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RSNL1990 CHAPTER M-14

MINERAL HOLDINGS IMPOST ACT

Amended:

1992 c16 ss21-23; 1995 c12; 2004 cL-3.1 s49; 2006 c40 s21; 2009 cR-15.01 s120; 2013 c16 s25

CHAPTER M-14

AN ACT TO AUTHORIZE AN IMPOST UPON
CERTAIN MINERAL HOLDINGS IN THE
PROVINCE

Analysis


       
1.   Short title

       
2.   Definitions

       
3.   "Mineral area" defined

       
4.   Mineral holding determined

       
5.   Construction of Act

       
6.   Paramountcy of Act

     
6.1   Labrador Inuit rights

       
7.   Impost on mineral holdings

       
8.   Deduction from tax

       
9.   Mineral Act, 1976

     
10.   Assessor and staff

     
11.   Returns by taxpayer

     
12.   Payment of tax

     
13.   Examination of returns

     
14.   Notice of assessment

     
15.   Interest

     
16.   Confidentiality of information

     
17.   Powers of assessor

     
18.   Refunds

     
19.   Continuation of liability

     
20.   Assessment directed by minister

     
21.   Defect in assessment

     
22.   Recovery by action

     
23.   Tax certificate and effect

     
24.   Demand on 3rd party and effect

     
25.   Liability of 3rd party

     
26.   Recovery powers and tax liability

     
27.   Lien on estate of taxpayer

     
28.   Appeal of assessment

     
29.   Reference to Trial Division

     
30.   Appeal to Trial Division

     
31.   Effect of appeal

     
32.   Notice of forfeiture in default

     
33.   Forfeiture of mineral holding

     
34.   No compensation

     
35.   Registration of notice of forfeiture

     
36.   Third party right to pay tax

     
37.   Effect of 3rd party payment

     
38.   Payments to CRF

     
39.   Delegation by minister

     
40.   Special offences and punishment

     
41.   General offences and punishment

     
42.   Corporate officer liability

     
43.   Limitation period

     
44.   Contents of information

     
45.   Criminal Code not applicable

     
46.   Regulations

     
47.   Regulations


Short title

        1. This Act may be cited as the Mineral Holdings Impost Act.

1978 c14 s1

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Definitions

        2. In this Act

             (a)  "assessor" means the assessor appointed under this Act;

             (b)  [Rep. by 2009 cR-15.01 s120]

             (c)  "exempt mineral interest" means an estate, title, interest or right in or to a mineral

                      (i)  held solely under an existing lease, licence, permit or other right issued or obtained under the Mineral Act, or the Quarry Materials Act or to an Act repealed by either of those Acts, or

                     (ii)  held solely under the Petroleum and Natural Gas Act;

             (d)  "financial year" means the 12-month period ending on December 31 in each year or other 12-month period that the minister may determine for a taxpayer;

             (e)  "mineral" means a naturally occurring inorganic substance and includes petroleum as defined in the Petroleum and Natural Gas Act, coal and bituminous shale;

             (f)  "mineral area" means a mineral area as determined under section 3;

             (g)  "mineral holding" means all the estates, titles, interests or rights of whatever kind in or to minerals generally or to specific minerals in a mineral area of 1 hectare or more, held directly or indirectly from the Crown, whether

                      (i)  as an incident of a fee simple or leasehold estate in land or minerals,

                     (ii)  as an interest in or to the minerals situated in that area, or

                    (iii)  as a right to obtain the minerals in that area

exclusive of an exempt mineral interest within the mineral area and of the area of a mine within the mineral area not exceeding 2,000 hectares in respect of which mining operations, as defined in Part VII of the Revenue Administration Act, are being carried out;

             (h)  "minister" means the minister appointed under the Executive Council Act to administer this Act;

              (i)  "person" includes an unincorporated association of persons, however designated;

              (j)  "tax" means the impost levied under this Act in a year under section 7 and includes interest, costs and penalties that are added to that impost under this Act; and

             (k)  "taxpayer" means, in relation to a mineral holding, a person who is liable to pay a tax under this Act in a year in respect of the mineral holding.

