1992 Legislative Session: 1st Session, 35th Parliament
The following electronic version is for informational purposes only.
The printed version remains the official version.
MINISTER OF ENERGY, MINES AND
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 1 of the Mineral Land Tax Act, R.S.B.C. 1979, c. 260, is amended
(a) by repealing the definition of "board",
(b) in the definition of "designated mineral" by striking out "Lieutenant Governor in Council;" and substituting "administrator;",
(c) in the definition of "production area" by striking out "Lieutenant Governor in Council under section 2 to be a production area; and" and substituting "administrator under section 2 to be a production area;" , and
(d) by repealing the definition of "production tract".
2 Section 2 is amended by striking out "Lieutenant Governor in Council" wherever it appears and substituting "administrator".
3 Section 3 is repealed.
4 Section 4 is amended
(a) by repealing subsection (1) and substituting the following:
(1) Every owner of mineral land must pay to the minister, not later than July 2 in every year, a tax at a rate of
(a) $1.25 per ha if the owner's total mineral land comprises 20 235 ha or less,
(b) $1.98 per ha if the owner's total mineral land comprises more than 20 235 ha but not more than 40 470 ha,
(c) $2.70 per ha if the owner's total mineral land comprises more than 40 470 ha but not more than 101 171 ha,
(d) $3.46 per ha if the owner's total mineral land comprises more than 101 171 ha but not more than 202 343 ha,
(e) $4.20 per ha if the owner's total mineral land comprises more than 202 343 ha but not more than 404 686 ha, and
(f) $4.94 per ha if the owner's total mineral land comprises more than 404 686 ha. , and
(b) in subsections (1.1) (d) and (2.1) (b) by striking out "or production tract".
5 Section 5 is amended
(a) by repealing subsection (1) and substituting the following:
(1) Every owner of a production area must pay to the minister, not later than July 2 in every year, a tax at the rate of $4.94 per ha for each hectare of the owner's production area. , and
(b) by repealing subsections (2), (4) and (5).
6 Section 6 is amended
(a) in subsection (3) by striking out "and production tracts", and
(b) by repealing subsection (4) and substituting the following:
(4) The administrator must, not later than May 1 in every year, mail to every owner who is shown on the mineral land tax assessment roll a notice of mineral land tax assessment containing the information which is in the mineral land tax assessment roll regarding the parcel being taxed.
7 Section 8 (2) is amended by striking out "or the board".
8 Sections 9 (4), 16, 19, 21 to 25 and 29 (1) (c), (2) and (3) are repealed.
9 Section 17 is amended by striking out "or 16,".
10 Section 1 (1) of the Mineral Tax Act, S.B.C. 1989, c. 55, is amended by adding the following definition:
"board" means the Mineral Tax Review Board continued under section 23; .
11 Section 23 is repealed and the following substituted:
23 (1) The Mineral Tax Review Board previously established under the Mineral Land Tax Act is continued and shall consist of not more than 5 members appointed by the Lieutenant Governor in Council.
(2) The Lieutenant Governor in Council shall designate a member appointed under subsection (1) as chair.
(3) Subject to the fixing of a quorum, no vacancy in the membership of the board shall impair the right of the remaining board members to act.
(4) The Lieutenant Governor in Council may
(a) fix 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.
23.1 (1) The board may, notwithstanding the Public Service Act, 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.
23.2 (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 shall, immediately after he or she concludes the appeal, hearing or proceeding, give the board a written report.
(5) The board shall, immediately after receiving a report under subsection (4), consider the report, make a decision and serve it, together with its reasons and findings, by registered mail on every party affected by the decision.
23.3 (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 it to the board by mailing the notice by registered mail addressed to the Commissioner of Mineral Tax, Ministry of Energy, Mines and Petroleum Resources, Victoria, British Columbia, V8V 1X4.
(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 shall confirm or amend, on terms and conditions it considers appropriate, an assessment made under this Act, and may make an order it considers appropriate as to costs.
12 Section 24 is repealed and the following substituted:
24 (1) The board, the commissioner or an operator may, at any stage of an appeal under section 23.3, 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) 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.
13 Section 26 is repealed and the following substituted:
26 (1) If an appeal is made under section 23.3 or 24, neither the giving of a notice of appeal nor any delay in the hearing of the appeal shall in any way affect the due date, interest or any liability for payment in respect of any mineral tax that is the subject matter of the appeal, or in any way delay the collection of the mineral tax.
(2) If the mineral tax is set aside or reduced on appeal, the minister shall refund
(a) the amount of the excess mineral tax paid, and
(b) any additional interest or penalties imposed and paid on any mineral tax excess.
14 Section 35 (1) is amended by adding "or the board" after "A person authorized by the minister".
15 Section 41 (2) is amended by striking out "and" at the end of paragraph (e), by adding ", and" at the end of paragraph (f) and by adding the following paragraph:
(g) prescribing the practice and procedure to be followed in appeals to and hearings before the board.
16 Section 1 of the Petroleum and Natural Gas Act, R.S.B.C. 1979, c. 323, is amended by adding the following definition:
"freehold land" means land, including land comprising a right of way, station ground, yard or terminal of a railway but not including Crown land, in respect of which
(a) petroleum or natural gas is, or may be, situated, or
(b) a person has the right to work, win or carry away petroleum or natural gas; .
17 The following Part is added:
FREEHOLD PRODUCTION TAX
93.2 (1) Every owner of freehold land shall pay to the Crown in right of the Province a freehold production tax calculated as a prescribed percentage of the value of the petroleum and natural gas produced and disposed of from freehold land.
(2) For the purpose of subsection (1), the Lieutenant Governor in Council may make regulations prescribing a percentage, which percentage shall not exceed 30%, and may prescribe a different percentage for different classes of petroleum or natural gas.
93.3 The provisions of sections 91, 92, 92.1, 92.2 and Schedule 2 respecting royalities apply, in the same manner and to the same extent, to the freehold production tax under this Part.
18 (1) Section 4 shall be deemed to have come into force on January 1, 1992 and is retroactive to the extent necessary to give it effect for all purposes for the 1992 taxation year.
(2) Sections 1 to 3 and 5 to 17 come into force by regulation of the Lieutenant Governor in Council.
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