax due and payable by the taxpayer if the taxpayer fails to
(a) pay a tax, or
(b) substantiate the taxpayer’s payment by his or her records.
12.1(4)The mine assessor may carry out or cause to be carried out an examination of the books of account, records and documents of a taxpayer.
12.1(5)In the discretion of the mine assessor, any or all books of account, records and documents of a taxpayer may, for the purposes of subsection (4), be examined for such period or periods of time in an examination period as the mine assessor approves, whether such approval is given before or after the examination, and the results of the examination may be applied over the examination period or any part of the examination period.
12.1(6)A taxpayer shall make his or her books of account, records and documents available to the mine assessor for the purposes of allowing an examination to be carried out under subsection (4).
12.1(7)In the discretion of the mine assessor, a tax may be determined under subsection (2) and an amount of tax may be estimated under subsection (3) by an examination under subsection (4).
12.1(8)Liability for the tax payable, and the interest and penalties payable, if any, shall not be affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
2010, c.1, s.7
Notice of assessment, payment of additional tax
13(1)After completion of the examination of a taxpayer’s return under section 12 and a taxpayer’s books of account, records and documents under section 12.1, the mine assessor shall, by assessment, verify or alter the amount of the tax as estimated by the taxpayer in his or her return, and shall serve the taxpayer with a notice of assessment in the form provided by the Minister setting out the amount determined under subsection 12.1(2) or estimated under subsection 12.1(3).
13(2)Any additional amount of tax due over the estimated amount, as shown by the notice of assessment, shall be paid by the taxpayer not later than one month after the notice of assessment is given.
1954, c.10, s.13; 1985, c.M-14.1, s.133; 2010, c.1, s.8
Reassessment of taxpayer
14Notwithstanding any prior assessments, or if no assessment has been made, a taxpayer shall continue to be liable for any tax and to be assessed therefor, and the mine assessor may at any time assess any taxpayer for tax, interest and penalties, and may:
(a) at any time, if the person has made any misrepresentation or committed any fraud in making his return or supplying information under this Act, and
(b) within six years from the day of the original assessment in any other case,
re-assess or make additional assessments upon any taxpayer for tax, interest and penalties.
1954, c.10, s.14; 1985, c.M-14.1, s.133
Effect of overpayment
15(1)Where the examination of a taxpayer’s return discloses that an overpayment has been made by the taxpayer, the Minister, on the certificate of the mine assessor as to the facts, shall cause a refund of the amount so overpaid to be made to the taxpayer from the Consolidated Fund, except that, where any further tax payable by that taxpayer is due or accruing due, the amount so overpaid may, to the extent thereof, be applied in satisfaction of such tax, and notice thereof shall be given to the taxpayer, accompanied by the refund of any remainder of the amount overpaid remaining unapplied.
15(2)A refund under this section may be made with the notice of assessment or after giving the notice of assessment.
1954, c.10, s.15; 1985, c.M-14.1, s.133
Effect of notice of assessment
16(1)Repealed: 2010, c.1, s.9
16(2)Subject to any appeal provided by this Act, the entry by the mine assessor, or by a person under his direction, of particulars of the assessment and taxation of any person in respect of any revenues pursuant to this Act in any book or document kept by the mine assessor, or the giving of a notice of assessment to a person pursuant to this Act, shall constitute due assessment and taxation of that person for all purposes of this Act in respect of the revenues set out in the entry or notice.
1954, c.10, s.16; 1977, c.33, s.10; 1985, c.M-14.1, s.133; 2010, c.1, s.9
NOTICE OF OBJECTION
2010, c.1, s.10
Notice of objection
16.1(1)If a taxpayer considers that he or she is not liable to taxation under this Act or disputes liability for the amount assessed against the taxpayer, the taxpayer may, within 30 days after paying the tax or the date of service or mailing of a notice of assessment, whichever is sooner, serve the Commissioner with a notice of objection in the form provided by the Minister setting out the reasons for the objection and all relevant facts.
16.1(2)The Commissioner shall, within 60 days after receiving a notice of objection, reconsider the assessment and confirm, vary or vacate the assessment or reassess the tax payable under this Act.
16.1(3)The Commissioner shall immediately serve the taxpayer with a written notice of his or her decision under subsection (2).
16.1(4)A separate notice of objection shall be served in respect of each assessment to which objection is taken but if the facts and reasons to be set out in the notice of objection are identical to the facts and reasons in another notice of objection this may be indicated and one statement of facts and reasons shall be sufficient.
2010, c.1, s.10
APPEAL TO MINISTER
Appeal to Minister
17(1)If the taxpayer is dissatisfied with the decision of the Commissioner under section 16.1, the taxpayer may, within 30 days after receiving the written notice of the Commissioner’s decision, appeal the decision to the Minister.