1978 c14 s2; 1979 c51 s20; 1995 c12 s5; 2006 c40 s21; 2009 cR-15.01 s120

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"Mineral area" defined

        3. In this Act "mineral area" means each area of land or water, or both, separately described in a document of title that was made by the government of the province since 1834 and before June 6, 1978 and that conveyed, as part of the land or separately, an estate, interest, licence, permit, authority, concession or other right to minerals or to search for and win minerals or to acquire a right to do so; and if there are other documents of title evidencing an interest in or to minerals made by that government or by a person relating to all or a part of the same area, the largest single area separately described in a document of title made by the government of the province shall be taken to be the mineral area.

1978 c14 s3

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Mineral holding determined

        4. When, in respect of a mineral area, or a part of a mineral area, a specific mineral was separately dealt with in a document of title from the Crown referred to in section 3 so that in respect of that mineral area there exist documents of title from the Crown to a specific mineral and to minerals generally or to remaining minerals within that area, a mineral holding is constituted for each specific mineral that is attributable to a document of title from the Crown and also for the minerals generally, or the remaining minerals, as the case may be, within the area that are attributable to another document of title from the Crown.

1978 c14 s4

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Construction of Act

        5. This Act is remedial notwithstanding that it provides for the imposition of a tax and it shall receive a fair, large and liberal construction and interpretation that will best ensure the attainment of its purpose.

1978 c14 s5

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Paramountcy of Act

        6. Nothing in a grant, deed, lease, concession, licence, permit, contract, agreement or other document that was authorized, ratified, confirmed or approved by a special or general statute enacted before June 6, 1978 and nothing in another special or general statute enacted before June 6, 1978, affects the operation of this Act and where the provision of such a document or statute conflicts with this Act, this Act prevails and that document or statute is accordingly amended to the extent which is necessary.

1978 c14 s6

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Labrador Inuit rights

      6.1 This Act and regulations made under this Act shall be read and applied in conjunction with the Labrador Inuit Land Claims Agreement Act and, where a provision of this Act or regulations made under this Act is inconsistent or conflicts with a provision, term or condition of the Labrador Inuit Land Claims Agreement Act , the provision, term or condition of the Labrador Inuit Land Claims Agreement Act shall have precedence over the provision of this Act or a regulation made under this Act.

2004 cL-3.1 s49

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Impost on mineral holdings

        7. (1) There is levied on all mineral holdings in the province an impost at the rate of

             (a)  $0.35 cents a hectare in 1978;

             (b)  $0.55 cents a hectare in 1979;

             (c)  $1.15 a hectare in 1980;

             (d)  $1.95 a hectare in 1981;

             (e)  $3 a hectare in 1982, 1983, 1984, 1985, 1986, 1987, 1988 and 1989;

             (f)  $6 a hectare in 1990;

             (g)  $7 a hectare in 1991;

             (h)  $8 a hectare in 1992;

              (i)  $9 a hectare in 1993;

              (j)  $10 a hectare in 1994;

             (k)  $11 a hectare in 1995;

              (l)  $12 a hectare in 1996; and

           (m)  $12.50 a hectare in each year following 1996.

             (2)  A person, not being a person referred to in section 36, who in a year

             (a)  has an interest in a mineral holding; or

             (b)  has a right to take minerals within a mineral holding,

is liable for the impost levied under this Act in that year upon that mineral holding or a part of that mineral holding, in respect of which he or she has not chosen to surrender his or her interest or right to the Crown and has not surrendered that interest or right, before December 31 in that year.

             (3)  A person who is liable to pay the impost levied under this Act in a year upon a mineral holding shall, unless the impost for the year has been paid by another under subsection (4), pay to the Crown in the prescribed manner and at the prescribed times the amount of the impost levied upon that mineral holding less amounts by which the impost may be reduced under this Act in respect of that year.

