Section 1 (1) definition of "mineral" BEFORE amended by 2000-11-20, effective January 1, 2001.
"mineral" means
(a) a mineral as defined in the Mineral Tenure Act and includes a placer mineral, and
(b) coal,
but does not include limestone, dolomite, marble, shale, clay, volcanic ash or diatomaceous earth;
Section 1 (1) definition of "proportionate share" BEFORE amended by 2000-11-20, effective January 1, 2001.
"proportionate share" means that share
(a) the revenues to which an operator is entitled from the operation of a mine, or
(b) the costs that an operator is obliged to pay in respect of the operation of a mine,
as the context requires, under the terms of an agreement with other operators or co-operators of the mine;
Section 1 (1) definitions of "quarry", "quarry material" and "quarry operator" were added by 2000-11-20, effective January 1, 2001.
Section 1 (1) definition of "board" BEFORE repealed by 2003-23-61, effective April 10, 2003 (Royal Assent).
"board" means the Mineral Tax Review Board continued under section 23;
Section 1.1 BEFORE amended by 2000-11-21, effective January 1, 2001.
1.1 Sections 2, 3 to 7, 8 (1) to (3), 9, 10, 11 and 13 to 15 do not apply in respect of a placer gold mine, or to the placer gold mine operator, for any fiscal year of the mine ending after December 31, 1998.
Section 1.2 (4) BEFORE amended by 2023-10-587, effective March 30, 2023 (Royal Assent).
(4) If a quarry operator makes an election in accordance with subsections (2) and (3), that election is irrevocable and this Act applies to the quarry operator as if he or she is an operator who is not a quarry operator.
Section 2.1 (1) BEFORE amended by 2013-1-80, effective February 28, 2013 (Royal Assent).
(1) In this section, "Taxation Agreement" means the Nisg̱a'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, but does not include any amendments made to that agreement after that date.
Section 2.11 (1) BEFORE repealed by 2011-11-61, effective June 2, 2011 (Royal Assent).
(1) In this section, "tax treatment agreement" means an agreement among a treaty first nation, British Columbia and Canada that,
(a) under the chapter of the treaty first nation's final agreement that sets out the agreement of the parties in relation to taxation, is required to come into effect on the date the final agreement comes into effect, and
(b) is tabled in the Legislative Assembly on or before the date settlement legislation in relation to the final agreement receives Third Reading,
and, for greater certainty, does not include amendments to the agreement made after the date the settlement legislation receives Third Reading.
Section 5 (2) (a) BEFORE amended by and (b) BEFORE repealed by 1999-38-49, effective November 8, 2001 (BC Reg 264/2001).
(a) the operator of a mine is actively engaged in reclamation during the fiscal year of the mine, and
(b) at the end of the current fiscal year of the mine, there are no funds, relating to reclamation of the mine that has been performed before the end of the current fiscal year of the mine, that have not been received or are not receivable from the reclamation fund,
Section 5 (2) (a) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).
(a) the operator of a mine is actively engaged in reclamation during the fiscal year of the mine
Section 8 (8) was added by 2006-2-13, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].
Sections 12 (5) and (6) BEFORE amended by 2000-11-24(b) to (f), effective January 1, 2001.
(5) A trustee in bankruptcy, assignee, liquidator, receiver, administrator, trustee or committee and an agent or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or income of an operator who has not filed a return for a taxation year as required by this section must file a return in the prescribed form with the commissioner as required by subsection (1).
(6) An operator may amend a return filed under this section by delivering an amended return to the commissioner not more than 5 years after the end of the fiscal year of the mine in respect of which the amendment is sought.
Section 12 (1), (2) and (7) and BEFORE amended by 2002-25-39, effective January 1, 2001 [retro from May 9, 2002 (Royal Assent)].
(1) Each operator of a mine, other than a placer gold mine operator, must, on or before the last day of the sixth month following the end of the fiscal year of the mine, deliver to the commissioner for that fiscal year of the mine, a return for the mine in the prescribed form and containing the prescribed information.
(2) Despite subsection (1), unless the commissioner issues a demand for the return, an operator of a particular mine, other than a placer gold mine operator, is not required to deliver a return if
(a) the aggregate of the amounts determined under section 9 (1) (b) and (e) for all operators of the mine is less than $50 000 for the fiscal year of the mine and the operator who would, but for this section, be required to deliver the return in respect of the mine is an individual, or
(b) the particular mine was not in commercial operation and
(i) the operator was not engaged in any reclamation activities with respect to the mine at any time during the fiscal year of the mine, and
(ii) all of the mineral product derived from the mine and all of the assets used in the operation of the mine have been sold or otherwise disposed of.
