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RSNL1990

CHAPTER F-23

FORESTRY ACT

Amended:

1991 c43 s9; 1992 c16 ss5, 6 & 7; 1992 c39 s5; 1993 c42;

1996 cR-10.1 s32; 1997 c13 s24; 1999 c30; 2001 c28; 2001 cN-3.1 s2; 2002 c10; 2004 cL-3.1 s36; 2005 c40; 2006 c17; 2008 c11; 2008 c56;

2008 cE-9.1 s26; 2013 c13 s5; 2013 c16 s25; 2018 c29;2019 c6 s1; 2019 c8 s11; 2019 c23; 2020 c16; 2022 c17; 2026 c11

CHAPTER F-23

AN ACT TO REVISE THE LAW RESPECTING THE MANAGEMENT, HARVESTING AND

PROTECTION OF THE FORESTS OF THE

PROVINCE

Analysis

Short title

Definitions

Duty of minister

3.1

Labrador Inuit rights

PART I

FOREST SERVICE

Forest service

Chief forester

Timber resource analysis

PART II

FOREST MANAGEMENT

Forest management district

Management principles

Annual allowable cut

Rep. by 2005 c40 s7

Rep. by 2005 c40 s7

Exchange of cutting rights

Rights unaffected

13.1

Rep. by 2013 c13 s5

Right to cut Crown timber

14.1

Agricultural Crown land leases

Crown timber licence

Lands to be described

Forest management agreement

Terms of an agreement

Assignment, etc. of licence, etc.

Rectification of default

Timber excluded from agreement

Timber sale agreement

Public tender

Notice of sale

Terms of agreement

Preparation for sale

Cutting permit

27.1

Cutting permits validated

Provisions of permit

Royalty payable

Unpaid royalties

Lien on timber

Seizure of timber

Garnishment

Acquisition of timber prohibited

Regulations re: royalties

Timber harvesting standards

Export of timber

Regulations

PART III

FOREST MANAGEMENT TAXATION

Definitions

Application for certificate

Provisions not applicable

Contents of application

Order re: managed land

Consolidation order

Consolidation order

Certificate of managed land

Annual report

Appeal to board

Assessor

Annual return

Secrecy

Annual assessment roll

Supplementary roll

Persons having mutual rights

Certificate of assessor

Assessment notice

Error in form

Appeal board

Appeal to board

Appeal to Supreme Court

Ministers to give effect to orders

When tax due unaffected by appeal

Liability for tax

63.1

Annual tax rate

63.2

Fair market value

63.3

Publication in Gazette

Assessment directed by minister

Recovery of taxes by action

Issue of tax certificate

Demand on 3rd party

Power to recover taxes

Taxes a lien on trees

Forfeiture of trees

Right to harvest trees

Payment of tax by creditor

Interest and penalty

Disposition of taxes

74.1

Refunds

Offences

Regulations

Prevalence of this Part

PART IV

LICENSING OF MILLS

Definitions

Licence

Limitation on licence

Cancellation or suspension of licence

Removal of mill

Annual returns, etc.

Recovery of fees

Offence

Regulations

Penalty

PART V

FOREST PROTECTION

Measures to protect forests

Status of independent contractors

Use of pesticide

Injunction

Application of Division

Forest travel

Forest travel permit

Person to show permit

Offence

Fire season

Permit to burn

Fire proclamation

Where forest fire occurs

Prohibitions and required safety measures

Woods operation

Where fire hazard exists

Burning debris

Operating permit

Provincial emergency

Costs of fighting fire

Reward

108.1

Seizure permitted

Regulations

109.1

Lieutenant-Governor in Council Regulations

Offence

Priority of this Division

PART VI

FOREST ROADS

Rep. by 2005 c40 s16

Construction or abandonment to be approved

Minister may close road

Use of road prohibited

Maintenance and rehabilitation required

Crown not liable

Rep. by 1996 cR-10.1 s32

PART VII

TIMBER SCALING

Definitions

119.1

Chief scaler

Timber to be scaled

Right of entry

Units of measurement

Rep. by 2022 c17 s27

Duties of chief scaler

Examination

Training period

Certificate

Classes of certificates

Renewal of certificate

Ineligibility for certificate

Oath

Duties of timber scalers

Monthly return

Temporary permit

Scaler's statement

Referral of disputes

Appeal to chief scaler

Revocation of certificate

Obstructing scaler

Offence

Regulations

PART VIII

GENERAL

Entry on to private land

Officer may seize timber, etc.

Cost of extinguishing fire

Civil action not precluded

Trespass or nuisance

Cutting trees near a highway

147.1

Fees and forms

PART IX

OFFENCES AND PENALTIES

Removal of sign

Power of peace officer

149.1

Search warrants

Obstructing official

Forestry official may request permit or licence be provided

Refusal to give name, etc.

Offence and penalty

Rep. by 1996 cR-10.1 s32

Regulations re offences

Possession of timber

Short title

This Act may be cited as the Forestry Act.

1990 c58 s1

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Definitions

In this Act

(a)

"annual operating plan" means a document covering a period of one year which sets out in detail the timber harvesting areas, silviculture treatment areas and forest access roads to be constructed within a parcel to which the plan applies and containing the information that may be required by regulation;

(b)

"Crown lands" means

(

i) all lands within the province, except

(

A) lands that may be in the use or occupation of a department of the government of the province or of an officer or servant of the department as a servant,

(

B) those lands that may, before the enactment of this Act, have been lawfully set apart or appropriated for a public purpose, and

(

C) lands lawfully alienated from the Crown,

(ii)

lands considered to be Crown lands under

section 55 of the Lands Act ,

and

(iii)

lands declared to be abandoned lands under the Lands Act;

(c)

"Crown timber" means timber located on Crown or public land and includes timber in respect of which the Crown may demand and receive a royalty;

(d)

"cutting permit" means a permit issued under the authority of the minister to cut or uproot and remove timber from Crown lands or public lands;

(e)

"department" means the department presided over by the minister;

(f)

"5 year operating plan" means a document covering a 5 year period that sets out information respecting forestry activities within operating areas located within a parcel of land to which the plan applies and which provides for sustained yield forest management of the parcel that is consistent with the sustainable forest management strategy of the province and the principle of sustainable development and containing other information that may be required by regulation;

(f.01)

"flammable vegetation" means living or dead plant material that may

(

i) easily ignite,

(ii)

sustain combustion , and

(iii)

enable the spread of fire;

(f.1)

"forest access road" means a road that provides access to a proposed or actual area designated for forestry activities in a 5 year

operating plan but is not a highway;

(f.2)

"forestry activities" include but are not limited to forest access road construction, maintenance and decommissioning of forest access roads, timber harvesting, silviculture treatment, forest protection, forest management research and monitoring, conservation activities for the maintenance of ecosystems and other activities carried out in accordance with sustained yield forest management practices under a sustainable forest management plan;

(g)

"forest land" means land upon which are growing or standing trees or shrubs and includes dry marsh, bogland and land commonly known as "barrens";

(h)

"forest management district" means an area of Crown lands, public land or land owned by 1 or more persons, to which

Part III

applies or in relation to which 1 or more persons have rights to the timber, organized for efficient administration and control and operated according to 1 sustainable forest management plan;

(i)

[Rep. by 2005 c40 s1]

(j)

"forest operator" means a holder of a right of any kind to an area of land or to trees growing on the land for the purpose of cutting timber on the land or otherwise producing timber from the land commercially and whether received or held under grant, lease, licence, permit, contract or assignment or by some other means;

(k)

"forestry official" means an official of the forest service authorized by the minister to carry out the provisions of this Act and the regulations and includes wild life

officials relative to offences occurring within park boundaries;

(k.1)

"gross merchantable timber volume" means the volume of the main stem of a merchantable tree excluding allowance for a 15.0 centimetre

stump and a top diameter of 8.0 centimetres;

(k.2)

"highway" means highway as defined in the Highway Traffic Act ;

(k.3)

"industrial operation" means

an operation on forest land or within 300 metres

of forest land involving the use of machinery or equipment, whether in a building or in the open;

(k.4)

"merchantable tree" means a tree having an outside bark diameter of 9.0 centimetres or greater at a point 1.3 metres above mean ground level;

(k.5)

"mill waste" means bark, sawdust, wood chips, planer shavings, slabs and trim ends;

(l)

[Rep. by 2005 c40 s1]

(m)

"minister" means the minister appointed under the Executive Council Act

to administer this Act;

(m.1)

"operating area" means an area designated for forestry activities which has clearly defined natural or man-made boundaries as delineated on a map and for the purposes of the regulations may be considered to be

a part of a parcel;

(m.2)

"parcel" means a block, lot or area of land or a combination of blocks, lots or areas of land, however acquired, of 120 hectares or more in extent to which the right to cut and remove trees is vested in the Crown or in a person or from which the Crown or person derives a continuing benefit from having the trees cut and removed on behalf of the Crown or the person and which is wholly contained within one forest management district;

(n)

"person" includes an association of persons and a partnership;

(o)

"productive forest" means an area of forest land producing or capable of producing, at rotation age and under natural conditions, a forest stand containing a minimum merchantable timber volume of 30 m3 (solid) per hectare;

(p)

"public land" means land owned or otherwise held by a department or agency of the government of the province but does not include Crown lands, land constituted as a provincial park under the Provincial Parks Act

or land set aside as a wilderness reserve or an ecological reserve under the Wilderness and Ecological Reserves Act;

(p.1)

"roadway" means roadway as defined in the Highway Traffic Act ;

(q)

"silvicultural treatments" means treatments designed to control the establishment, composition, structure, and growth of forests;

(r)

"sustainable development" means, in relation to forest resources, the development of those resources in a manner that meets the needs of the present without compromising the ability of future generations to meet their own needs;

(r.1)

"sustainable forest management plan" means the 5 year

operating plan together with the annual operating plans for an area covered by the 5 year

operating plan and amendments to those plans;

(s)

"sustained yield forest management" means a policy, method or plan of management to provide for an optimum continuous supply of timber in a manner consistent with other resource management objectives, sound environmental practices and the principle of sustainable development; and

(t)

"timber" means standing trees, felled trees, parts of standing or felled trees, shrubs, round logs, wood chips or logs that have been slabbed on 1 or more sides.

(u)

[Rep. by 2005 c40 s1]

1990 c58 s2; 1993 c42 s1 ; 1996 cR-10.1 s32 ; 2005 c40 s1 ; 2018 c29 s1 ; 2022 c17 s1 ; 2026 c11 s1

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Duty of minister

(1)The minister shall consult with and advise all departments of government respecting the planning, development and use of the forest resources of the province.

(2) The minister shall, in a manner that the minister considers to be appropriate, consult with residents of the province who may be directly affected by the

(

a) preparation of a sustainable forest management plan under subsection 7(3);

(

b) issuing of a Crown timber licence or a timber sale agreement under subsection 14(1); and

(

c) preparation of a sustainable forest management strategy for the province.