             (4)  Where 2 or more persons are liable in a year for the tax upon a mineral holding, each person is jointly and individually liable for the tax; but the person who pays the tax has a right of relief against the other persons in a manner that may be provided in an agreement between them or, in the absence of an agreement, in the same manner as if each of them were jointly liable for the tax in equal proportions.

1978 c14 s8; 1990 c9 s1

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Deduction from tax

        8. (1) The impost levied under this Act in a year upon a mineral holding may be reduced by an amount equal to the total of

             (a)  the amount of rentals or other sums in the nature of rentals paid to the Crown in respect of that mineral holding by a taxpayer in that year;

             (b)  the amount of approved expenditures by or on behalf of a taxpayer in that year for approved exploration work related to the development of a part of the mineral holding in accordance with the regulations; and

             (c)  the amount of approved expenditures by or on behalf of a taxpayer in that year for approved pre-production development related to the whole or a part of a mineral holding in accordance with the regulations.

             (2)  A reduction from the amount of an impost that is permitted under subsection (1) may be claimed by the taxpayer who pays the tax in a year in respect of a mineral holding to reduce that tax, notwithstanding that he or she did not make the payment or incur the expenditure giving rise to the deduction.

             (3)  An excess of approved expenditures for approved exploration work and pre-production development over the amount of the impost levied under this Act in a year for a mineral holding may be carried forward as approved expenditures and applied towards reduction of the impost levied under this Act for that mineral holding for the 5 years following that year or until that excess has been exhausted by that application, whichever event 1st occurs.

             (4)  In this section "approved expenditures", "approved exploration work" and "approved pre-production development" means expenditures, exploration work and pre-production development that may be approved by the minister for the purpose of this section subject to and in accordance with regulations made in respect to this section.

1978 c14 s9; 1987 c28 Sch C; 1989 c23 Sch B; 1990 c9 s2; 1995 c12 s6

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Mineral Act, 1976

        9. (1) An owner of a mineral holding may apply to the minister to have a part or all of the mineral holding converted to a ground staked licence or a map staked licence in accordance with section 9 of theMineral Act .

             (2)  The date of the conversion under this section shall be the date on which the mineral claims recorder accepts the application for a licence under section 21 of theMineral Act .

1990 c9 s3; 1995 c12 s7

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Assessor and staff

      10. (1) There shall be an assessor appointed by the minister who shall carry out the duties and exercise the powers of the assessor under this Act and the regulations.

             (2)  Officers, clerks and other employees that are necessary for the purposes of this Act shall be appointed in the manner authorized by law.

1978 c14 s10; 1995 c12 s8

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Returns by taxpayer

      11. (1) Within 3 months after the close of each calendar year, or another period that the minister may determine with respect to a taxpayer, every taxpayer shall, without notice of demand, complete and deliver to the assessor a return containing

             (a)  the name of the taxpayer;

             (b)  the address of the taxpayer or, where the taxpayer has no address or place of business in the province, the address of a trustee or agent within the province to which the assessment, notices and other documents required under this Act may be mailed or served;

             (c)  a description of all lands within the province in respect of which the taxpayer has an interest in a mineral holding showing with respect to each area the nature and extent of the mineral interest, the location of the mineral holding and a description of all instruments under which an interest comprised in the mineral holding is held by him or her;

             (d)  a statutory declaration by the taxpayer of all deductions claimed under section 8 in respect of each mineral holding, showing payments and expenditures actually made;

             (e)  the most recent annual audited financial statement of the taxpayer; and

             (f)  other facts and additional information that may be prescribed by regulation or that may be required by the assessor under subsection (3).

             (2)  The return required by this section shall be signed by the taxpayer or by his or her agent, trustee or representative; but, where the taxpayer is a corporation, or an unincorporated association of persons the return shall be signed by an officer or member of the corporation or association who has personal knowledge of the facts and disclosures made in the return.