(7) Each operator, other than a placer gold mine operator, must, on or before the last day of the sixth month following the end of each fiscal year of the operator, deliver to the commissioner for that fiscal year of the operator, a return for the operator's exploration account in the prescribed form and containing the prescribed information.
Section 13 BEFORE amended by 2016-5-44,Sch 6, effective March 10, 2016 (Royal Assent).
When operator must pay tax
13 The operator of a mine must, on or before the last day of the sixth month following the end of the fiscal year of the mine, pay to the commissioner the aggregate amount of tax and interest payable by the operator for the mine for that fiscal year of the mine, less the amount of any installments paid by the operator under section 14 for the mine for that fiscal year of the mine.
Section 13.1 BEFORE amended by 2000-11-25, effective January 1, 2001.
13.1 Each placer gold mine operator must, on or before March 31 of any year, pay to the commissioner the amount of tax payable by the operator for the mine for the previous calendar year.
Section 14 BEFORE amended by 2016-5-43,Sch 5, effective March 10, 2016 (Royal Assent).
Operator must pay monthly installments on account of tax
14 (1) Each operator must, for each mine of which that person is an operator, pay an installment, on account of tax payable under this Act, for each month or part month of the current fiscal year of the mine, equal to the annual tax payable by the operator for the current fiscal year of the mine multiplied by the number of days in the particular month or part month and divided by the number of days in that fiscal year of the mine.
(2) Each operator must pay the amount required under subsection (1) to the commissioner not more than 90 days after the end of each month of the fiscal year of the mine for which an amount is payable.
Section 15 BEFORE amended by 2016-5-43,Sch 5, effective March 10, 2016 (Royal Assent).
Interest on installment payments
15 (1) If the installment paid by an operator in respect of a particular mine in accordance with section 14 (1) is less than the actual installment required for that month, the operator must pay interest at a prescribed rate on the amount of the deficiency calculated from the time the installment was due until the earlier of
(a) the time that the tax payable in respect of the month is paid, and
(b) the time that the return is to be delivered to the commissioner in accordance with section 12.
(2) If the installment paid by an operator in respect of a particular mine in accordance with section 14 (1) is more than the actual installment required for the month, the operator must be credited with interest at a prescribed rate on the amount of the overpayment calculated from the time that the installment was made until the earlier of
(a) the time that the overpayment in respect of the month is refunded or applied to another liability under this Act, and
(b) the time that the return is to be delivered to the commissioner in accordance with section 12.
Section 16 (1) and (2) BEFORE amended by 2000-11-27, effective January 1, 2001.
16 (1) If a person is required to pay an amount on the date the return is required to be delivered to the commissioner under section 12 (1) or (1.1), including any deficient payment of installments plus installment interest, the person must pay interest on the aggregate amount owing at a prescribed rate calculated from the date the return was required to be delivered to the commissioner until payment is made.
(2) If a person is entitled to a refund on the date the return is required to be delivered to the commissioner under section 12 (1) or (1.1), including any excess payment of installments plus installment interest, the person must be credited with interest on the aggregate amount refundable at a prescribed rate calculated from the date the return was required to be delivered to the commissioner to the time the overpayment is refunded or applied to another liability under this Act.
Section 16 BEFORE amended by 2016-5-43,Sch 5 and 2016-5-44,Sch 6, effective March 10, 2016 (Royal Assent).
Interest on unpaid tax
16 (1) If a person is required to pay an amount on the date the return is required to be delivered to the commissioner under section 12 (1), (1.1) or (1.2), including any deficient payment of installments plus installment interest, the person must pay interest on the aggregate amount owing at a prescribed rate calculated from the date the return was required to be delivered to the commissioner until payment is made.
(2) If a person is entitled to a refund on the date the return is required to be delivered to the commissioner under section 12 (1), (1.1) or (1.2), including any excess payment of installments plus installment interest, the person must be credited with interest on the aggregate amount refundable at a prescribed rate calculated from the date the return was required to be delivered to the commissioner to the time the overpayment is refunded or applied to another liability under this Act.
Section 17.1 was enacted by 2004-28-21, effective February 18, 1998 [retro from April 29, 2004 (Royal Assent)].
Section 17.1 (3) BEFORE amended by 2016-5-47,Sch 9, effective March 10, 2016 (Royal Assent).
(3) Despite subsection (2), a proceeding that relates to a contravention of this Act or the regulations and that involves willful default or fraud may be commenced at any time.
Section 18 BEFORE amended by 2000-11-28, effective January 1, 2001.