(3) Where, under subsection 7(4), the minister orders a person to prepare a sustainable forest management plan, that person shall provide an opportunity for members of the public, the governments of the province and Canada

and other agencies having an interest in the management of the area covered by that plan

(

a) to meet for consultation at a place adjacent to or in the geographical area covered by that plan; and

(

b) to have provided to persons affected by or having an interest in that plan, the information respecting sustainable forest management planning; and

(

c) to record and respond to the concerns of the local community respecting the environmental effects of the forestry activities proposed in the sustainable forest management plan.

(4) The procedures for establishing and conducting public consultation meetings under subsection (3) shall be in accordance with the regulations and as required by the minister.

1990 c58 s3; 2005 c40 s2 ; 2022 c17 s2

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Labrador Inuit rights

3.1

(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.

(2) 2004 cL-3.1 s36 ; 2022 c17 s3

PART I

FOREST SERVICE

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Forest

service

(1)To ensure the management, protection and utilization of the forest resources of the province there is established within the department a branch to be known as the Forest Service of Newfoundland and Labrador .

(2) The forest service shall supervise, control and direct all matters relating to

(

a) constructing and maintaining forest access roads;

(

b) protecting the forests of the province from fire, insect and disease;

(

c) carrying out programs of afforestation, reforestation, forest improvement and tree improvement;

(

d) cutting, classifying, measuring, manufacturing, marking and inspection of trees and timber;

(

e) preparing timber management plans for areas of productive forest land; and

(

f) developing and maintaining an up-to-date inventory of the timber resources of the province.

1990 c58 s4; 2001 cN-3.1 s2

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Chief forester

The Assistant Deputy Minister (Forestry) shall be the chief forester for the province and shall manage and direct the forest service.

1990 c58 s5

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Timber resource analysis

(1)Commencing on December 31, 2005

and every fifth year afterward, the minister shall prepare a timber resource analysis for the province.

(2) Every tenth year after December 31, 2003

the minister shall prepare a sustainable forest management strategy for the province.

(3) A timber resource analysis and the sustainable forest management strategy for the province prepared under subsections (1) and (2) shall be submitted to the Lieutenant-Governor in Council for approval.

(4) The sustainable forest management strategy for the province prepared under subsection (2) shall set out the nature and extent of the forest resources of the province, the results of the most recent timber resource analysis, the goals and indicators of forest management and the forest resource management strategies intended to achieve those goals for a region of the province and for the entire province.

(5) Notwithstanding subsection 14(2) and that an annual allowable cut has been determined in accordance with

section 9 for each year of a 5 year timber resource analysis period indicated under subsection (1), the minister may permit the cutting of timber within a forest management district or with respect to a combination of parcels under subsection 9(2) in excess of the annual allowable cut for that district or combination, provided that the total allocation of timber for that district or combination over the 5 year period covered by the timber resource analysis does not exceed the total of the annual allowable cuts approved under the sustainable forest management strategy referred to in subsection (2) for that 5 year period.

2005 c40 s3

PART II

FOREST

MANAGEMENT

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Forest management district

(1)With the approval of the Lieutenant-Governor in Council, the minister may proclaim an area of forest lands as a forest management district.

(2) A proclamation made under subsection (1) shall contain a description of the boundaries of the forest management district and shall be published in the Gazette.

(3) Where the minister proclaims a forest management district under subsection (1), the minister shall prepare a sustainable forest management plan in the manner prescribed by the regulations.

(4) The minister may order a person who has a right to cut and remove timber from a parcel wholly contained within one forest management district or who is vested with a continuing benefit of having timber cut for that person from a parcel wholly contained within one forest management district, to prepare a sustainable forest management plan for that parcel.

(5) Where a person has a right to cut timber or is vested with a continuing benefit from having timber cut and removed from parcels in more than one forest management district, the minister may, with the approval of the Lieutenant-Governor in Council, order that person to prepare a sustainable forest management plan that provides one sustainable forest management plan for all parcels contained in more than one forest management district.

(6) A 5 year

plan included in a sustainable forest management plan ordered under subsection (4) or (5) shall provide for sustained yield forest management of the parcels consistent with the sustainable forest management strategy of the province and principles of sustainable development.

(7) The minister, with the approval of the Lieutenant-Governor in Council, may vary the time by which a sustainable forest management plan is to expire.

1990 c58 s7; 2005 c40 s4 ; 2022 c17 s4

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Management principles

A forest management district shall be managed in accordance with the principles of sustained yield forest management.

2005 c40 s5

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Annual allowable cut

(1)The minister shall determine an annual allowable cut for each forest management district taking into consideration

(

a) the rate of timber production that may be sustained, for a specified time period

, in the district, taking into account

(

i) the species composition and age class distribution of the forest and its expected rate of growth,

(ii)

the expected time that it will take the forest to become re-established following disturbance by insects, fire, disease, harvesting or other causes,

(iii)

silvicultural treatments to be applied,

(iv)

the standards of timber utilization and the allowance for decay, waste and breakage expected to be applied with respect to timber harvesting,

(

v) the constraints on the amount of timber that reasonably can be expected due to use of the area for purposes other than timber production, and

(vi)

other information that, in the opinion of the minister, relates to the capability of the area to produce timber;

(

b) the short and long term

implications to the province of alternative rates of timber harvesting from the district;

(

c) the nature, production capabilities and timber requirements of established and proposed timber processing facilities;

(

d) the economic and social objectives of the forest management district, the region and the province;

(

e) damage to timber due to insects, disease, wind or fire and salvage programs; and

(

f) those other matters that the minister considers appropriate.

(2) Notwithstanding subsection (1), the minister may combine parcels from 2 or more forest management districts for the purpose of determining an annual allowable cut for those combined parcels.

1990 c58 s9; 2005 c40 s6

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Rep. by 2005 c40 s7

[Rep. by 2005 c40 s7]

2005 c40 s7

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Rep. by 2005 c40 s7

[Rep. by 2005 c40 s7]

2005 c40 s7

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Exchange of cutting rights

(1)For the purpose of facilitating a voluntary exchange or transfer of timber cutting rights, the Lieutenant-Governor in Council may by order authorize the minister to acquire for the Crown all or a part of

(

a) the right to manage and cut timber on land held by a person;

(

b) the right to hold possession of the land on which the timber referred to in paragraph (

a) is located for the purpose of exercising the right to cut that timber;

(

c) the title to all improvements on the land referred to in paragraph (

b) reasonably necessary for the exercise of the right to cut timber referred to in paragraph (a); and

(

d) the right to build and maintain roads, erect and maintain buildings, structures and other works and do all other things on the land referred to in paragraph (

b) reasonably necessary for the exercise of the right to manage and cut timber referred to in paragraph (a),

whether the land or any of the rights or improvements are held under a grant, lease, licence or other title, or a claim, whether possessory or otherwise.

(2) When an order is made under subsection (1), the area of land covered by the order shall be described in the order.

(3) The acquisition of rights as a result of an order made under subsection (1) may be made by an agreement in which the right to cut all or designated species and types of timber on Crown lands anywhere in the province and to the extent approved by the Lieutenant-Governor in Council may be exchanged for the right to cut so acquired, or the acquisition may be made for the other consideration that the Lieutenant-Governor in Council approves.

(4) (5) An acquisition of cutting rights under this

section shall have effect notwithstanding that the holder of the cutting rights with whom the minister makes an exchange is prohibited by the terms of the holders grant, lease, licence or other title from alienating any of the holders rights.

(6) The minister may issue a permit to cut timber or otherwise dispose of timber acquired under this

section as if the timber were Crown timber located on Crown lands.

(7) In this

section "cutting rights" means the rights referred to in subsection (1).

1990 c58 s12; 2005 c40 s8 ; 2022 c17 s5

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Rights unaffected

Notwithstanding sections 14 to 28, timber licences or other rights to cut timber issued or conferred prior to the coming into force of this Act remain in force.

1990 c58 s13

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Rep. by 2013 c13 s5

13.1

[Rep. by 2013 c13 s5]

2013 c13 s5

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Right to cut Crown timber

(1)Crown timber shall not be cut or removed from Crown lands or public lands except under

(

a) a Crown timber licence;

(

b) a timber sale agreement; or

(

c) a cutting permit.

(2) Crown timber cut under subsection (1) shall be cut in accordance with the annual allowable cut calculated under

section 9.

1990 c58 s14; 1992 c39 s5 ; 1993 c42 s3 ; 2005 c40 s9

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Agricultural Crown land leases

14.1

Notwithstanding

section 14, where an area of Crown lands is leased on the condition that it be used for an agricultural purpose under

section 3 of the Lands Act , the holder of the lease is not required to obtain a cutting permit to clear that land provided that the timber cut is not offered for sale or barter.

2019 c6 s1

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Crown timber licence

(1)The minister, with the approval of the Lieutenant-Governor in Council, may issue a Crown timber licence to a person who

(

a) owns or operates a timber processing facility in the province or who undertakes by agreement with the minister to construct and operate a timber processing facility in the province; and

(

b) has entered into a forest management agreement with the minister that has been approved by the Lieutenant-Governor in Council.

(2) Where a person applies for a Crown timber licence, the Lieutenant-Governor in Council may, in accordance with the regulations made under

section 38, require that timber cut under the licence be

(

a) sold to a person specified by the Lieutenant-Governor in Council; or

(

b) first offered for sale to a person specified by the Lieutenant-Governor in Council,

a term or condition of that licence.

1990 c58 s15; 2006 c17 s1

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Lands to be described

A Crown timber licence and a timber sale agreement shall describe the area of Crown lands covered by the agreement and shall set out the respective powers and duties of the minister and the agreement holder for the management and use of those Crown lands.

1990 c58 s16

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Forst management agreement

(1)A forest management agreement shall be for a 20 year

period.

(2) At the end of each 5 year

period of a forest management agreement, the minister shall review the performance of the other party to the agreement.

(3) Where the minister is satisfied with the performance of the other party to a forest management agreement, the minister, with the approval of the Lieutenant-Governor in Council, may extend the term of the agreement by 5 years beyond the then existing term of the agreement.

(4) Where, in the opinion of the minister, a party to a forest management agreement is in default of a provision of the agreement the minister may

(

a) impose a financial penalty against that party as provided for in the agreement or by the regulations;

(

b) where the default is capable of being made good, order the agreement holder to rectify the default within a specified period of time ; or

(

c) with the approval of the Lieutenant-Governor in Council, cancel the forest management agreement.

1990 c58 s17

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Terms of an agreement

(1)A party to a forest management agreement shall manage the area of Crown lands covered by the agreement in accordance with the principles of sustained yield forest management and to this end shall submit to the minister for approval a sustainable forest management plan prepared in accordance with the regulations.

(2) A sustainable forest management plan and revisions to the plan approved by the minister shall constitute part of the forest management agreement to which they belong.