             (3)  The assessor may by written notice require a person who has submitted a return to supply further details and more explicit particulars, or to produce documentary evidence to support facts and disclosures made in the return; and upon receipt of that notice, the person to whom it is directed shall, within 14 days after the date of mailing the notice, comply with the requirements contained in it.

             (4)  A person who acts as custodian of the records of a taxpayer shall, when required to do so by notice from the assessor, prepare and deliver to the assessor, within 30 days after the date of the mailing of the notice, information required in respect of that taxpayer.

1978 c14 s11; 1995 c12 s9

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Payment of tax

      12. A taxpayer shall, at the time of delivering the return required by section 11, estimate and pay to the minister the amount of tax estimated by him or her to be payable for the year in respect of the mineral holding for which the return is made.

1978 c14 s12

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Examination of returns

      13. The assessor shall, as soon as practicable after delivery of a return under section 11, but not later than a date which the minister may direct, examine the return.

1978 c14 s13

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Notice of assessment

      14. After examining a return as required under section 11, the assessor shall send to the taxpayer making the return, by hand delivery or by prepaid registered mail, a notice of assessment, which shall set out the amount of tax assessed by him or her on the mineral holding for the year in respect of which the return was made.

1978 c14 s14

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Interest

      15. Where a taxpayer does not pay tax in the time and manner required, interest shall be levied upon that tax at the rate and in the manner that is prescribed by the regulations and the regulations may provide for a minimum amount upon which interest shall be levied.

1992 c16 s21

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Confidentiality of information

      16. (1) Information contained in, or given to the assessor in relation to, a return required by this Act shall only be made available to persons authorized by the minister to receive that information; and the authorization shall be given only for the purposes of this Act or an Act of the province that provides for the administration of mines or minerals or that imposes a tax in respect of mines or minerals.

             (2)  Subsection (1) does not affect the operation of

             (a)  other Acts that provide for the collection of information for statistical purposes; or

             (b)  an agreement of this province with the Government of Canada or with another province or with a statistical or other agency of the Government of Canada or another province.

1978 c14 s16

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Powers of assessor

      17. For the purposes of determining the liability of a taxpayer under this Act or examining and verifying returns made under this Act or calculating the amount of tax payable under this Act by a taxpayer, or obtaining information on a matter relevant to the administration of this Act, the assessor, or other officer who may be authorized by the assessor

             (a)  may at reasonable times enter upon property, whether or not it is in the occupation of a taxpayer;

             (b)  may examine persons under oath or affirmation at times and places designated by the assessor;

             (c)  shall be allowed access to documents, records, accounts, books and vouchers that are relevant to the administration of this Act and may take extracts or make copies from them; and

             (d)  may, in the performance of his or her duties under this Act, exercise all the powers that are or may be conferred upon a commissioner under the Public Inquiries Act.

1978 c14 s17

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Refunds

      18. (1) Where a taxpayer pays to the minister an amount which exceeds the amount of tax required to be paid, the minister may refund to the taxpayer the amount of the overpayment, together with interest, at the rate and in the manner that is prescribed by regulations.

             (2)  Notwithstanding subsection (1), where a taxpayer owes money to the Crown under this or another Act, the minister shall deduct the amount owed from the refund and shall inform the taxpayer of the set-off.

             (3)  Notwithstanding subsection (1), the minister shall not make a payment under this section unless the overpayment is disclosed to or by the minister within 3 years from the date on which that overpayment was made.

             (4)  Notwithstanding subsection (1), refund and interest payments under this section may be restricted or denied in the manner that is prescribed by regulations.

             (5)  Money paid under this section shall be paid out of the Consolidated Revenue Fund and shall be accounted for as a reduction of revenues under this Act.

1992 c16 s22

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Continuation of liability

      19. (1) Notwithstanding that an assessment has been made under this Act by the assessor or that no assessment has been made by him or her under this Act, a taxpayer continues to be liable for an amount of tax payable under this Act and to be liable to be assessed for it.

