Mineral Rights Tax Regulations



(under section 5)


(1st July, 1973)










   1.   Citation


   2.   Interpretation




Returns and Information


   3.   Tax returns: general


   4.   Extension of time


   5.   Returns deemed to be furnished with due authority and in full knowledge of contents


   6.   Method of furnishing returns


   7.   Tax returns: where no return furnished


   8.   Powers of obtaining information


   9.   Powers of entry, inspection and removal of documents




Assessment of Tax


   10.   Commissioner to make assessment


   11.   Additional assessment


   12.   Reduced assessment


   13.   Time limit for assessment


   14.   Notice of assessment


   15.   Record of assessments




Objections and Appeals


   16.   Objection to assessment


   17.   Decision by Commissioner on objection


   18.   Appeal from decision by Commissioner


   19.   Hearing by High Court


   20.   Right of further appeal


   21.   Payment of tax not suspended by objection or appeal




Payment and Recovery of Tax


   22.   When tax is payable


   23.   Extensions of time or payment by instalments


   24.   Interest on unpaid tax


   25.   Recovery of tax: general


   26.   Procedure for recovery of tax by court action


   27.   Recovery of tax from representative taxpayers


   28.   Right of representative taxpayer to indemnity


   29.   Personal liability of representative taxpayer


   30.   Recovery of tax from person holding money for another person


   31.   Remission of tax






   32.   Civil penalties: general



   33.   Penalties: failure to furnish tax return


   34.   Penalties: failure to furnish correct tax return


   35.   Sanction for prosecution


   36.   Offences: failure to comply with requirements of the Act


   37.   Offences: intent to evade liability to tax


   38.   Aiding and abetting an offence


   39.   Mitigation of penalties and compounding of offences






   40.   Forms of notices and returns


   41.   Service of notices or documents


   42.   Free postage



S.I. 79, 1973.

(regs 1-2)


1.   Citation

   These Regulations may be cited as the Mineral Rights Tax Regulations.


2.   Interpretation

   In these Regulations, unless the context otherwise requires-

   "assessment", in relation to any person, means a determination by the Commissioner of the value of the mineral rights, whether calculated at the area rate or the ad valorem rate, upon which tax is chargeable and includes an additional assessment or a reduced assessment;

   "precedent partner or agent", in relation to a partnership, means the person notified to the Commissioner as the precedent partner of that partnership or appointed as agent of that partnership under the Income Tax Act;

   "public officer", in relation to a company, means the person appointed as public officer of that company under the Income Tax Act;

   "representative taxpayer", in relation to a person, has the same meaning as in the Income Tax Act, but also includes, in relation to a partnership, the precedent partner or agent of that partnership.

Returns and Information
(regs 3-9)


3.   Tax returns: general

   (1) Every person liable to furnish a tax return in respect of any tax year, either personally or in a representative capacity, shall furnish such return in the prescribed form within two months of the end of that tax year, and such form shall be signed by him or by an agent authorized to sign on his behalf.

   (2) The Commissioner shall give general notice in the Gazette and in such other manner and at such other places as he deems fit of the obligations imposed by this regulation, but failure to give any such notice shall in no way relieve any person liable to furnish a tax return from his obligation to comply with subregulation (1).

   (3) Tax return forms may be obtained from the Commissioner and it shall be the duty of all persons liable to furnish a tax return to obtain such forms.

   (4) Notwithstanding subregulation (3) the Commissioner may, if he deems it so advisable, cause forms to be delivered by hand or post to any person.


4.   Extension of time

   Where under the Act any return is required to be furnished by any person within a specified number of days, the Commissioner may, by notice in writing served on such person, extend the period in which such return is to be furnished.


5.   Returns deemed to be furnished with due authority and in full knowledge of contents

   Every return, statement or form purporting to be furnished under the Act by or on behalf of any person shall for all purposes of the Act be deemed to have been furnished by that person or with his authority, as the case may be, unless the contrary is proved; and any person signing such return, statement or form shall be deemed to be cognizant of all matters contained therein.


6.   Method of furnishing returns

   Any return required to be furnished under the Act shall be delivered by hand or post to the address specified in the prescribed form.


7.   Tax returns: where no return furnished

   (1) Where it appears to the Commissioner that any person is or may be liable to furnish a tax return for any tax year and has not done so, he may, by notice in writing, require such person to furnish a tax return within such time as may be specified in the notice, not being less than seven days from the date of service of such notice.

   (2) Nothing in this regulation shall be construed as extending the time limits provided by regulation 3 for the furnishing of any tax return.

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