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Mineral Tax Act, R.S.B.C. 1996, c. 291

The Act provides for the assessment and collection of taxes on mining operations in the province. Section 31 creates a lien and charge for unpaid taxes effective on, in the case of a quarry operator, the last day of the calendar year in relation to which the tax is imposed, or, in the case of any other operator, the last day of the fiscal year of the mine for which the tax is imposed.

  • Nature of Interest: Lien and charge in favour of the government on the entire assets of the mine operator or the mine operator’s estate.
  • Effect of Interest: Lien and charge has priority over other claims except claims secured by liens, charges, or encumbrances registered before the effective date.
  • Procedure for Enforcement: The commissioner may file a certificate in the Supreme Court stating the amount of tax unpaid and interest or penalties.
  • Effect of Filing: Certificate, once filed, has the same effect as a judgment of the court for the 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.