(3) Except as may be provided in subsection (4) or a cost-sharing arrangement which may be agreed to by the minister with the prior approval of the Lieutenant-Governor in Council, the holder of a forest management agreement shall be responsible for all expenses associated with the implementation of a sustainable forest management plan and the implementation of the other measures that may be specified in the agreement.

(4) The minister may, subject to the approval of the Lieutenant-Governor in Council, permit a party to a forest management agreement to retain a portion of the royalties payable under

section 29.

(5) Royalties retained by a party to an agreement under subsection (4) shall be used in the manner directed by the minister.

1990 c58 s18; 2005 c40 s10

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Assignment, etc. of licence, etc.

(1)The holder of a Crown timber licence or a party to a timber sale agreement shall not

(

a) pledge, charge, assign or otherwise use the licence or agreement as security for a debt; or

(

b) otherwise assign or transfer the licence or agreement

except with the prior written approval of the minister and a pledge, charge, assignment or other use of a licence or agreement, and a transfer of a licence or agreement, without that approval is void.

(2) Where, with the approval of the minister, the holder of a Crown timber licence or a party to a timber sale agreement pledges, charges or assigns the licence or timber sale agreement or otherwise uses it as security for a debt, the holder shall continue to be responsible for all obligations imposed under the licence or agreement.

(3) The minister shall not approve the transfer of a Crown timber licence or timber sale agreement from one person to another until all royalties, dues or other charges payable to the Crown have been paid by the holder and all the conditions of the licence or agreement have been complied with.

(4) Every pledge, charge or assignment of a Crown timber licence or a timber sale agreement shall be registered in the Registry of Deeds and a certified copy furnished to the minister.

1990 c58 s19

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Rectification of default

(1)Immediately upon becoming aware that a Crown timber licence holder or a party to a timber sale agreement is not complying with a provision of this Act, the regulations or the licence or agreement the minister shall give written notice to the licence holder or party to the agreement stating the nature of the noncompliance.

(2) The minister may require a licence holder or a party to an agreement to comply with the licence or agreement or a provision of the Act or the regulations within 10 days of receipt of a notice under subsection (1).

(3) Where a licence holder or party to an agreement fails to comply within the required 10 days, the minister, or a forestry official, shall give a further written notice requiring the licence holder or the party to the agreement to cease all activities in the locality mentioned in this further notice until the terms of the 1st notice have been carried out, and for every day or part of a day that those activities are continued after the delivery of the 2nd notice or while the terms of the 1st notice are not complied with the licence holder or party to the agreement shall be subject to the penalty that may be provided for in the regulations.

(4) Where, within 30 days after receipt of the 2nd notice referred to in subsection (3), a licence holder or party to an agreement has not complied with the terms of the 1st notice, the minister, or a forestry official, may undertake to rectify the default complained of and the cost of doing so shall be a charge against the licence holder or party to an agreement and may be recovered in a court as a debt due the Crown.

(5) Where the default complained of cannot be rectified, the minister may require the licence holder or party to an agreement to immediately cease all activities in the locality mentioned in the notice and for every day or part of a day that those activities are continued, the licence holder or party to an agreement shall be subject to the penalty that may be provided for in the regulations.

1990 c58 s20

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Timber excluded from agreement

(1) Where , with respect to a forest management agreement,

(

a) the right to cut and remove certain species, classes or stands of timber within an area covered by the agreement has not been conveyed to an agreement holder;

(

b) an agreement holder refuses or neglects to comply with an order from the minister to salvage dead or damaged timber;

(

c) a short term

timber surplus exists within an area covered by the agreement; or

(

d) a long term

timber surplus, not due to silvicultural treatments that have been paid for out of royalties retained under subsection 18(4), exists within an area covered by the agreement

the minister, or the ministers designate, may, after consultation with the agreement holder,

(

e) in the case of paragraph (a), (

b) or (c), take the action that is necessary to have the timber cut; and

(

f) in the case of paragraph (d), redefine the boundaries of the area of Crown lands or public land within the area covered by the agreement so as to

exclude an area having the capacity to produce an annual timber crop equal to the long term

timber surplus.

(2) A party to a forest management agreement shall

(

a) not claim any property, lien, charge or other encumbrance in or to timber or an area that is withdrawn from an area covered by the agreement under subsection (1);

(

b) where requested by the minister, undertake silvicultural treatments within those areas covered by the forest management agreement harvested by a person other than a party to the agreement; and

(

c) permit unrestricted entry on to and exit from an agreement area, and abutting land held by the party to the agreement, to permit the minister to exercise the ministers rights under paragraph (1)(e).

1990 c58 s21; 1993 c42 s4 ; 2022 c17 s6

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Timber sale agreement

(1)The minister may enter into a timber sale agreement with a person who operates or who proposes to establish and operate a timber processing facility, other than a pulp and paper mill, or who conducts or who proposes to establish and conduct a logging operation in the province.

(2) Where it is proposed that a timber sale agreement be entered into under subsection (1), the Lieutenant-Governor in Council may, in accordance with the regulations made under

section 38, require that timber cut under the agreement be

(

a) sold to a person specified by the Lieutenant-Governor in Council; or

(

b) first offered for sale to a person specified by the Lieutenant-Governor in Council,

a term or condition of that timber sale agreement.

1990 c58 s22; 2006 c17 s2

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Public tender

A timber sale agreement shall be entered into

(

a) under a tender

(

i) either to the public generally, or

(ii)

to a particular class or group of persons determined by the minister; or

(

b) by the minister, by a negotiated agreement with a person referred to in

section 22.

1990 c58 s23; 2001 c28 s1

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Notice of sale

(1)Where tenders are called for under

section 23, the minister, or a forestry official, shall publish an advertisement of the proposed sale for a period of not less than 14 days by not less than weekly insertions in at least 1 newspaper published in and circulating throughout the province.

(2) An advertisement of sale referred to in subsection (1) shall contain a general description of the timber tract being proposed for sale and the quantity and type of timber contained on the tract, the location of the timber tract and the minimum price.

1990 c58 s24

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Terms of agreement

(1)A timber sale agreement entered into

under

section 23 shall be valid for a period not exceeding 5 years.

(2) Where the volume of timber authorized for cutting by a timber sale agreement has not been cut at the expiration of the agreement, the minister may renew the agreement for a further term of up to 1 year, provided that

(

a) the agreement holder has cut a minimum of 75% of the timber volume authorized by the agreement; and

(

b) the agreement holder has complied with the terms of the agreement, this Act and the regulations.

(3) It shall be a condition of every timber sale agreement entered into that

(

a) a cutting

schedule acceptable to the minister shall be negotiated; and

(

b) the bid price shall be paid on the basis of

the payment

schedule set down in the agreement.

(4) The minister may cancel a timber sale agreement where a party to the agreement fails to comply with paragraph (3)(a).

1990 c58 s25; 1993 c42 s5

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Preparation for sale

(1)Where the minister, or a forestry official, considers it advisable to allocate available timber supplies under a timber sale agreement, the minister or the official shall

(

a) cause the tract of timber to be laid off on a map; and

(b)

(2) Upon receipt of the cruise information obtained under subsection (1), together with the further information that may be required by the minister, or a forestry official, the minister shall fix a minimum price at which the tract of timber shall be disposed of and no tract shall be sold at less than the price so fixed.

1990 c58 s26

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Cutting permit

(1)The minister, or a forestry official, may issue a cutting permit to a person to cut timber on or remove timber from Crown lands or public lands.

(1.1) In considering whether to issue a cutting permit under this section, the minister may take into consideration the fact that the person applying for the permit

(

a) failed to cut timber the person was authorized to cut under a permit given to the person previously; and

(

b) does not have, personally, a means to harvest or process the timber that the permit would authorize the person to cut.

(2) Where a person applying for a permit to cut timber for personal consumption is a member of a household to which there belongs a person who has been issued a permit, the person applying for the permit is not eligible to receive one unless otherwise provided by regulation.

(3) A cutting permit shall not be assignable or transferable to another person, but a person to whom a permit is issued to cut timber for personal consumption may obtain the assistance of one or more persons, whose names shall appear on the permit, to assist the person in cutting the quantity of timber that the permit allows.

(3.1) Notwithstanding subsection (3), the minister may set the maximum number of persons who may provide assistance to

a person to whom a permit is issued to cut timber for personal consumption.

(4) A cutting permit shall be valid for the period set out in it.

(5) (5.1) Where a cutting permit is or has been issued under this section, that issuance shall not create a right or expectation in a permitee for the renewal of that cutting permit, and does not in any case create a right of renewal of a cutting permit.

(5.2) A person who, having been issued a cutting permit, believes the person had a right to the renewal of the permit does not have a cause of action against the Crown and no compensation is owed to the person by the Crown solely as a result of the passage of subsection (5.1).

(6) A beneficial interest in a cutting permit is not assignable, transferable or subject to sale in any way.

(7) Where the holder of a cutting permit issued under this

section does not comply with

(

a) the conditions of the permit;

(

b) all applicable federal, provincial and municipal laws respecting the cutting of timber; or

(

c) other forest management requirements prescribed by the minister,

the minister or a forestry official may cancel that permit.

(8) Where a person applies for a cutting permit, the Lieutenant-Governor in Council may, in accordance with the regulations made under

section 38, require that timber cut under the permit be

(

a) sold to a person specified by the Lieutenant-Governor in Council; or

(

b) first offered for sale to a person specified by the Lieutenant-Governor in Council,

a term or condition of that permit.

1990 c58 s27; 1993 c42 s6 ; 1999 c30 s1 ; 2006 c17 s3 ; 2008 c56 s1 ; 2019 c23 s1 ; 2022 c17 s7

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Cutting permits validated

27.1

Where, before the coming into force of this section, the minister or a forestry official issued a cutting permit under this Act and a term or condition of the cutting permit specified that timber cut under the permit be first offered for sale as directed by the minister or the forestry official, that term or condition and cutting permit shall be considered to have been validly issued under this Act.

2006 c17 s4

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Provisions of permit

A cutting permit issued under

section 27 may contain provisions respecting

(

a) the species, class and volume of timber which may be cut or removed;

(

b) the location where the timber shall be cut;

(

c) the location where timber shall be piled for scaling and inspection;

(

d) the safeguarding and protection of the environment in the immediate area where the trees are to be cut under the permit;

(

e) the payment of timber royalties; and

(

f) those other provisions that the minister or the forestry official issuing the permit considers appropriate.

1990 c58 s28; 1993 c42 s7

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Royalty payable

(1)Unless otherwise provided for in the regulations a royalty, payable to the Crown, shall be charged on all timber and classes of timber cut on Crown lands or public land except on timber cut under a timber sale agreement.

(2) The royalty payable with respect to timber cut under a Crown timber licence or a cutting permit shall, unless otherwise provided for in regulations, be paid by the holder of the Crown timber licence or the cutting permit.

(3) The royalty for each class of timber shall be prescribed by the regulations.

