Acts and Regulations

M-11.01 - Metallic Minerals Tax Act

Section 11.1
Disposition versions

Full text
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
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