17(2)An appeal shall be commenced by serving on the Minister and the Commissioner a notice of appeal in the form provided by the Minister setting out the grounds of the appeal and all relevant facts.
17(3)The Minister shall, within 30 days after receiving a notice of appeal, fix a date to consider the appeal and shall serve the appellant and the Commissioner with a notice of the hearing indicating the date, time and place of the hearing.
17(4)The Minister may confirm, vary or reverse the decision of the Commissioner and shall serve the appellant with a written notice of his or her decision.
17(5)The Lieutenant-Governor in Council may make regulations to govern the practice and procedure on appeals to the Minister.
1954, c.10, s.17; 1985, c.M-14.1, s.133; 2010, c.1, s.11
APPEAL TO JUDGE
Appeal to Court of King’s Bench
2023, c.17, s.156
18(1)If the appellant is dissatisfied with the decision of the Minister under section 17, the appellant may, within 30 days after the date of service or mailing of the notice of the Minister’s decision, appeal the decision to the Court of King’s Bench.
18(2)An appeal shall be commenced by serving on the Minister a notice of appeal in writing setting out the grounds of the appeal and all relevant facts.
1954, c.10, s.18; 1979, c.41, s.83; 1980, c.32, s.25; 1985, c.M-14.1, s.133; 2010, c.1, s.12; 2023, c.17, s.156
Date of hearing of appeal
18.1(1)The appellant shall, within 14 days after service on the Minister of the notice of appeal, apply to the Court of King’s Bench for the appointment of a day for the hearing of the appeal.
18.1(2)The appellant shall, at least 14 days before the hearing, serve on the Minister a written notice of the day appointed for the hearing.
2010, c.1, s.13; 2023, c.17, s.156
Jurisdiction and procedures of the Court of King’s Bench
2023, c.17, s.156
18.2(1)In any appeal, hearing or proceeding before the Court of King’s Bench, the court shall have full power and authority to direct and enforce
(a) discovery of documents,
(b) examination for discovery, and
(c) the taking of evidence and depositions of witnesses before hearings.
18.2(2)The jurisdiction referred to in subsection (1) may be exercised by the Court of King’s Bench on the application of the Commissioner or of any party to any appeal or other hearing or proceeding pending.
18.2(3)An application under subsection (2) shall be made in accordance with the rules and practice of the Court of King’s Bench in respect of the discovery of documents, examination for discovery and taking of evidence and depositions of witnesses before trial or hearing.
18.2(4)An application made under this section shall be deemed to be a matter in the Court of King’s Bench and, when the practice of the court so requires, the application and the orders or other documents related to the application shall be filed in the court.
18.2(5)All orders made by the Court of King’s Bench on any application made under this section shall be deemed to be orders made in the Court of King’s Bench and enforceable as such.
18.2(6)Any order issued upon an order referred to in subsection (5) shall be issued out of and returnable to the Court of King’s Bench.
18.2(7)All applications, orders, evidence, exhibits and documents shall, at the request of the Commissioner or of any party to the appeal, hearing or proceeding with respect to or in connection with which the application was made or order was made or issued, be transmitted by the clerk of the Court of King’s Bench to the judge before whom such appeal, hearing or proceeding is pending.
18.2(8)All applications and orders and all evidence, exhibits and documents returned with the application or order shall, when so transferred to the judge, be available to be used by or before the judge in the same manner and to the same extent as in any other proceeding before the Court of King’s Bench.
18.2(9)The rules and practice of the Court of King’s Bench with respect to the admissibility and effect of any evidence, exhibits and documents received or obtained by the court shall be applicable to any hearing before the court.
2010, c.1, s.13; 2023, c.17, s.156
Production of documents
18.3The Minister shall, on the hearing of the appeal, produce before the Court of King’s Bench all documents affecting the matter of the appeal that are in the possession or under the control of the Minister.
2010, c.1, s.13; 2023, c.17, s.156
Hearing and decision of appeal
18.4The Court of King’s Bench shall hear the appeal and the evidence adduced before the court by the appellant and the Crown in a summary manner, and shall decide the matter of the appeal.
2010, c.1, s.13; 2023, c.17, s.156
Costs
18.5The costs of the appeal are in the discretion of the Court of King’s Bench and the court may make an order respecting costs in favour of or against the Crown, and may fix the amount of the costs.
2010, c.1, s.13; 2023, c.17, s.156
Appeal to Court of Appeal
18.6 There shall be an appeal from a decision of the Court of King’s Bench to the Court of Appeal on any point of law raised on the hearing of the appeal, and the rules governing appeals to the Court of Appeal from a decision of the Court of King’s Bench apply to appeals under this section.
2010, c.1, s.13; 2023, c.17, s.156
Requirement to keep records
18.7 A taxpayer who serves a notice of objection shall keep all records affecting the matter of the objection until the objection is disposed of and any appeal is disposed of or the time for commencing an appeal has expired.