18 A person who fails to deliver a return under section 12 (1) or (1.1) or information or a document required under section 17 within the required time is liable for a penalty equal to the aggregate of
Section 20 (1) (part) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(1) If service of a request, notice, demand for information or other document is made under this Act or the regulations, it may be served
Section 21 (3) BEFORE amended by 2000-11-29, effective January 1, 2001.
(3) If it appears from an examination of a return under subsection (1) or, if a return is not filed as required under section 12, from an estimate made under subsection (2) of this section, that an amount of tax should have been paid by an operator, the commissioner may assess the operator for the amount of that tax and any related interest or penalties.
Section 21 (5) (b) BEFORE amended by 2000-11-29, effective January 1, 2001.
(b) in any other case, within 6 years after the end of the fiscal year of the mine for which the return was required, whether or not any tax was payable under this Act.
Sections 21 (6) (c), (e) to (g) and (i) BEFORE amended by 2000-11-29, effective January 1, 2001.
(c) the fiscal year of the mine to which the notice applies;
(e) the total amount of the taxes payable by the operator for the mine in respect of the particular fiscal year of the mine;
(f) the amount of interest and penalties payable by the operator in respect of the fiscal year of the mine;
(g) the total amount of installments and taxes paid in respect of the fiscal year of the mine, including any interest and penalties paid;
(i) the total outstanding balance to be paid by the operator or refunded to the operator in respect of the fiscal year of the mine.
Sections 21 (5) BEFORE amended by 2004-40-40, effective May 13, 2004 (Royal Assent).
(5) Without limiting subsection (3), the commissioner may assess or reassess tax, interest and penalties under this Act or notify in writing an operator or other person by whom a return has been or ought to have been filed that the commissioner requires further information
(a) at any time, if the operator or other person by whom a return has been or ought to have been filed has made a misrepresentation that is attributable to carelessness, willful default or fraud in filing of the return or in supplying information, and
(b) in any other case, within 6 years after the end of the fiscal year of the mine for which the return was required, or within 6 years after the end of the calendar year for which a return was required in relation to a quarry, as the case may be, whether or not any tax was payable under this Act.
Section 21 (6) (g) BEFORE amended by 2016-5-44,Sch 6, effective March 10, 2016 (Royal Assent).
(g) the total amount of installments and taxes paid in respect of the fiscal year of the mine to which the notice applies, including any interest and penalties paid or, in the case of a quarry operator, the total amount of taxes paid in respect of the calendar year to which the notice applies, including any interest and penalties paid;
Section 22 (2) (a) BEFORE amended by 2000-11-30, effective January 1, 2001.
(a) 7 years after the end of a fiscal year of the mine or the fiscal year of the operator for which a return has been filed;
Section 22 (3) BEFORE amended by 2000-11-30, effective January 1, 2001.
(3) The commissioner may make his or her own valuation and assessment of the taxable amount of net revenue or net current proceeds of an operator who is not a placer gold mine operator, or of the transaction value of the minerals disposed of by a placer gold mine operator, if
Section 22 (2) (c) BEFORE amended by 2003-23-62, effective April 10, 2003 (Royal Assent).
(c) one year after the date of notification of a decision by the Mineral Tax Review Board under section 26;
Section 22 (2) (d) and (e) BEFORE amended by 2021-18-48, effective June 17, 2021 (Royal Assent).
(d) one year after the date of a decision of a court if an appeal was commenced under section 27;
(e) one year after the date of a decision of the Court of Appeal if leave is granted under section 28.
Section 22 (3) (part) BEFORE amended by 2023-10-588, effective March 30, 2023 (Royal Assent).
(3) The commissioner may make his or her own valuation and assessment of tax payable by an operator, if
Section 23 BEFORE repealed by 2003-23-63, effective April 10, 2003 (Royal Assent).
Mineral Tax Review Board
23 (1) The Mineral Tax Review Board previously established under the Mineral Land Tax Act is continued and consists of not more than 5 members appointed by the Lieutenant Governor in Council.
(2) The Lieutenant Governor in Council must designate a member appointed under subsection (1) as chair.
(3) Subject to the setting of a quorum, a vacancy in the membership of the board does not impair the right of the remaining board members to act.
(4) The Lieutenant Governor in Council may
(a) set the number of board members constituting a quorum,
(b) prescribe the remuneration and expenses payable to board members, and
(c) prescribe the duties and responsibilities of the board and its members.
Section 24 BEFORE repealed by 2003-23-63, effective April 10, 2003 (Royal Assent).