(4) Except where the minister has entered into an agreement setting a longer period over which a royalty may be paid, the royalty for each class of timber shall be paid over a 12 month

period beginning January 1 of each year.

1990 c58 s29; 1993 c42 s8 ; 2008 c11 s1

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Unpaid royalties

All money due and payable to the Crown under this Act, the regulations or an agreement entered into under this Act and the regulations that is not paid at the time it becomes due and payable shall, until paid, bear interest at a rate to be prescribed by regulation and this money with interest is recoverable in a court as a debt due to the Crown.

1990 c58 s30

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Lien on timber

(1)There exists in favour of the Crown a lien on all timber cut on Crown lands or public land and products manufactured from that timber until all royalties and interest in respect of the timber have been paid.

(2) A lien under this

section has preference and priority over all other claims, liens, charges, privileges or encumbrances in respect of the timber or products manufactured from the timber.

(3) The lien created by this

section and its priority shall not be lost or impaired by the neglect, omission or error of the minister or a forestry official, or by the taking of, or failure to take, proceedings to recover money and interest or by the tender or acceptance of a partial payment of money and interest.

1990 c58 s31; 1993 c42 s9

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Seizure of timber

(1)Where royalties and interest due and payable under this Act, the regulations, or an agreement entered into

under this Act or the regulations are not paid, the minister or a forestry official may

(

a) seize the timber that is subject to a lien under

section 31; or

(

b) seize timber or products manufactured from timber in the hands of the agreement holder or permittee, whether or not the timber or the timber from which the manufactured product was made was cut from Crown lands or public land, sufficient to secure the payment of the royalties and interest charges and to recover the expenses of seizure and sale.

(2) Where, within 30 days, the outstanding money and interest charges on timber, or products manufactured from the timber, seized under subsection (1) have not been paid, the minister may sell by public tender the timber or the products manufactured from timber that have been seized.

(3) The money realized as a result of

a sale referred to in subsection (2), after deducting outstanding royalties and interest charges and the expenses of seizure and sale, shall be paid to the owner of the timber or products manufactured from the timber.

1990 c58 s32; 1993 c42 s10

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Garnishment

(1)Where the holder of a Crown timber licence or a cutting permit has disposed of timber or a product manufactured from the timber on which there were outstanding royalty and interest charges, the minister may, by letter delivered personally or sent by registered mail to a person who is indebted, or is about to become indebted, to the holder of the licence or the cutting permit who is liable for that royalty and interest charges, demand that that person pay to the minister the whole or part of the money payable by that person to the holder of the licence or the cutting permit.

(2) The receipt of the minister for money paid under subsection (1) constitutes a good and sufficient discharge of the liability of the person indebted to the holder of a licence or a cutting permit to the extent of the amount stated in the receipt.

(3) A person who, after receiving a demand from the minister under subsection (1), discharges the persons liability by payment to the holder of a licence or a cutting permit referred to in that subsection is personally liable to the Crown to the extent of the liability so discharged as between the person and the holder of a licence or a cutting permit to the extent of the liability of the holder of a licence or a cutting permit for royalty and interest charges, whichever is the lesser amount.

1990 c58 s33; 2022 c17 s8

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Acquisition of timber prohibited

(1)No person may purchase or otherwise acquire timber cut on Crown lands or public land

for subsequent sale or barter or for processing into a product which is intended to be sold or bartered except under a licence issued in accordance with this Act and the regulations.

(2) The holder of a licence under subsection (1) may, with the consent of a party to a timber sale agreement or cutting permit holder, remit to the Crown timber royalties which are due and payable by the party to the agreement or the permit holder.

(3) Where the holder of a licence under subsection (1) fails to remit to the Crown timber royalties which were collected under subsection (2) the licence is void and no further licence shall be issued until all outstanding royalties, interest and penalties have been paid.

1990 c58 s34

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Regulations re: royalties

(1)The Lieutenant-Governor in Council may make regulations

(

a) specifying classes of timber and the royalty rate applicable to them;

(

b) providing for the exemption of a class of timber or class of persons from the payment of royalty;

(

c) prescribing the rate of interest to be charged on all royalties due and payable under this Act and the regulations which are unpaid;

(

d) prescribing the manner in which

notice of seizure is to be served; and

(

e) prescribing the period of time

over which royalties may be paid.

(2) Regulations made under subsection (1) respecting stumpage rates or other royalties or charges may be made with retroactive effect to January 1 of the year in which the stumpage rates or other royalties or charges are payable.

1990 c58 s35; 1996 cR-10.1 s32 ; 2008 c11 s2

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Timber harvesting standards

Timber cutting operations carried out on Crown lands or public land

shall be conducted in accordance with utilization standards prescribed by the regulations.

1990 c58 s36; 1993 c42 s11

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Export of timber

Except as may be provided for in this Act and the regulations no person shall export from the province unmanufactured products of timber from trees cut or taken on or from Crown lands, public land or freehold lands or lands which are now or may be demised from the Crown or lands held by virtue of a lease, licence or agreement issued under this Act or a former Act.

1990 c58 s37

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Regulations

The Lieutenant-Governor in Council may make regulations

(

a) prescribing the procedure for obtaining a Crown timber licence or a cutting permit;

(

b) prescribing different classes of cutting permits;

(b.1)

respecting a first offer refusal system that may apply to the sale of timber under a Crown timber licence, timber sale agreement or cutting permit issued or made under this Part;

(b.2)

(b.3)

respecting the manner in which

a first offer refusal system is to operate;

(b.4)

determining the times, situations, areas and to whom paragraphs (b.1), (b.2) and (b.3) apply;

(b.5)

respecting a directed sale of timber under a Crown timber licence, timber sale agreement or cutting permit issued or made under this Part;

(b.6)

(b.7)

respecting the manner in which

a directed sale of timber is to operate;

(b.8)

determining the times, situations, areas and to whom paragraphs (b.5), (b.6) and (b.7) apply;

(b.9)

prescribing the penalties to be imposed for cutting or removing timber contrary to the provisions of a Crown timber licence, timber sale agreement or cutting permit;

(

c) prescribing conditions under which a cutting permit may be issued, including who may receive one and respecting the circumstances under which the minister may issue more than 1 permit to a household;

(d)

[Rep. by 1997 c13 s24]

(

e) prescribing the manner and time of the returns to be made by the holder of a Crown timber licence or a cutting permit;

(e.1)

respecting a system for the purpose of tracking harvested timber;

(

f) providing for different types of agreements;

(g)

(h)

[Rep. by 2005 c40 s11]

(

i) defining timber utilization standards and the penalty to be imposed for contravening these standards;

(j)

[Rep. by 1997 c13 s24]

(k)

(l)

[Rep. by 1997 c13 s24]

(

m) prescribing the conditions to be applied to a timber purchase licence;

(

n) prescribing the manner in which

public consultations are to be held under this Act and the information to be made available during that consultation;

(

o) respecting sustainable forest management, 5 year

operating plans, annual operating plans and sustainable forest management plans;

(

p) respecting annual reports required under this Act;

(

q) prescribing the penalties to be imposed for cutting or removing timber from Crown lands or public land contrary to the provisions of this Act;

(

r) prescribing the penalties generally to be imposed for contravening this

Part; and

(

s) prescribing the form, content and due dates for sustainable forest management plans.

1990 c58 s38; 1993 c42 s12 ; 1996 cR-10.1 s32 ; 1997 c13 s24 ; 2001 c28 s2 ; 2005 c40 s11 ; 2006 c17 s5 ; 2026 c11 s2

PART

III

FOREST

MANAGEMENT TAXATION

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Definitions

In this Part

(a)

"assessor" means the assessor appointed under

section 49 and includes a person authorized to carry out the duties of the assessor under this Part;

(b)

"board" means the Forest Land Tax Appeal Board constituted under

section 58;

(c)

"managed land" means a parcel of land that is certified by the minister as managed land under this Part and includes land considered to be managed land by virtue of an order made under subsection 43(2);

(d)

"parcel", notwithstanding paragraph 2(m.2), means a block, lot or area of land or some combination of blocks, lots or areas of land, however acquired, of 120 hectares or more in extent to which the right to cut and remove trees is vested in the same person or from which that person derives a continuing benefit from having the trees cut and removed on the persons behalf and which is wholly contained within one forest management district;

(e)

"roll" means the assessment roll prepared under

section 52, and includes a supplementary assessment roll;

(f)

"tax" means the tax imposed by this Part and includes all penalties, costs and interest that may be added to the taxes under or by virtue of this Part;

(g)

"taxpayer" means a person liable to pay money by way of tax under this Part; and

(h)

"water body" means a lake, pond, river or other body of water that is greater than 2 hectares in extent as determined by the minister.

1990 c58 s39; 2005 c40 s12 ; 2022 c17 s9

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Application for certificate

(1)Except as may be provided for in

section 41 a person who has the right to cut and remove trees from a parcel of land or who is vested with a continuing benefit from having the trees cut and removed on the persons behalf shall submit to the minister an application for a certificate of managed land.

(2) Where a person fails to make an application under subsection (1) the minister may by notice in writing require that person to submit an application

for a certificate of managed land.

(3) The failure of a person to make an application under subsection (1) or (2) does not relieve that person of the persons obligation to manage the land in accordance with the provisions of this Part or relieve that person of an obligation to pay those taxes that may be calculated under this Part.

1990 c58 s40; 2022 c17 s10

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Provisions not applicable

The provisions of

section 40 do not apply to land

(

a) that is situated within a city incorporated under

an Act of the Legislature;

(

b) in respect of which the sole and exclusive right to cut and remove trees is vested in the Crown in right of the province or in right of Canada ;

(

c) in respect of which the sole and exclusive right to cut and remove trees has been conveyed by or on behalf of the Crown

(

i) for a term of 1 year or less, or

(ii)

for a term of more than 1 year in consideration of the payment of a royalty, rental, stumpage fee, or charge that is capable of being varied within each year of that term at the sole discretion of the government of the province or a department or agency of the government; or

(

d) that is specifically excluded from the application of this Part by the regulations.

1990 c58 s41

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Contents of application

(1)An application for a certificate of managed land shall be made in writing in the form prescribed by the minister and shall contain

(

a) an accurate description of the boundaries of the parcel that is the subject of the application and its area in hectares;

(

b) a statement respecting how the land in question was acquired and, if registered in the Registry of Deeds, stating the volume and folio numbers of each document registered; and

(

c) a map, in form and size satisfactory to the minister, showing the location of the land.

(2) The minister may require the applicant for a certificate of managed land

(

a) to cause a survey and inventory of the parcel which is the subject of the application to be made at the expense of the applicant by a person approved by the minister; and

(

b) to submit additional facts and information respecting the application that the minister may require.

1990 c58 s42; 1997 c13 s24

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Order re: managed land

(1)Upon receiving an application for a certificate of managed land the minister may recommend to the Lieutenant-Governor in Council that an order under subsection (2) be made with respect to the parcel that is the subject of the application.