             (2)  The assessor may assess a taxpayer

             (a)  at any time, if the taxpayer has made a misrepresentation or committed a fraud in making a return or supplying information under this Act; and

             (b)  in other cases, within 6 months from the date of the original assessment,

and the assessor may make additional assessments upon a taxpayer for interest, costs and penalties arising under this Act.

1978 c14 s19

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Assessment directed by minister

      20. (1) Where a taxpayer fails or refuses to make a return as required by this Act, or no return is made for a mineral holding in respect of which a tax is payable under this Act, the minister may direct the assessor to make an assessment of the tax payable by the taxpayer, or in respect of that mineral holding.

             (2)  An assessment under subsection (1) is final and conclusive against all persons and the provisions of this Act respecting appeals against assessment do not apply to an assessment so made.

             (3)  Where the name or address of a taxpayer remains unknown to the minister after reasonable inquiry, notice of an assessment made under subsection (1) shall be published in the Gazette and in a newspaper circulating within the district where the mineral holding is situated.

             (4)  The publication of a notice of assessment under subsection (3) shall describe the mineral holding and shall be considered to be full and proper service of the notice of assessment upon all persons for the purposes of this Act.

1978 c14 s20

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Defect in assessment

      21. An assessment shall not be varied or disallowed because of an irregularity, informality, omission or error on the part of the assessor or a person in the observation of a directory provision up to the mailing, delivering or publishing of the notice of assessment.

1978 c14 s21

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Recovery by action

      22. The minister may recover the amount of a tax due by a taxpayer under this Act by action in a court as a debt due to the Crown and the court may award costs in the action for or against the Crown.

1978 c14 s22

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Tax certificate and effect

      23. (1) Where there is a failure to pay a tax, or a part of a tax, that is due under this Act, the minister may issue a certificate stating the amount of the tax due and remaining unpaid, and, if known to the minister, the persons by whom it is payable.

             (2)  The minister may file a certificate issued under subsection (1) with the Trial Division and, when filed, the certificate is of the same effect and all proceedings, including appeal, may be taken on it, as if it were a judgment for the recovery of a debt of the amount specified in the certificate against the persons named in it.

             (3)  The minister may recover all reasonable costs and charges attendant upon the filing of a certificate under subsection (2) in the same manner as if the costs and charges were the amount stated in the certificate.

1978 c14 s23; 2013 c16 s25

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Demand on 3rd party and effect

      24. (1) The minister, by letter delivered personally or sent by registered mail to a person who is indebted, or is about to become indebted, to a taxpayer who is liable to pay a tax under this Act, may demand that that person pay to the minister on account of that taxpayer's liability under this Act the whole or a part of the money payable by that person to the taxpayer.

             (2)  The receipt of the minister for money paid under subsection (1) constitutes a sufficient discharge of the liability of the person indebted to the taxpayer to the extent of the amount stated in the receipt.

1978 c14 s24

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Liability of 3rd party

      25. A person who, after he or she receives a demand from the minister under section 24, discharges the liabilities to the taxpayer referred to in that section, is personally liable to the minister to the extent of the amount of the liability so discharged as between him or her and the taxpayer or to the amount of the liability of the taxpayer for taxes under this Act, whichever is the lesser.

1978 c14 s25

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Recovery powers and tax liability

      26. (1) The powers conferred by this Act for the recovery of the tax by action in court, by filing a certificate, or by demand under section 24, may be exercised alone, together or one after the other.

             (2)  The liability of the taxpayer for the payment of the tax is not affected by the fact that a fine or penalty has been imposed, paid or incurred by a taxpayer under this Act.

             (3)  The liability of the taxpayer for payment of accrued tax stops upon forfeiture of the mineral holding that is subject to the tax under section 33.

