Mineral Land Tax Act, Sections 10, 11, And 13

The Act provides for the assessment and collection of taxes on Crown-granted mineral lands. Where taxes are delinquent, the administrator may issue a certificate stating the amount unpaid including interest.

• Nature of Interest: Taxes assessed and levied constitute a lien and charge in favour of the government on all minerals and mineral land owned by the owner who is liable to pay the tax.
• Effect of Interest: Lien and charge has priority over other claims except those secured by registered liens, charges, or encumbrances on minerals or mineral land.
• Procedure for Enforcement: Certificate may be filed in the Supreme Court.
• Effect of Filing: Certificate, once filed, has the same effect as judgment of the court for recovery of debt.
• Electronic Submissions: The Minister of Finance submits a Crown lien application, which includes the certificate, pursuant to director’s directions issued pursuant to s. 168.22(3) of the Land Title Act.
• Procedure for Enforcement: Where taxes remain unpaid, a certificate of forfeiture may be filed in the land title office.
• Effect of Forfeiture: Land vests in the government free and clear of all encumbrances.

Regulations

See Surrender of Interests in Mineral Land Regulations, B.C. Reg. 826/74 as amended by B.C. Reg. 47/94.

• 1 Mineral land which is not situated within a production area may be surrendered at any time by the owner thereof pursuant to these regulations.
• 2 With the approval of the administrator, designated mineral land situated within a production area may be surrendered by the owner thereof pursuant to these regulations.
• 3 (1) Any surrender made pursuant to these regulations may be effected by a quit claim deed or other instrument sufficient to vest title to the interest being surrendered in the Crown in right of the Province free and clear of all encumbrances.
• (2) Notwithstanding subsection (1), where an owner of mineral land wishes to surrender mineral land which is not free and clear of all encumbrances, he may apply to the administrator for his approval to the surrender and the administrator, if he deems the surrender appropriate, may approve the form of the quit claim deed or other instrument produced.
• 4 An owner, after obtaining approval of the administrator where required, shall register his quit claim deed or other instrument evidencing the surrender in the appropriate land title office, and shall forward to the administrator a copy of the instrument duly numbered by the registrar.
• 5 Notwithstanding anything contained in these regulations, where mineral land is held by more than one owner, in the absence of the consent of the administrator, all owners must surrender their interest in the mineral land.
• 6 No fee in respect of a surrender shall be payable under the Land Title Act.

Practice

Surrender of Interest in Mineral Land

An applicant applies to register a surrender of interest in mineral land in Form C. On receipt of a surrender, the registrar:

1. checks the instrument as to grantor and description;
2. indicates in the endorsement if the instrument deals with only some of the minerals registered in the name of the grantor; and
3. deals with a surrender as an assignment.

Notice to Director, Mineral Revenue, of Changes in Titles to Mineral Interests

The registrar advises the Director, Mineral Revenue, as to changes in title relating to Crown-granted mineral claims and as to transfers of mineral interests that are registered separately. The practice applies whether mineral lands are within a municipality or an unorganized territory.

The registrar forwards to the Director, Mineral Revenue, photocopies of all transfers of mineral interests whether they are mineral claims, reservations of minerals, or other forms of undersurface rights.