(2) The Lieutenant-Governor in Council, following receipt of the recommendation of the minister under subsection (1), may make an order certifying the parcel to be managed land from a date, either before or after the making of the order, specified in the order and upon making the order, which shall contain a description of the boundaries of the land affected and the area of the land, the land shall be considered to be managed land for the purposes of this Part.

(3) An order made under subsection (2)

(

a) shall be made subject to the condition that the applicant submit to the minister a sustainable forest management plan or specified parts of a plan acceptable to the minister and prepared in accordance with

(

i) the sustainable forest management strategy for the province, and

(ii)

(iii)

regulations made under this Act,

for each parcel or part of a parcel to which the order relates; and

(

b) shall be valid for a period of not more than one year from the date specified in the order, but no order under subsection (2) shall be made more than twice with respect to the same parcel of land or a part of that parcel.

(4) The Lieutenant-Governor in Council may, upon being satisfied that a term or condition of an order made under subsection (2) has not been satisfied or complied with, cancel the order, which shall, upon the issuance of the cancellation, be considered never to have been made.

(5) The minister shall send a copy of an order made under subsection (2) and a cancellation of an order made under subsection (4) to the assessor and the assessor shall enter the relevant information in the roll or supplementary roll as may be required.

1990 c58 s43; 1993 c42 s13 ; 2001 c28 s3 ; 2005 c40 s13 ; 2026 c11 s3

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Consolidation order

Where the minister is satisfied that

(

a) the right to cut and remove the trees from more than 1 lot, block or area, or parts of them, is vested in the same person and the combined area of those lots, blocks or areas, or parts of them, is 120 hectares or more;

(

b) the right to cut and remove the trees from 1 or more parcels within the meaning of paragraph 39(d), or from 1 or more of those parcels and other areas, or parts, is vested in the same person;

(

c) the same persons are vested with a continuing benefit from having the trees from more than 1 lot, block or other area, or parts of them, cut and removed on their behalf and the combined area of those other areas, or parts, is 120 hectares or more; or

(

d) the same persons are vested with a continuing benefit from having the trees from 1 or more parcels, within the meaning of paragraph 39(d), or from 1 or more of those parcels and other areas, or parts, cut and removed on their behalf,

the minister may order that a specified group of those parcels, lots, blocks or other areas or parts of them be consolidated into 1 parcel.

1990 c58 s44; 1991 c43 s9 ; 2022 c17 s11

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Consolidation order

(1)An order of consolidation made under

section 44 shall

(

a) describe each block, lot or area of land, or part, situated within the area being consolidated;

(

b) state the name of the person having the right to cut and remove the trees from all the blocks, lots or areas of land, or parts of them, or vested with a continuing benefit from having the trees cut and removed on that person's behalf; and

(

c) immediately be served on

(

i) the person referred to in paragraph (

b) by registered mail, and

(ii)

the assessor.

(2) The minister may rescind, revoke, amend or vary an order made under

section 44.

1990 c58 s45

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Certificate of managed land

(1)Where the minister approves a sustainable forest management plan, or those parts of a sustainable forest management plan that may be specified under paragraph 43(3)(a), the minister shall issue a certificate of managed land to the applicant, and upon the issuance of the certificate, which shall contain a description of the boundaries of the parcel and the area of the parcel, the parcel so described, or a portion of the parcel, is managed land for the purpose of this Part, as long as the certificate remains in force or is not amended under subsection 47(3) or (4).

(2) A certificate issued under subsection (1)

(a)

(

b) is valid for the period

that may be stated in the regulations, but it shall be a condition of the granting of every certificate issued under this

section that the person in whose favour it is made does not violate a provision of this Part with respect to a parcel of land, or part, to which this Part applies, whether or not the parcel or

part comprises the land specified in the certificate.

(3) The assessor shall be furnished with a copy of the certificate of managed land immediately after it is issued.

1990 c58 s46; 2001 c28 s4 ; 2005 c40 s14

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Annual report

(1)A person to whom a certificate of managed land is issued shall make a report to the minister once in each year at a time determined by the minister, or at more frequent intervals covering specified periods as the minister may require, showing, in addition to the matters prescribed by the regulations, the progress being made by that person towards the implementation of and compliance with the management plan.

(2) (3) Where, during the currency of a certificate of managed land, the minister is of the opinion that the holder is not managing the land, or a portion of the land, to which the certificate relates in accordance with the management plan, or is in default of a term or condition of the certificate, the minister may, with the approval of the Lieutenant Governor in Council,

(

a) cancel the certificate from the date specified in the cancellation, and that date may be earlier than the date of issuance of the cancellation; or

(

b) declare a portion of the land to which the certificate relates to be unmanaged land without affecting the validity of the certificate of the remaining portion, from a date contained in the declaration and that date may be earlier than the date of issuance of the declaration.

(4) Where, within 2 years after the end of the term of a certificate of managed land, the minister forms the opinion that the person who held the certificate did not manage the land, or a portion of the land, to which that certificate related in accordance with the management plan or that the person who held the certificate was in default of a term or condition of that certificate, the minister may, with the approval of the Lieutenant Governor in Council,

(

a) revoke the certificate retroactively to the date of commencement of the term of that certificate, or to some other date within the term of the certificate, with effect, as if the certificate had been cancelled during its term or on that date; or

(

b) declare a portion of the land to which the certificate relates to be unmanaged land without affecting the validity of the certificate of the remaining portion, from a date contained in the declaration and that date may be earlier than the date of issuance of the declaration.

(5) A cancellation or amendment of, addition to, or deletion from a certificate or a management plan shall be communicated in writing immediately by the minister to

(

a) the holder of the certificate by registered mail; and

(

b) the assessor.

1990 c58 s47; 2001 c28 s5

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Appeal to board

(1)A person (in this

section referred to as the "appellant") aggrieved by

(

a) the refusal of the minister to issue a certificate of managed land;

(

b) a term or condition on which a certificate of managed land is issued;

(

c) the period of validity of a certificate of managed land;

(

d) an amendment to a term or condition on which a certificate of managed land is issued;

(

e) an addition to or deletion from a management plan;

(

f) the cancellation of a certificate of managed land; or

(

g) anything contained in an order of consolidation

may, within 28 days from the date of notification of the refusal, or the issuance or cancellation of the certificate, or of the amendment to the term or condition of the certificate, or of the addition to or deletion from the management plan, appeal to the board established under

section 58.

(2) A person appealing to the board shall serve written notice of the appeal on the minister.

(3) The notice served under subsection (2) shall set out the grounds of complaint of the appellant with the facts upon which the complaint is based.

(4) The board shall

(

a) hear the appeal on a day appointed by it for the purpose, which day shall not be later than 30 days from the date the appeal is filed with the board;

(

b) decide the matter of the appeal within 45 days from the date of hearing the appeal by making whatever orders for or against the minister that it considers proper; and

(

c) immediately afterward record the decision and orders in writing, disclosing in the record whether the decision is unanimous or by majority, and transmit copies of the decision to the appellant and to the minister.

(5) The minister shall produce before the board prior to the hearing of the appeal all papers and documents which are in the possession of the Crown

and which may affect the outcome of the appeal.

(6) The board may award costs of an appeal under this

section for or against the Crown and fix their amount.

(7) Notwithstanding anything contained in this Part, the minister shall give effect to an order made upon the minister by the board respecting the subject matter of the appeal referred to in subsection (1).

1990 c58 s48; 2022 c17 12

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Assessor

(1)The Minister of Finance shall appoint an assessor to carry out the functions and duties conferred upon the assessor under this Part.

(2) There may be appointed in the manner authorized by law officers, clerks and other employees to assist the assessor, or that may be necessary for the proper administration of this Part.

1990 c58 s49

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Annual return

(1)A person who has the right to cut and remove trees on or from a parcel or is vested with a continuing benefit derived from having the trees cut and removed on the person's behalf shall, without a notice of demand, once in each year, on or before the prescribed date, complete and deliver to the assessor a return for the parcel in a form approved by the Minister of Finance containing

(

a) the name and address of the person making the return;

(

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

(

c) a description of the boundaries of the parcel in which the right or benefit exists together with

(

i) the area in hectares of the parcel, and

(ii)

the area in hectares of the parcel after deducting from the area the total area of each water body; and

(

d) the additional information and facts that may be prescribed.

(2) The return referred to in subsection (1) shall be signed by the person required to complete and deliver it, or by the agent, trustee or representative of that person, and in the case of a corporation, association or a partnership, the return shall be signed by an officer or member of the corporation, association or partnership having personal knowledge of the facts and disclosures made in it.

(3) For the purpose of assisting in the preparation of the roll, the assessor may by notice in writing require a person who has submitted a return to supply further details, or to produce documentary evidence to support facts and disclosures made in the return, and upon receipt of the notice, the person to whom it is directed shall comply with the requirements contained in the notice within 14 days after being sent by registered or prepaid mail by the assessor.

(4) A person who fails to submit a return containing the particulars required by this Part, or who fails to comply with the requirements contained in a notice given under subsection (3) or who furnishes false or misleading information either on the return, or to the assessor, is guilty of an offence.

1990 c58 s50; 1993 c42 s14

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Secrecy

1990 c58 s51

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Annual assessment roll

(1)The assessor shall, once in each year, not later than a date during the year to be prescribed by the regulations, prepare and enter upon an assessment roll

(

a) the name and address of the person having the right to cut and remove trees on and from a parcel or vested with a continuing benefit derived from having those trees cut and removed on that person's behalf;

(

b) where the person referred to in paragraph (

a) has no address or place of business within the province, the name and address of the trustee or agent of the person within the province;

(

c) a brief description of the parcel showing the area in hectares of the parcel and the net area in hectares of the parcel after deducting from the area the total area of each water body; and

(

d) the other information that may be prescribed by the regulations.

(2) For the purposes of preparing the roll, or for inclusion of the matters required to be included in the roll, the assessor, or another officer who may be authorized by the assessor, has the right to resort to all sources of relevant and available information, and in particular has

(

a) the right of free and uninterrupted access to and egress from all parcels, or parts of them, for the purposes of computing the area of those parcels, and the fair market value applicable to them;

(

b) the power to examine persons under oath upon all matters pertaining to the duties imposed on the assessor; and

(

c) access to all pertinent documents, records, accounts, books and vouchers, with the right to take extracts from or make copies of them.

(3) A person who deliberately misleads, interferes with or impedes the assessor in carrying out the assessors duties under this Part, or who fails to provide assistance to

the assessor when rightfully requested, is guilty of an offence.

