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M-11.01
- Metallic Minerals Tax Act
Detailled Table of Contents
Current to 1 January 2024
Metallic Minerals Tax Act
1
Definitions and interpretation
I
IMPOSITION, ACCRUAL ANDPAYMENT OF TAXES
2
Imposition of tax
2.01
Application of generally accepted accounted principles
2.1
Calculation of tax
2.2
Collection of tax
3
Accrual date of tax, date of payment, interest
4
Several mines deemed single mine, or separate mines, non-arms length transactions
4.1
Joint venture
5
Place of smelter, mill or refinery, reference to taxation year by calendar year
6
Notice of mining operation, list of operating mines
7
Notice of transfer of mineral or mineral product
8
Annual statement of operator, power of mine assessor to require information
9
Books of account
II
MINE ASSESSOR AND HIS DUTIES
10
Mine assessor, duties, acting mine assessor
10.1
Examinations and inspections
10.2
Warrants and protection
11
Repealed
11.1
Secrecy
TAX ASSESSMENT AND NOTICE
12
Review of returns
12.1
Liability and assessment
13
Notice of assessment, payment of additional tax
14
Reassessment of taxpayer
15
Effect of overpayment
16
Effect of notice of assessment
NOTICE OF OBJECTION
16.1
Notice of objection
APPEAL TO MINISTER
17
Appeal to Minister
APPEAL TO JUDGE
18
Appeal to Court of King’s Bench
18.1
Date of hearing of appeal
18.2
Jurisdiction and procedures of the Court of King’s Bench
18.3
Production of documents
18.4
Hearing and decision of appeal
18.5
Costs
18.6
Appeal to Court of Appeal
18.7
Requirement to keep records
19
Repealed
20
Effect of want of form
21
Effect of notice of objection and notice of appeal on liability
III
PENALTIES AND REMEDIES
22
Lien
23
Tax debt due Crown
24
Right of action of Minister
25
Distress and sale of goods and chattels
26
Certificate of non payment
27
Failure to furnish statement or information
28
Offences and penalty respecting section 7
29
Offences and penalty respecting subsection 11.1(2)
29.1
Offences and penalty respecting subsection 12.1(6)
30
Offences and penalty respecting false information
30.1
Offences and penalty respecting obstruction
31
Service
32
Regulations