1988 c22 s1

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Lien on estate of taxpayer

      27. (1) The taxes payable under this Act constitute a lien in favour of the Crown upon the entire estate of the taxpayer, and, following execution and levy of a judgment obtained by action or by the filing of a certificate, the lien has priority over all other claims, liens, charges, privileges or encumbrances of a person, except those that have, before the date of execution and levy of the lien, been registered under an Act of the province that provides for their registration.

             (2)  The lien created by this subsection and its priority are not lost or impaired by a neglect, omission or error of the minister, or an agent or officer of the Crown, or by the tender or acceptance of a partial payment of the taxes payable under this Act.

1978 c14 s27

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Appeal of assessment

      28. (1) After the mailing or delivery of a notice of assessment in respect of a mineral holding, a taxpayer who objects to the amount of the assessment or considers that no tax is payable, may personally or by an agent, appeal to the board within 3 months after the date of mailing or delivery of that notice of assessment.

             (2)  A taxpayer who appeals under subsection (1) shall file a notice of appeal, setting out the grounds of the appeal and the facts upon which it is based, with the chairperson of the board, and shall serve upon the minister a copy of the notice of appeal.

             (3)  The board shall hear the appeal with all its members in attendance; and the board shall decide the matter of the appeal, record its decision in writing, disclosing in that record whether the decision is unanimous or by majority, and transmit copies of the decision to the taxpayer who appealed and the minister.

             (4)  The minister shall produce before the board on the hearing of the appeal, and to the Trial Division if a reference is made under section 29, all papers and documents that are in the possession of the Crown and that might effect the outcome of the appeal.

             (5)  The board may award costs in an appeal under this section for or against the Crown and fix the amount of the costs.

             (6)  For the purposes of this Act the board has all the powers that are or may be conferred upon a commissioner under the Public Inquiries Act.

1978 c14 s28

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Reference to Trial Division

      29. The board may, before deciding the matter of an appeal under section 28, refer a question of law raised at the hearing of the appeal for the opinion of the Trial Division; and the Rules of Court made under the Judicature Act relating to a special case apply with the modification that the circumstances require.

1978 c14 s29

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Appeal to Trial Division

      30. An appeal lies to the Trial Division from a decision made by the board under section 28 upon a point of law raised upon the hearing of the appeal before the board, and the practice and procedure under the Judicature Act and the Rules of Court relating to appeals apply to an appeal under this section.

1978 c14 s30

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Effect of appeal

      31. The giving of a notice of appeal by a person or a delay in the hearing of the appeal does not

             (a)  affect

                      (i)  the due date of a tax or part of a tax under this Act that is the subject matter of an appeal, or

                     (ii)  liability for payment of the tax provided by this Act; or

             (b)  delay the collection of that tax,

but where the tax is set aside or reduced on appeal, the minister shall refund to the person who paid it the amount of the tax or excess of tax paid by him or her and of an additional interest or penalty imposed and paid on the tax.

1978 c14 s31

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Notice of forfeiture in default

      32. (1) Where in respect of a mineral holding the tax or a part of the tax on the mineral holding remains unpaid on April 1 in the year following the year in which the tax became due, the minister may, as soon as possible after that date,

             (a)  send by registered mail to taxpayers known to him or her and to other persons who, to the knowledge of the minister, appear to have an interest in the mineral holding that is subject to the tax; or

             (b)  where no taxpayer or person having an interest in the mineral holding that is subject to the tax is known to him or her, publish in the Gazette and in a newspaper circulating in the area in which the mineral holding is situated

a notice that the tax, or part of the tax is unpaid, in this Act referred to as a "notice of forfeiture".

             (2)  A notice of forfeiture shall state that unless the unpaid tax is paid on or before the date specified in the notice, being a date not less than 3 months nor more than 6 months after the date of the mailing of the notice or the date of publication of the notice, all estates, titles, rights and interests of taxpayers and all other persons in minerals under the mineral holding in respect of which the tax, or part of the tax, is unpaid will be forfeited and revest in the Crown.