Employees and consultants of board
24 (1) Despite the Public Service Act, the board may employ a secretary and other officers and employees it considers necessary and may determine their duties, conditions of employment and remuneration.
(2) The board may appoint or engage persons having special legal or technical knowledge necessary to assist the board in carrying out its functions.
Section 25 BEFORE repealed by 2003-23-63, effective April 10, 2003 (Royal Assent).
Power and authority of board
25 (1) For the purposes of an appeal or hearing of an appeal under this Act, every board member has the power and authority conferred on a commissioner under Part 2 of the Inquiry Act, or that may be conferred on a commissioner under sections 12, 15 and 16 of that Act.
(2) The board is not bound by the technical rules of evidence and may establish rules governing the proceedings of the board.
(3) An appeal, hearing or proceeding that may be heard or carried out by the board may, with the consent of the chair, be heard or carried out by one board member.
(4) If an appeal, hearing or proceeding is heard or carried out by one board member, the member must give the board a written report immediately after concluding the appeal, hearing or proceeding.
(5) Immediately after receiving a report under subsection (4), the board must consider the report, make a decision and serve it, together with the board's reasons and findings, by registered mail on every party affected by the decision.
Section 26 (1) BEFORE amended by 1999-38-50, effective November 8, 2001 (BC Reg 264/2001).
26 (1) If an operator objects to the amount of an assessment made under this Act, the operator may, personally or by an agent, not more than 90 days after the date of the giving of the notice of assessment provided for in this Act, serve a notice of appeal from the amount of the assessment to the board by mailing the notice by registered mail addressed to the following address:
Commissioner of Mineral Tax, Ministry of Energy, Mines and Petroleum Resources, Victoria, British Columbia, V8V 1X4.
Section 26 BEFORE amended by 2003-23-63, effective April 10, 2003 (Royal Assent).
Appeal of assessment to board
26 (1) If an operator objects to the amount of an assessment made under this Act, the operator may, personally or by an agent, not more than 90 days after the date of the issuing of the notice of assessment provided for in this Act, serve a notice of appeal from the amount of the assessment to the board by mailing the notice by registered mail to the board and to the commissioner.
(2) A notice under subsection (1) must
(a) contain the name and address of the appellant and the amount of the assessment, and
(b) set out clearly and fully the reasons for the appeal and the facts upon which it is based.
(3) The board
(a) must confirm or amend, on terms and conditions it considers appropriate, an assessment made under this Act, and
(b) may make an order it considers appropriate as to costs.
Section 26 (2) and (3) BEFORE amended by 2022-11-35, effective October 1, 2022.
(2) An appeal under this section must be made by serving a notice of appeal on the minister within 90 days after the date of the notice of the assessment.
(b) be addressed to the minister at Victoria, and
(c) set out clearly the reasons for the appeal and all facts relative to it.
Section 26 (4) (b) BEFORE amended by 2024-13-125(a), effective April 25, 2024 (Royal Assent).
(b) affirm, amend or change the assessment, estimate, interest charge, penalty or the nature of the assessment, and
Section 26 (4.1), (4.2) and (4.3) were added by 2024-13-125(b), effective April 25, 2024 (Royal Assent).
Section 26.1 (1) BEFORE amended by 2024-13-126, effective April 25, 2024 (Royal Assent).
(1) The date on which a notice of appeal is given to the minister under section 26 (2) is the date it is received by the minister.
Section 27 BEFORE amended by 2003-23-63, effective April 10, 2003 (Royal Assent).
Further appeal to court
27 (1) The board, the commissioner or an operator may, at any stage of an appeal under section 26, submit to the Supreme Court a question of law by way of stated case and the board may reserve its decision until the court has given its answer.
(2) Within 90 days after the date on which the board makes a decision under section 26 (3), an appeal from the decision of the board by way of stated case may be submitted to the Supreme Court on a point or question of law raised before the board.
Section 27 (1) BEFORE amended by 2010-6-73, effective July 1, 2010.
(1) A decision of the minister under section 26 (4) may be appealed to the Supreme Court by an originating application.
Section 27 (2) BEFORE amended by 2010-6-91,Sch 1, effective July 1, 2010.
(2) The Rules of Court relating to originating applications apply to appeals under this section, but Rule 49 does not apply.
Section 27 (1) BEFORE amended by 2024-13-127, effective April 25, 2024 (Royal Assent).
(1) A decision of the minister under section 26 (4) may be appealed to the Supreme Court by way of a petition proceeding.
Section 27 (2) BEFORE amended by 2024-13-128, effective July 1, 2024 (BC Reg 133/2024).