1990 c58 s52; 2022 c17 s13

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Supplementary roll

(1) Where

, at any time up to 6 years subsequent to

the time in a year required by this Part, or the regulations, for the preparation of the roll,

(

a) land to which this Part applies is not included, or is incorrectly included, in the roll for that year;

(

b) a certificate of managed land has been issued, cancelled or revoked with respect to a parcel and not recorded in the roll for that year;

(

c) the assessable area of a parcel of land is incorrectly recorded in the assessment roll for that year; or

(

d) a material error, which has resulted in a substantial overpayment or underpayment of the tax for that year, appeared in the roll for that year,

the assessor shall prepare a supplementary assessment roll for the appropriate year, and the provisions of this Part respecting the roll including the publication for examination and the examination of the roll, the preparation and mailing of assessment notices and the consequences of those notices, the rights and powers of the assessor, and the provisions respecting appeal against assessment shall apply with the necessary changes to the supplementary roll as they apply to the roll.

(2) Where a land holder is subject to retroactivity, the minister may consider lands to be managed or unmanaged for a period not exceeding 6 years.

1990 c58 s53

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Persons having mutual rights

Where a person has a right to cut and remove trees from a parcel, or a part of a parcel, or is vested with a continuing benefit derived from having the trees cut and removed on the persons behalf, jointly or in common with another person, that person is considered to have sole and exclusive right to cut and remove the trees or be vested with the continuing benefit derived from having the trees cut and removed on the persons behalf for the purposes of liability for payment of the tax, and an assessment, levied or taken under this Part with respect to that parcel may be made, levied or taken against that person without reference to another person enjoying those rights or benefits.

1990 c58 s54; 2022 c17 s14

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Certificate of assessor

(1)Upon completion of the roll, the assessor shall

(

a) sign the roll;

(

b) endorse on the roll or attach to it a certificate setting out the date upon which the roll was completed; and

(

c) deliver it to the Minister of Finance and provide the minister with a signed and endorsed copy.

(2) The Minister of Finance shall within 21 days after the roll has been delivered under subsection (1) publish a notice in the Gazette

that a copy of the roll, together with the certificate referred to in subsection (1), is open for examination within the offices of the Department of Finance for the period set out in the notice, which shall not in any event be less than 14 days.

1990 c58 s55; 2022 c17 s15

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Assessment notice

(1)The assessor shall within 1 month after the publication of the notice required under subsection 55(2) prepare and send by registered mail to each person whose name appears on the roll

(

a) an assessment notice for each parcel or part of a parcel in respect of which that person is disclosed as having the right or benefit referred to in paragraph 52(1)(a); and

(

b) a copy of the provisions of this Part respecting an appeal against an entry made in the roll or liability for the tax.

(2) Every assessment notice shall state the particulars appearing on the roll with respect to

(

a) the area within the parcel, or part of the parcel, assessed;

(

b) the applicable tax rate; and

(

c) the amount of tax payable.

(d)

[Rep. by 1993 c42 s15]

(3) A certificate of acknowledgment issued by the postal authorities of the mailing of the assessment notice by registered mail is, in the absence of evidence to the contrary, proof of the mailing of the assessment notice on the date of the certificate without further proof.

1990 c58 s56; 1993 c42 s15

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Error in form

No entry on the roll is invalid because of an error, omission or misdescription in an assessment notice, or because a person to whom the assessment notice was addressed did not receive it.

1990 c58 s57

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Appeal board

(1)The minister shall, with the approval of the Lieutenant-Governor in Council, appoint a board to be known as the Forest Land Tax Appeal Board consisting of 3 persons, 1 of whom is a member of the Law Society of Newfoundland, who shall be the chairperson, and 2 of whom are experienced in forestry.

(2) The members of the board shall

(

a) hold office for a period of 3 years from the date of their appointment, and shall be eligible for reappointment;

(

b) carry out the functions and duties required of the board by this Part and the regulations; and

(

c) be entitled to the payment for remuneration, travel expenses and other outlays incurred by them in the performance of their duties that is fixed by the Lieutenant-Governor in Council or by the regulations.

(3) Where a member of the board ceases to be a member, or refuses or is unable by reason of illness or disqualification or other cause to act as a member, the minister shall, with the approval of the Lieutenant-Governor in Council, remove the member who refuses or is unable so to act, and shall immediately fill the vacancy created by the cessation or removal.

(4) The minister may, where a member of the board is unable by reason of temporary indisposition to act as a member for a period not exceeding 6 months, with the approval of the Lieutenant-Governor in Council, appoint a member to act in the indisposed member's place for the period, not exceeding 6 months, that may be specified in the appointment.

(5) For the purposes of the hearing of an appeal under this Part, the board is vested with all the powers that are conferred on commissioners by the Public Inquiries Act, 2006

and, where the regulations confer upon the board the power of an investigating body within the meaning of the Public Investigations Evidence Act,

it is vested with all the rights of a body under that Act.

1990 c58 s58; 2026 c11 s4

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Appeal to board

(1)A person (in this

section referred to as the "appellant") aggrieved by an entry made with respect to the appellant in the roll or to the amount of tax payable by the appellant as set out in the assessment notice, or who considers that the appellant is not liable to taxation under this Part, may appeal to the board.

(2) A notice of appeal under this

section or

section 48 shall be filed with the chairperson of the board with copies of the notice being served upon the Minister of Finance and the minister.

(3) A notice of appeal under this

section or

section 48 shall set out the grounds of the appeal and the facts upon which it is based.

(4) An appeal under this

section shall be made within 6 months of the date on which the appellant receives the assessment notice.

(5) The board comprising all its members shall

(

a) hear the appeal on a day appointed by it for the purpose, which day shall not be later than 30 days from the date of receipt by the chairperson of the board of a notice of appeal;

(

b) decide the matter of the appeal within 45 days of the date of hearing the appeal; and

(

c) immediately after 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 appellant and to the Minister of Finance and the minister.

(6) The board may, prior to deciding the matter of an appeal, refer a question of law raised at the hearing of the appeal for the opinion of the Supreme Court.

(7) The Minister of Finance and the minister shall produce before the board on the hearing of the appeal, and to the Supreme Court upon a reference made under subsection (6), all papers and documents which are in the possession of the Crown

and which may affect the outcome of the appeal.

(8) The board may award costs in an appeal under this

section for or against the Crown and fix their amount.

1990 c58 s59; 2022 c17 s16 ; 2026 c11 s5

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Appeal to Supreme Court

(1) An appeal lies from the decision of the board under

section 48 or 59 to the Supreme Court on a point of law raised upon the hearing of the appeal before the board.

(2) The Supreme Court may award costs in an appeal under subsection (1) for or against the Crown and may fix the amount of those costs.

1990 c58 s60; 2026 c11 s6

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Ministers to give effect to orders

The Minister of Finance and the minister shall give effect to an order made upon them by the board, or the Supreme Court, following an appeal under

section 59 or 60.

1990 c58 s61; 2026 c11 s7

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When tax due unaffected by appeal

(1)Neither the giving of a notice of appeal by a person, nor a delay in the hearing of the appeal, affects the due date, interest or penalties, or a liability for payment provided by this

Part in respect of the tax that is the subject matter of the appeal, or delays the collection of the tax.

(2) Where the tax is set aside or is reduced on appeal, the Minister of Finance shall refund to the person who paid it the amount of the tax or excess which has been paid, together with additional interest or a penalty which was imposed upon and paid on the tax, with interest, as prescribed by the regulations, from the date of payment of the tax until the date of refund.

1990 c58 s62

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Liability for tax

(1)Every person who has the right to cut and remove trees from a parcel or part of a parcel appearing on the roll, or who is vested with a continuing benefit derived from having those trees cut and removed on the persons behalf, is liable for and shall pay to the Minister of Finance within 3 months of the mailing of the assessment notice by the assessor

(

a) where the parcel or part of a parcel is managed land, an annual managed land tax, calculated in accordance with the regulations; and

(

b) where the parcel or part of a parcel is not managed land, an annual, unmanaged land tax calculated in accordance with the regulations.

(2) The tax referred to in paragraph (1)(

b) shall increase for each year the land remains unmanaged land for 2 or more consecutive years.

(3) Notwithstanding subsection (1), instead of paying the tax provided for in subsection (1) a person receiving an assessment notice may choose to surrender a right to cut and remove trees, or a continuing benefit from having those trees cut to the Crown provided that the surrender occurs within 3 months of the mailing of the assessment notice by the assessor.

(4) Where the tax is paid in respect of land to which this Part does not apply, the Minister of Finance may refund the tax in accordance with the regulations to the person who originally paid it.

1990 c58 s63; 1993 c42 s16 ; 2022 c17 s17

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Annual tax rate

63.1

For the purposes of calculating the managed land tax, each year the minister shall calculate and set the annual tax rate in accordance with the following formula:

T = ( C fj

+ C ij

- R fj

N x L

where

T =

the annual tax rate for the current year;

N =

C fj

the cost of fire protection for the province, excluding Labrador

, during the 5 year

period immediately before the taxation year;

C ij

the cost of insect and disease protection for the province, excluding Labrador

, during the 5 year

period immediately before the taxation year, except operational spray costs;

R fj

the forest-related revenues during the 5 year

period immediately before the taxation year arising from

(

i) the Canadian Interagency Mutual Aid Resource Sharing Agreement, and

(ii)

the costs received under the Forest Fires Liability and Compensation Regulations ; and

L =

the total land area in hectares of the province, excluding Labrador

and water bodies larger than 2 hectares .

2018 c29 s2

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Fair market value

63.2

For the purposes of calculating the unmanaged land tax, each year the minister shall calculate and set the fair market value of productive forest in accordance with the following formula:

FMV = GMTV

PFL

where

FMV =

the fair market value of productive forest for the current year;

GMTV =

the average gross merchantable timber volume of all merchantable trees;

RR =

the prevailing royalty rate for pulpwood obtained from areas not serviced by a government owned access road; and

PFL =

the area of productive forest land of the province, excluding Labrador .

2018 c29 s2

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Publication in Gazette

63.3

Each

year the minister shall publish in the Gazette

the annual tax rate referred to in

section 63.1 and the fair market value referred to in

section 63.2.

2018 c29 s2

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Assessment directed by minister

(1)Where a person who has the right to cut and remove trees or who is vested with a continuing benefit from having those trees cut and removed on the persons behalf fails or refuses to make a return as required by this Part, or no return is made for a parcel or part of a parcel in respect of which a tax is payable under this Part, the Minister of Finance may direct the assessor to make an assessment of the tax payable by that person, or in respect of that parcel.

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

(3) Where the name and address of a taxpayer remains

unknown to the Minister of Finance after reasonable inquiry, notice of assessment made under subsection (1) shall be published in the Gazette

and in a newspaper circulating within the district where the parcel or part of the parcel is located.

(4) The publication of a notice of assessment under subsection (3) shall describe the parcel or part of the parcel and shall be considered to be

full and proper service of notice of assessment upon all persons for the purpose of this Part.

1990 c58 s64; 2022 c17 s18

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Recovery of taxes by action

The Minister of Finance may recover the amount of tax that is due and payable under this part by action in a court of competent jurisdiction as a debt to the Crown, and the court may award costs in the action for or against the Crown.