2010, c.1, s.13
Repealed
19Repealed: 2010, c.1, s.14
1954, c.10, s.19; 2010, c.1, s.14
Effect of want of form
20An assessment shall not be varied or disallowed because of any irregularity, informality, omission or error on the part of any person in the observation of any directory provisions up to the date of the issuing of the notice of assessment.
1954, c.10, s.20
Effect of notice of objection and notice of appeal on liability
21Neither the service of a notice of objection or a notice of appeal by any taxpayer nor any delay in the hearing of an objection or appeal shall in any way affect the due date, the interest or penalties, or any liability for payment provided by this Act in respect of any tax that is the subject matter of the objection or appeal, or in any way delay the collection of the tax, but in the event of the tax being set aside or reduced, the Minister shall refund to the taxpayer the amount of the tax or excess tax paid by the taxpayer, and of any additional interest or penalty paid on such tax or excess.
1954, c.10, s.21; O.C.66-989; 2007, c.17, s.4; 2010, c.1, s.15
III
PENALTIES AND REMEDIES
Lien
22The tax payable under this Act with the interest and penalties thereupon, additions thereto, percentages thereof, and other amounts and costs that any person is liable to pay in connection therewith, shall bind and be a special lien and charge on
(a) the mine on the revenues derived from the operation of which the tax is payable,
(b) the land occupied by the mine,
(c) all minerals or mineral products taken therefrom, and
(d) all machinery upon or connected therewith,
in priority to every claim, privilege, lien, or encumbrance, of any person, whether the right or title of that person has accrued before or accrues after the lien arises.
1954, c.10, s.22; 1977, c.33, s.11; 2010, c.1, s.16
Tax debt due Crown
23The tax imposed by this Act with the interest and penalties thereon, additions thereto, percentages thereof, and other amounts and costs payable in connection therewith, shall be a debt due to the Crown from the person liable to pay the same, and if not paid when due, the Minister may recover the same, with costs of action, by an action brought in a court of competent jurisdiction.
1954, c.10, s.23; 2010, c.1, s.17
Right of action of Minister
24(1)In addition to any other remedies given by this Act for the recovery of the tax, interest, penalties, additions, percentages, amounts or costs that are overdue and unpaid, the Minister may, if the Minister is of the opinion that payment of the tax, interest, penalties, additions, percentages, amounts or costs accruing due or to become due is endangered, apply to the Court of King’s Bench
(a) for an injunction,
(b) for an order appointing a receiver with all the necessary powers, or
(c) for any other order or relief the court considers necessary or appropriate in the circumstances.
24(2)The Court of King’s Bench may grant an order under subsection (1) for the following purposes:
(a) to secure payment of the tax, interest, penalties, additions, percentages, amounts or costs due, accruing due or to become due;
(b) to prohibit, prevent or restrict
(i) the removal or transportation of any minerals or mineral products,
(ii) the transfer, assignment or transmission of a mining right, or
(iii) mining operations from being carried on in any mine;
(c) to provide for the operation of a mine in the manner or in accordance with the terms and conditions the court considers necessary or appropriate in the circumstances.
24(3)The Court of King’s Bench may grant an order under subsection (1) and may enforce the order in the same manner as any other order or judgment of the court.
1954, c.10, s.24; 1979, c.41, s.83; 2010, c.1, s.18; 2023, c.17, s.156
Distress and sale of goods and chattels
25(1)The Minister may issue a certificate stating that the taxpayer is in default if the taxpayer neglects or refuses to pay any tax, interest, penalty, addition, percentage, amount, costs or any installment of tax due under this Act and
(a) the taxpayer fails to serve a notice of objection before the time for serving the notice has expired,
(b) the taxpayer fails to serve a notice of appeal before the time for serving the notice has expired, or
(c) any appeal has been finally disposed of.
25(1.1)The Minister may issue a certificate on the expiration of 10 days after the mailing of a registered letter demanding payment.
25(1.2)Any person whom the Minister considers appropriate may, on receipt of the certificate, distrain the goods and chattels of the taxpayer.
25(2)The distress levied in accordance with this section shall be kept for ten days at the cost and charges of the taxpayer; and if the taxpayer does not pay the sum due, together with the costs and charges within the ten days, the goods and chattels distrained may be sold by public auction.
25(3)Except in the case of perishable goods, notice of such sale setting forth the time and place thereof, together with a general description of the goods to be sold, shall be published at least once in a local newspaper of general local circulation.
25(4)Any surplus resulting from the distress, after deduction of the amount owing by the taxpayer and all costs and charges, shall be restored to the taxpayer.
