Acts and Regulations

M-11.01 - Metallic Minerals Tax Act

Section 24
Disposition versions

Full text
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
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 Queen’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 Queen’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 Queen’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
Right of action of Minister
24In addition to any other remedies given by this Act for the recovery of the tax, where the tax is overdue and unpaid, or where the Minister is of the opinion that payment of the tax accruing due, or the tax to become due, is endangered, he may apply to a judge of The Court of Queen’s Bench of New Brunswick for
(a) an injunction,
(b) the appointment of a receiver with all necessary powers, or
(c) such other order or relief as to the judge may seem necessary or expedient, under the circumstances of the case,
to secure payment of the tax due, accruing due, or to become due, or to prohibit, prevent, or restrict,
(d) the removal or transportation of any minerals or mineral products,
(e) the transfer, assignment, or transmission, or any title thereto or interest therein, or
(f) mining operations being carried on in any mine, or to provide for the operation of a mine in such a manner, or subject to such conditions, as to the judge may seem necessary or expedient under the circumstances of the case,
and the judge, in his discretion, may make an order for the injunction, and the appointment of the receiver, or other relief as hereinbefore mentioned.
1954, c.10, s.24; 1979, c.41, s.83