1990 c58 s65

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Issue of tax certificate

(1)Where a taxpayer fails to pay the tax, or a part of the tax, that is due and payable under this Part, the Minister of Finance may issue a certificate stating the amount of the tax due and remaining unpaid, and the name of the person by whom it is payable.

(2) The Minister of Finance may file the certificate issued under subsection (1) with the Supreme Court and when it has been so filed the certificate is of the same force and effect and all proceedings, including appeal, may be taken on it as if it were a judgment of that court for the recovery of a debt of the amount specified in the certificate against the person named in it.

(3) The Minister of Finance may recover all reasonable costs and charges attendant upon the filing of a certificate under subsection (2) in like manner as the amount stated in the certificate.

1990 c58 s66; 2013 c16 s25 ; 2026 c11 s8

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Demand on 3rd party

(1)The Minister of Finance may 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 tax under this Part, demand that the person pay to the Minister of Finance on account of that taxpayer's liability under this Part the whole or part of the money payable by that person to the taxpayer.

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

(3) A person who, after receiving a demand from the Minister of Finance under subsection (1), discharges a liability by payment to the taxpayer referred to in that subsection is personally liable to the Minister of Finance to the extent of the liability so discharged as between the person and the taxpayer or to the extent of the liability of the taxpayer for taxes, whichever is the lesser amount.

1990 c58 s67

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Power to recover taxes

The powers conferred by this Part for the recovery of taxes by action in court by filing a certificate, or by demand under

section 67, may be exercised separately or concurrently or cumulatively, and the liability of a taxpayer for the payment of the tax is not affected by the fact that a fine, penalty or forfeiture has been imposed, paid or incurred by the taxpayer under this Part.

1990 c58 s68

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Taxes a lien on trees

(1)The taxes payable under this

Part constitute a lien or charge in favour of the Crown upon the trees standing on the parcel in respect of which the tax is payable and that lien or charge has priority over all other claims, liens, charges, privileges or encumbrances of every person, except those which have been registered under a statute providing for their registration prior to the date the assessment notice is sent under subsection 56(1).

(2) The lien or charge created by this

section and its priority shall not be lost or impaired by a neglect, omission or error of the Minister of Finance, or an agent or officer of the Minister of Finance, or by the taking of, or failure to take, proceedings to recover the taxes, interest or penalties due, or by the tender or acceptance of a partial payment of the taxes, interest or penalty payable under this Part.

1990 c58 s69; 1991 c43 s9

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Forfeiture of trees

(1)Where in respect of a parcel the tax on the parcel or a part of the tax on it remains unpaid on April 1 in the year following the year in which the tax became due and payable, the Minister of Finance shall, as soon as possible after that date

(

a) send by registered mail to the taxpayer and to any other person who, to the knowledge of the Minister of Finance, appears to have an interest in the trees on the parcel or part of it, in respect of which the tax, or part of the tax, is unpaid; or

(

b) where no taxpayer or person having an interest in the parcel that is subject to the tax is known to the Minister of Finance, publish in the Gazette

and in a newspaper circulating in the area in which the parcel is located

a notice (referred to in this

section as a "notice of forfeiture") that the tax or part of the tax is unpaid.

(2) A notice of forfeiture shall state that unless the tax is paid on or before a date specified in the notice, which date shall be not less than 3 months after the date of the mailing of the notice, the rights vested in a taxpayer, and in another person, to the trees standing on the parcel, or part of the parcel, including the right to cut and remove the trees, the privileges enjoyed by a taxpayer and another person of access to the parcel and egress from the parcel, the right to plant, cultivate, cut and remove new trees on and from the parcel, or part of the parcel, and those other rights that may be prescribed shall be forfeited to and become the property of the Crown.

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

(4) Where the tax, or part of the tax, in respect of which a notice of forfeiture is sent, remains unpaid on the date specified in that notice, all rights vested in the taxpayer, and other persons, to the trees growing on the parcel including the right to cut and remove the trees, the privileges enjoyed by the taxpayer and other persons of access to the parcel and egress from the parcel, the right to plant, cultivate, cut and remove new trees on and from the parcel, or part, and those other rights that may be contained in the notice of forfeiture are on and from that date forfeited to and become the property of the Crown and all right, title and interest of the taxpayer, and of other persons, to those trees is extinguished.

(5) No compensation is payable to a person in respect of the operation of subsection (4).

(6) A copy of a notice of forfeiture in respect of which there is attached an affidavit or a certificate on oath by a person having knowledge that the notice of forfeiture was sent or published as required under subsection (1) and that the amount stated in the notice of forfeiture, or a part of the amount 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, 2009.

(7) The copy of the notice of forfeiture with the affidavit or attached certificate shall, notwithstanding anything in the Registration of Deeds Act, 2009

to the contrary, be registered in accordance with that Act without proof for registration and without payment of fees.

(8) The provisions of the Registration of Deeds Act, 2009

shall apply with the necessary changes to the copy of the notice of forfeiture, with the affidavit or certificate attached, as if the Minister of Finance were a purchaser of the rights and privileges specified in the notice for valuable consideration from the person to whom the notice was sent.

1990 c58 s70; 2019 c8 s11

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Right to harvest trees

1990 c58 s71

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Payment of tax by creditor

(1)A mortgagee of a parcel, or part of a parcel, the holder of a registered mechanics' lien against that parcel, or part, and an execution creditor of the taxpayer have the right to pay the tax, or a part of the tax, in respect of the parcel, or a part of the parcel, or trees on the parcel, against which the mortgage or mechanics' lien is registered or that is bound by the writ of execution.

(2) (3) A holder of a registered mechanics' lien, who pays the tax or part of the tax under subsection (1), may file with the Registrar of Deeds the receipt for the amount paid, and the registrar shall note on the claim of 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 shall be as they would have been if the amount of the addition had been justly due for work or services done or materials placed or furnished.

(4) An execution creditor who pays the tax or part of the tax under subsection (1) may file with the sheriff the receipt for the amount paid and the sheriff shall add that amount to the sum remaining unpaid under the execution, and the amount so added shall bear interest at the prescribed rate from the date of payment, and the sheriff in the return of the writ shall refer to the amount and to the manner of its addition.

1990 c58 s72

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Interest and penalty

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

(2) Where a person does not pay tax in the time and manner required, a penalty may be assessed in the manner prescribed by the regulations.

(3) Where a certificate is issued under

section 66, interest under subsection (1) shall continue to be added to the amount of the tax payable as contained in the certificate.

(4) The minister may remit the penalty or the interest imposed under this section.

(5) A remission under this

section may be total or partial, conditional or unconditional, and may be granted whether before or after or pending a suit or proceeding for the recovery of the penalty or interest and before or after a payment of it has been made or enforced by process or execution.

1992 c16 s5

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Disposition of taxes

All taxes, costs, penalties, interest and fines paid by a person or recovered from a person under this Part form part of the Consolidated Revenue Fund.

1990 c58 s74; 1992 c16 s6

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Refunds

74.1

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

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

(3) Notwithstanding subsection (1), the Minister of Finance 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 as prescribed by the 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 s7

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Offences

(1)Every person who

(

a) fails to pay the tax; or

(

b) is guilty of an offence under this Part or the regulations

is liable on

summary conviction to a fine not exceeding $2,000 and in default of payment of the fine to imprisonment for a term not exceeding 6 months, or to both the fine and imprisonment.

(2) Where a company is guilty of an offence under this Part or the regulations, an officer, director or agent of the company who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence.

(3) An information in respect of an offence under this Part or the regulations shall be laid within 6 years from the date of the offence.

(4) Sections 736 or 737 of the Criminal Code

shall not be applied in disposing of a complaint made or in imposing punishment for an offence under this Part.

(5) An information or complaint for contravening a provision of this Part or a regulation may be for 1 or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part or the regulations is objectionable or insufficient by reason of the fact that it relates to 2 or more offences.

1990 c58 s75

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Regulations

(1)The Lieutenant-Governor in Council may make regulations

(

a) excluding land from the application of this Part for purposes of paragraph 41(d);

(

b) exempting generally a class of persons from the payment of the whole or part of the taxes imposed by this Part;

(c)

[Rep. by 1996 cR-10.1 s32]

(d)

[Rep. by 1996 cR-10.1 s32]

(

e) prescribing, either specifically or generally, the type of forest inventory and inventory data which shall be used in the compilation of a sustainable forest management plan;

(

f) specifying the circumstances under which an applicant for a certificate of managed land shall prepare a sustainable forest management plan or specified parts of a plan;

(

g) respecting the due dates for the submission of 5 year

operating plans, annual operating plans and annual reports;

(

h) prescribing penalties for late filing of a sustainable forest management plan or a return required to be made by this Part;

(i)

[Rep. by 1996 cR-10.1 s32]

(j)

[Rep. by 1996 cR-10.1 s32]

(

k) prescribing the methods and formulae, or either, to be applied for compiling the managed land tax and the unmanaged land tax;

(

l) fixing the duties of the assessor and other officers and persons appointed or designated to carry out the provisions of this Part;

(

m) prescribing the annual managed land tax;

(

n) prescribing increases in the unmanaged land tax, as required by subsection 63(2), with respect to a parcel or part of a parcel of land that is not managed land for 2 or more consecutive years;

(o)

[Rep. by 1996 cR-10.1 s32]

(

p) prescribing the duties of the board, with power to confer upon the board the power of an investigating body under the Public Investigations Evidence Act,

fixing the remuneration payable to the chairperson and other members and providing for reimbursement of outlays and travel expenses;

(

q) fixing the date in each year when the roll is to be prepared by the assessor and prescribing matters to be included in the roll;

(

r) 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;

(

s) prescribing rates and methods of calculating interest, the records, times and the manner of paying refunds, interest and making other payments;

(

t) prescribing the penalty to be paid for a period during which a tax or part of a tax remains unpaid; and

(

u) generally

for giving effect to this Part.

(2) Regulations made under paragraphs (1)(

a) and (

b) may be made with retroactive effect to a date stated in the regulations which shall not in any event be more than the period of 12 months before the date of publication in the Gazette.

1990 c58 s76; 1992 c16 s8 ; 1993 c42 s17 ; 1996 cR-10.1 s32 ; 2005 c40 s15

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Prevalence of this

Part

Nothing in

an Act of the province, or a grant, deed, licence, contract, agreement or other document, whether or not that grant, deed, licence, contract, agreement or other document has received ratification by the Legislature, passed, given, made or entered prior to January 10, 1975 shall be construed so as to defeat a provision of this Part, or to impose a liability on the part of the Crown, and where a provision of this

Part is in conflict with anything contained in a statute, grant, deed, contract, agreement or other document, the provisions of this Part shall prevail.

1990 c58 s77

PART IV

LICENSING OF MILLS

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Definitions

In this Part

(a)

"licence" means a licence to operate a mill issued or renewed under this Part;

(b)

"licensee" means a person to whom a licence is issued; and

(c)

"mill" means a facility in which timber is manufactured into a product prescribed by the regulations.