1954, c.10, s.25; 1985, c.M-14.1, s.133; 2010, c.1, s.19
Certificate of non payment
26(1)All taxes, interest, penalties, additions, percentages, amounts and costs payable under this Act and remaining unpaid, in whole or in part, may be certified by the Minister
(a) if the taxpayer fails to serve a notice of objection before the time for serving the notice has expired, after 60 days from the date of service or mailing of the notice of assessment, and
(b) if the taxpayer serves a notice of objection or a notice of appeal before the time for serving the notice has expired, after 60 days from the disposal of the objection or appeal, as the case may be.
26(2)On the production thereof to a clerk of the Court of King’s Bench, the certificate shall be registered in the court and shall, from the date of the registration be of the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained by the Crown in the court against the taxpayer for the recovery of a debt of the amount specified in the certificate.
26(3)All reasonable costs and charges attendant upon the registration of the certificate are recoverable in like manner as if they were part of the judgment.
1954, c.10, s.26; 1979, c.41, s.83; 1980, c.32, s.25; 1985, c.M-14.1, s.133; 2010, c.1, s.20; 2023, c.17, s.156
Failure to furnish statement or information
27(1)Every person who is required under this Act to give, make, keep or furnish any statement or information and who neglects to comply with the requirements shall incur a penalty of fifty dollars per day for each day during which the default continues.
27(2)The penalty imposed by subsection (1) shall be added to and become part of the tax payable under this Act by the person by whom or on whose behalf the statement or information is required to be made, kept or furnished, and such person and such mine shall also be liable to pay a tax of ten percent of the amount for which it would have been liable under section 2.1, and such penalty or double tax may be recovered from any person liable therefor in an action brought in the name of the Minister in any court having jurisdiction.
1954, c.10, s.27; 1987, c.35, s.11; 2002, c.31, s.11
Offences and penalty respecting section 7
28A person who violates or fails to comply with section 7 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1954, c.10, s.28; 1987, c.35, s.12; 1990, c.61, s.80
Offences and penalty respecting subsection 11.1(2)
29A person who violates or fails to comply with subsection 11.1(2) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1954, c.10, s.29; 1987, c.35, s.13; 1990, c.61, s.80
Offences and penalty respecting subsection 12.1(6)
29.1A person who violates or fails to comply with subsection 12.1(6) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
2010, c.1, s.21
Offences and penalty respecting false information
30Any person who knowingly
(a) makes or signs a false statement or furnishes or gives false or incorrect information to the Minister, a mine assessor, or any other officer or person in respect of any matter or thing with regard to which the statement or information is required under this Act, or
(b) keeps, or causes to be kept, any false or incorrect book or account required to be kept, or regarding anything required, under this Act, or makes, or causes to be made, any false or incorrect entry in a book or account,
commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1954, c.10, s.30; 1981, c.46, s.8; 1985, c.M-14.1, s.133; 1990, c.61, s.80
Offences and penalty respecting obstruction
30.1A person who obstructs or interferes with the mine assessor in the carrying out of an examination or inspection under this Act commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
2010, c.1, s.22
Service
31(1)Any notice or document that is to be served on, sent or given to a person under this Act shall be sufficiently served, sent or given
(a) if it is served by personal service,
(b) if it is mailed by ordinary mail to the last known address of the person, or
(c) if it is mailed by registered mail to the last known address of the person.
31(2)Any notice or document sent under this Act by mail shall be deemed to have been received by the person to whom it was addressed 5 days after the day of mailing.
1954, c.10, s.31; 1985, c.M-14.1, s.133; 2010, c.1, s.23
Regulations
32(1)The Lieutenant-Governor in Council may make regulations not inconsistent with this Act
(a) Repealed: 2010, c.1, s.24
(a.1) prescribing the method of collection and remittance of the tax referred to in section 2.2 and any other conditions or requirements affecting such collection and remittance;
(a.2) establishing a minimum level at which research costs become eligible to be approved by the mine assessor as eligible process research expenditures;
(a.3) respecting the deduction of amounts referred to in subsection 2.1(9);
(a.4) prescribing the rate of interest for purposes of subsections 3(3) and (4);
(a.41) describing the circumstances under subsection 3(6);
(a.42) prescribing the period of time for the purposes of subsection 3(6);
(a.43) prescribing the time under subsection 3(7);
(a.5) defining “work” for purposes of the definition “eligible exploration expenditures”;
(a.6) prescribing expenditures for purposes of the definition “depreciable assets”;
(a.7) respecting the information to be submitted with the statement required under section 8;
(b) as are necessary to carry out the provisions of this Act according to their obvious intent, or to meet cases that arise and for which no provision is made herein; and
(c) designating minerals that shall be deemed to be excluded from the operation of this Act.
32(2)Repealed: 1983, c.8, s.20
1954, c.10, s.32; 1977, c.33, s.12; 1981, c.46, s.9; 1983, c.8, s.20; 1987, c.35, s.14; 2002, c.31, s.12; 2010, c.1, s.24
N.B. This Act is consolidated to June 16, 2023.