(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.
Section 29 (2) BEFORE amended by 2003-23-64, effective April 10, 2003 (Royal Assent).
(2) If the mineral tax is set aside or reduced on appeal, the minister must refund
Section 30 (1) BEFORE amended by 2015-8-37(a), effective March 25, 2015 (Royal Assent).
(1) A person must not disclose information obtained under this Act except
(a) to the extent necessary for purposes relating to the administration of the Act, or
Section 30 BEFORE re-enacted by 2023-23-134, effective May 11, 2023 (Royal Assent).
Information must be kept confidential
30 (1) A person must not disclose information obtained under this Act except as follows:
(a) for the purposes of administering or enforcing this or another taxation Act;
(b) in court proceedings relating to this or another taxation Act;
(c) as instructed by the minister under subsection (2);
(d) as provided in subsection (4).
(2) The minister may permit information or a copy of a record submitted by, or obtained from, a person under this Act to be given or shown to a person employed by the government of a country, province or state if
(a) records obtained by or submitted to the government of that country, province or state for the purposes of a law that imposes a royalty or tax are given or shown to persons employed by the government on a reciprocal basis, and
(b) the minister is satisfied that the information or records given to or made accessible to the government of that other country, province or state will not be used by it for a purpose other than the administration and enforcement of a law that provides for the imposition of a royalty or tax.
(3) If the minister makes an agreement or arrangement respecting the reciprocal exchange of information under subsection (2), the minister must publish in the Gazette a notice setting out the terms of the agreement or arrangement.
(4) A person may disclose the aggregate amount of any mineral tax, interest, penalties or refunds paid or payable under this Act by or to an operator for a fiscal year, if the disclosure is for the purposes of administering or implementing a resource revenue-sharing agreement between the government and a first nation.
Section 31 (a) BEFORE amended by 2000-11-31, effective January 1, 2001.
(a) forms a lien and charge in favour of the government on the entire assets of the operator of a mine or of the operator's estate, effective on the last day of the fiscal year of the mine for which the tax is imposed, and
Section 38 (1) BEFORE amended by 2003-23-65, effective April 10, 2003 (Royal Assent).
(1) A person authorized by the minister or the board for any purpose related to the administration or enforcement of this Act may, by registered letter or by a demand served personally, require from another person any information or additional information, or the production of any records, within a reasonable time the person stipulates, if it is reasonable to make the demand in order to determine liability or possible liability to pay the tax under this Act.
Section 38 (2) (d) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(d) the records contain or the thing will provide or constitute evidence of an offence under this Act or the regulations,
Section 38 (4) BEFORE amended by 2023-10-589, effective March 30, 2023 (Royal Assent).
(4) The person authorized by the warrant may take with him or her on or into the place to be searched such other persons and equipment as may be necessary.
Section 39 (4) BEFORE amended by 2000-11-32, effective January 1, 2001.
(4) A person who contravenes section 12 (1), (1.1) or (5), 13 or 30 (1) commits an offence.
Section 39 (2) BEFORE amended by 2007-14-152, effective December 1, 2007 (BC Reg 354/2007).
(2) A person who fails to file a return as and when required under this Act or a regulation commits an offence.
Section 39 (4) BEFORE amended by 2023-23-135, effective May 11, 2023 (Royal Assent).
(4) A person who contravenes section 12 (1), (1.1), (1.2) or (5), 13 or 30 (1) commits an offence.
Section 40 (1) (a) BEFORE amended by 2007-14-152, effective December 1, 2007 (BC Reg 354/2007).
(a) makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer filed or made as required under this Act or a regulation;
Section 40 (1) (d) BEFORE amended by 2016-5-48,Sch 10, effective March 10, 2016 (Royal Assent).
(d) willfully evades or attempts to evade compliance with this Act or payment of taxes imposed by this Act;
Section 44 (2) (h) BEFORE repealed by 2003-23-66, effective April 10, 2003 (Royal Assent).
(h) prescribing the practice and procedure to be followed in appeals to and hearings before the board;
Section 45 BEFORE amended by 2000-11-34, effective January 1, 2001.
45 The minister may prescribe the forms and information required for the purposes of section 12 (1), (1.1), (5) and (7).
Supplement BEFORE repealed by 2006-33-2, effective September 1, 2011 (BC Reg 14/2011 and 141/2011).
[Supplement]
Mineral Tax Act
[RSBC 1996] CHAPTER 291
1 Section 12 (5) of the Mineral Tax Act is amended by striking out "or committee" and substituting ", substitute decision maker or guardian".
1993-35-88.