             (3)  A notice of forfeiture shall, in addition to the matters specified in subsection (1), contain a description of the mineral holding in respect of which the tax, or part of the tax, is unpaid and a statement of the amount of the tax remaining unpaid.

1978 c14 s32

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Forfeiture of mineral holding

      33. Where the tax, or part of the tax, in respect of which a notice of forfeiture is sent or published, remains unpaid on the date specified in that notice, all estates, titles, rights and interests of taxpayers in minerals under the mineral holding that is subject to the tax, are as of that date forfeited and revest in the Crown; and the mineral holding and all interest and rights of taxpayers in it and persons claiming under taxpayers are at that time extinguished absolutely.

1978 c14 s33

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No compensation

      34. Compensation is not payable to a person for a forfeiture under section 33 of his or her estate, title, right or interest in or in respect of a mineral under a mineral holding or for the extinguishing of a claim under a taxpayer in respect of a mineral holding.

1978 c14 s34

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Registration of notice of forfeiture

      35. (1) A copy of a notice of forfeiture in respect of which there is attached an affidavit or a certificate on oath or affirmation by a person having knowledge that the notice of forfeiture was sent or published as required under section 32 and that the amount stated in the notice of forfeiture, or a part of it remains unpaid, shall be considered to be included among the deeds and other documents to which reference is made in section 7 of the Registration of Deeds Act; and the copy of the notice of forfeiture with the affidavit or attached certificate shall, notwithstanding anything in that Act to the contrary, be registered in accordance with that Act without proof for registration and without payment of fees.

             (2)  A copy of the notice of forfeiture with the affidavit or attached certificate as referred to in subsection (1) shall be presented for registration under theMineral Act, to the recorder under that Act and accepted by him or her without fee and for the purposes of that Act the notice of forfeiture shall be considered a transfer presented for registration and registered.

             (3)  TheRegistration of Deeds Act applies with the necessary changes to the copy of the notice of forfeiture referred to in subsection (1) as if the Crown were a purchaser of the mineral holding specified in the notice of forfeiture for valuable consideration from all persons who had an estate, title, right or interest in or in respect of a mineral under the mineral holding.

1978 c14 s35

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Third party right to pay tax

      36. A person who

             (a)  is a mortgagee in respect of the whole or a part of a mineral holding or of land, the ownership of which creates a mineral holding;

             (b)  is the holder of a registered mechanics' lien in respect of the whole or a part of a mineral holding or in respect of land, the ownership of which creates a mineral holding;

             (c)  has a right to obtain an interest in a mineral holding; or

             (d)  is a mortgagee, execution creditor or mechanics' lien holder in respect of all or a part of the estate of a taxpayer,

may pay the tax or a part of the tax in respect of the mineral holding or land described in paragraph (a), (b) or (c) or the mineral holding of the taxpayer described in paragraph (d).

1978 c14 s36

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Effect of 3rd party payment

      37. (1) A mortgagee described in section 36 who pays a tax or part of a tax under that section may add the amount of tax paid to the amount secured by the mortgage; and the amount so paid bears interest at the mortgage rate from the date of payment and is otherwise subject to all the terms and conditions of the mortgage.

             (2)  A holder of a registered mechanics' lien described in section 36 who pays a tax or part of a tax under that section, may file with the Registrar of Deeds the receipt for the amount paid and the registrar shall then note upon the claim of the lien filed the date of payment and the amount paid; and the amount of the lien holder's claim shall be increased by that amount and the rights of the lien holder and of all other persons are the same as they would have been had the amount of the addition been due for work or services done or materials placed or provided.

             (3)  An execution creditor described in section 36 who pays a tax or part of a tax under that section may file with the sheriff the receipt for the amount paid by him or her and the sheriff shall add that amount to the sum remaining unpaid under the execution; and the amount so added bears interest at the prescribed rate from the date of payment and the sheriff in his or her return to the writ shall refer to the amount and to the manner of its addition.

