Acts and Regulations

M-11.01 - Metallic Minerals Tax Act

Section 3
Disposition versions

Full text
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
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 Queen’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
Accrual date of tax
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.
Date of payment of tax
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.
Date of payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting examinations
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.
Interest respecting examinations
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 Queen’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
Accrual date of tax
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.
Date of payment of tax
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 one-twelfth of the tax estimated by him to be payable for the taxation year in respect of which the tax is payable;
(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.
Date of payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting late payment of tax
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.
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
Accrual date of tax
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 of Finance in each year as herein provided by the person liable for the payment thereof.
Date of payment of tax
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 one-twelfth of the tax estimated by him to be payable for the taxation year in respect of which the tax is payable;
(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.
Date of payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting late payment of tax
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.
Interest respecting late payment of tax
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.
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