             (4)  A person who has a right to obtain an interest in a mineral holding described in section 36 and who pays a tax or part of a tax under that section has a right of relief against a person liable for payment of the tax, subject to an agreement between the person paying the tax and the person liable for the tax.

1978 c14 s37

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Payments to CRF

      38. All taxes, interest, costs, penalties and fines paid or recovered under this Act form part of the Consolidated Revenue Fund.

1978 c14 s38

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Delegation by minister

      39. The minister may authorize the Deputy Minister of Natural Resources or an Assistant Deputy Minister of Natural Resources to perform and exercise those of his or her duties and powers under this Act that may, in the opinion of the minister, be conveniently performed or exercised by those offices; and the performance or exercise of those duties and powers by those officers is of the same effect as if they were performed or exercised by the minister.

1978 c14 s39; 1995 c12 s10

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Special offences and punishment

      40. (1) A person who wilfully misleads, interferes with or impedes the assessor or other officer designated by the assessor in carrying out his or her duties under this Act or who fails to provide every facility and assistance to the assessor or that other officer, is guilty of an offence.

             (2)  A person is guilty of an offence who

             (a)  fails to submit a return containing the particulars required under section 11 or within the time required by that section;

             (b)  fails to comply with the requirements contained in a notice given under section 11; or

             (c)  knowingly provides false or misleading information either on the return, or to the assessor following a notice given under section 11.

             (3)  A person who is guilty of an offence under this section is liable on summary conviction to a fine not exceeding $2,000 and in default of payment of a fine to imprisonment for a term not exceeding 6 months or to both a fine and imprisonment.

1978 c14 s40

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General offences and punishment

      41. A person who contravenes a provision of this Act for which no punishment is provided elsewhere under this Act or of a regulation made under this Act is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 and in default of payment of a fine to imprisonment for a term not exceeding 6 months, or to both a fine and imprisonment.

1978 c14 s41

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Corporate officer liability

      42. Where a corporation is guilty of an offence under this Act, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence.

1978 c14 s42

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Limitation period

      43. Information in respect of an offence under this Act may be laid within, but not after, 6 years from the date of the offence.

1978 c14 s43

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Contents of information

      44. An information or complaint for an offence under this Act may be for 1 or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution for an offence under this Act is objectionable or insufficient because of the fact that it relates to 2 or more offences.

1978 c14 s44

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Criminal Code not applicable

      45. Sections 736 and 737 of the Criminal Code shall not be applied in disposing of an information or complaint made, or in imposing punishment for an offence, under this Act.

1978 c14 s45; 1979 c35 Sch B

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Regulations

      46. The Lieutenant-Governor in Council may make regulations

             (a)  fixing the duties of the assessor and other officers and persons appointed or designated to implement a function under this Act;

             (b)  governing the form of returns to be made under this Act and prescribing facts and information to be contained in returns required to be delivered to the assessor under this Act;

             (c)  respecting expenditures, exploration work and pre-production development that may be approved by the minister under subsection 8(4) and any criteria or formula to be used by that minister for determining approval of expenditures, exploratory work or pre-production development for the purposes of this Act;

             (d)  exempting generally a class of mineral holdings from the impost levied by this Act;

             (e)  prescribing penalties or other amounts under this Act that may be required by this Act;

          (e.1)  prescribing the circumstances under which refunds and interest may be granted or denied and setting restrictions on the granting or denying of refunds and interest;

          (e.2)  [Rep. by 1995 c12 s11]

             (f)  prescribing the manner and time in which the impost levied under section 7 is to be paid to the Crown; and

             (g)  generally, to give effect to the purpose of this Act.

1978 c14 s46; 1992 c16 s23; 1995 c12 s11

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Regulations

      47. The minister may make regulations prescribing rates and methods of calculating interest, the forms, documents, records, times and the manner of paying refunds, interest and making other payments.

1995 c12 s12