1990 c58 s78

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Licence

(1)No person shall construct, reconstruct or operate a mill or increase the productive capacity of a mill or convert an existing mill into a mill of another type without first obtaining a licence from the minister.

(2) (3) A licence issued under this

section shall specify the mill for which it is being issued and does not entitle the person to whom it is issued to operate another mill.

1990 c58 s79

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Limitation on licence

A licence does not convey to the licensee a right other than the right to operate a mill.

1990 c58 s80

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Cancellation or suspension of licence

The minister, or a person or category of persons authorized by the minister, may cancel a licence , suspend a licence

or suspend all or a part of mill operations being carried out under a licence

where the minister or the person authorized by the minister is of the opinion that the operation of the mill in respect of which the licence

was issued is

(

a) not in compliance with a term or condition of the licence ; or

(

b) not in compliance with a provision of this Part or the regulations.

1990 c58 s81; 2026 c11 s9

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Removal of mill

(1)Where a licence expires or is cancelled under this Part and the mill in respect of which the licence was issued is on Crown lands, the licensee shall within 6 months after the date of the expiration or cancellation of the licence remove the mill and all building or machinery forming part of the mill from the lands and where the licensee does not do so within that time the mill and those buildings and machinery become the property of the Crown.

(2) The minister may dispose of a mill, building or machinery which becomes the property of the Crown under subsection (1).

(3) No compensation shall be paid to a licensee or to a person claiming under the licensee or on that person's behalf in respect of a mill, building or machinery which becomes the property of the Crown under subsection (1), and no action lies on behalf of that person against a person who takes possession of the mill, buildings or machinery under subsection (2) in respect of compensation or payment for the mill, buildings or machinery.

1990 c58 s82

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Annual returns, etc.

(1)Every licensee shall

(a)

4 times in each year, in the manner and form that the minister may require, furnish to the minister a return sworn to by the licensee, an agent of the licensee or an employee of the licensee having knowledge of the facts contained in the return showing the quantity of

(

i) timber, and

(ii)

each timber product,

manufactured during the preceding 3 months in the mill in respect of which the licensee held a licence; and

(

b) keep books and records that the minister may require in which the licensee shall enter a record of the quantity of timber cut or purchased for the mill in respect of which the licensee held a licence and the disposition of the products manufactured from the timber.

(2) The licensee, the agent of the licensee or an employee of the licensee having the custody of those books and records shall produce them for inspection whenever required to do so by a forestry official.

(3) A person who fails to comply with subsection (1) or (2) is guilty of an offence and liable on

summary conviction to the penalty provided by the regulations.

1990 c58 s83; 2001 c28 s6

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Recovery of fees

A person who operates an unlicensed mill is, in addition to a fine or penalty provided for by this Part, liable to pay to the minister the amount of the fees in respect of the period of the operation of the mill that would have been payable if a licence had been issued to that person and the amount may be recovered in a court of competent jurisdiction as a debt due the Crown.

1990 c58 s84; 1993 c42 s18

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Offence

A person who operates

(

a) an unlicensed mill;

(a.1)

a mill while the mill licence is suspended or all or part of the mill operations being carried out under the licence are suspended; or

(

b) a mill manufacturing timber obtained from Crown lands or public land otherwise than in accordance with this Act and the regulations

is guilty of an offence and liable on

summary conviction to the penalty prescribed by regulations.

1990 c58 s85; 1993 c42 s19 ; 2026 c11 s10

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Regulations

(1)The minister may make regulations

(

a) establishing levels of permissible wastage in the manufacturing of timber;

(

b) regulating the disposal of waste from mills;

(

c) providing for the grading of products of a mill and establishing standards by which different grades of those products shall be known;

(

d) appointing inspectors for the purposes of this Part;

(

e) prescribing the records to be maintained by a mill operator and the location at which those records are to be maintained;

(

f) prescribing conditions for the issuance of licences and their renewal under this Part;

(

g) establishing different types and classes of mills;

(

h) prescribing penalties for a violation of a provision contained in this Part;

(i)

[Rep. by 1997 c13 s24]

(

j) respecting the location and relocation of mills; and

(

k) generally, to give effect to the provisions of this Part.

(2) Regulations made under subsection (1) may be made to apply to the whole or to a part of the province specified in the regulations.

1990 c58 s86; 1997 c13 s24

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Penalty

(1)A person who contravenes this Part or the regulations is guilty of an offence and is, in addition to another penalty provided by this Part, liable to a fine of not less than $200 or in default of payment of the fine to imprisonment for a period not exceeding 6 months.

(2) A licence issued under this Part shall not be renewed where the person to whom it was issued has not paid a fee associated with its issuance or has not provided information with respect to the licence that has been lawfully requested.

1990 c58 s87

PART V

FOREST

PROTECTION

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Measures to protect forests

(1)The minister may undertake all reasonable measures to provide for effective protection of the forests whether on Crown lands, public land or privately owned land.

(2) In taking measures under subsection (1), the minister may use forestry officials or may employ or authorize independent contractors to take the measures that the minister directs.

1990 c58 s88; 1993 c42 s20

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Status of independent contractors

Where independent contractors are employed or authorized by the minister under subsection 88(2)

they are considered to be

(

a) agents of the Crown; and

(

b) officers of the Crown for the purposes of subsection 15(2) of the Proceedings Against the Crown Act.

1990 c58 s89

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Use of pesticide

The minister may, subject to the Environmental Protection Act,

use or authorize the use of

(

a) a pesticide or other chemical registered under the Pest Control Products Act

(Canada); or

(

b) methods of biological control,

in a measure taken to protect or manage the forests of the province.

1990 c58 s90; 2026 c11 s11

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Injunction

An interim or permanent injunction shall not be granted by a court against the minister, the Crown, an officer or agent of the Crown, or an independent contractor, to prevent the taking of measures authorized or directed by the minister under

section 90.

1990 c58 s91

Division I - Forest

Travel

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Application of Division

(1)Notwithstanding another statute or law or a grant, lease, licence or other right granted, given or reserved to a person under

an Act, this Division applies to the following land within the jurisdiction of the province:

(

a) all forest land;

(

b) all land within 300 metres of forest land; and

(

c) all land that contains flammable vegetation.

(2) Notwithstanding subsection (1), this Division does not apply to

(

a) a roadway; or

(

b) persons who are required to be in a restricted area in the course of their duty under a law of the province.

1990 c58 s92; 2026 c11 s12

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Forest travel

(1)The minister may, by order, declare an area of land referred to in subsection 92(1)

to be

a restricted travel area for the period set out in the order for one or both of the following purposes:

(

a) reducing the probability of a fire starting or spreading on land referred to in the order during periods of elevated forest fire risk; and

(

b) restricting entry on land referred to in the order immediately before, during and immediately after the lands are sprayed by insecticides or herbicides.

(2) An order may describe the restricted travel area by the boundaries of the area or by the use of

a name by which the area is generally or commonly known.

(3) Notice of an order made by the minister under subsection (1) may be given in the manner that the minister considers will give it the most prompt and adequate publicity and an order varying or revoking a designation may be made in a similar manner.

(4) Subject to this Part, no person shall travel through or be in a restricted travel area while an order is in force except in accordance with the provisions of that order or under and in accordance with a permit.

(5) The minister may in an order

(

a) allow travel in or use of a restricted travel area or part of an area for those purposes and upon those conditions that may be specified in the order;

(

b) exempt from the operation of the order those persons or classes of persons that may be specified in the order; and

(

c) exempt from the operation of the order an area of land or a class of land specified in the order.

(6) The minister may make different orders in respect of

(

a) different lands referred to in subsection (1); or

(

b) the same lands referred to in subsection (1) for different times.

(7) The minister may vary an order in respect of the period during which it applies, the area in which it applies and the person or classes of persons to whom it applies.

(8) A copy of an order published by the department shall be evidence in court of the publication and the content of the order without further proof of the matter.

1990 c58 s93; 2026 c11 s13

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Forest travel permit

(1)The minister may issue a forest travel permit for travel in or use of a restricted travel area or part of an area for those purposes and subject to those conditions that the minister may prescribe in the permit.

(2) Notwithstanding subsection (1), a permit does not give to the holder a right or privilege that the holder would not have had in respect of travel in or use of a restricted travel area if the permit had not been issued to the holder.

(3) The minister may by personal service or registered mail notify the holder of a permit of the cancellation or variation of the permit or a condition of the permit to which the holder is subject.

(4) The minister may cancel a permit under subsection (3) by publishing a notice in the manner that the minister considers will give it the most prompt and adequate publicity.

(5) The minister may authorize other persons to issue permits in the name of the minister where the terms of those permits have been approved by the minister.

1990 c58 s94; 2026 c11 s14

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Person to show permit

(1)A person found within a restricted travel area may be required by a forestry official to show the travel permit issued to that person and where one is not shown the forestry official may take the name, address, destination, route of travel and location of camp of that person.

(2) A forestry official who encounters a person in a restricted travel area without a valid permit may order that person to leave the area and a person who does not obey the order to leave is guilty of an offence.

1990 c58 s95

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Offence

A person who violates or fails to comply with a provision of this Division, a provision of an order or permit or a condition attached to that order or permit is guilty of an offence and liable on

summary conviction to a penalty prescribed in the regulations.

1990 c58 s96; 2026 c11 s15

Division II - Forest

Fires

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Fire season

(1)The minister may by order declare a period in each year to be known as the forest fire season in the province.

(2) An order made under subsection (1) may apply to the whole or a part of the province and may apply to different parts of the province at different times and may be extended or shortened for the whole or a part of the province.

(3) Notice of an order made under this

section may be given in a manner that the minister considers will give it the most prompt and adequate publicity.

(4) A copy of an order published by the department shall be evidence in court of the publication and the content of the order without further proof of the matter.

1990 c58 s97; 2026 c11 s16

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Permit to burn

(1) During the forest fire season, no person shall ignite a fire or cause a fire to be ignited on land referred to in subsection 92(1) except in accordance with

(a)

subsection (2);

(

b) a permit to burn issued under subsection (4); or

(

c) the regulations.

(2) A person may ignite a fire or cause a fire to be ignited on land referred to in subsection 92(1) under the circumstances set out in an order made under

section 97.

(3) A person who wishes to ignite a fire or cause a fire to be ignited on land referred to in subsection 92(1) during the forest fire season shall apply to a forestry official for a permit to burn.

(4) (5) A permit to burn may be suspended in accordance with the regulations and where suspended, the permit holder shall not ignite a fire or cause a fire to be ignited

on land referred to in subsection 92(1) and shall extinguish a fire that was started under the permit to burn.

(6) A permit to burn may be cancelled by a forestry official for a contravention of this Division, the regulations or a term or condition of the permit to burn and where cancelled, the permit holder shall not ignite a fire or cause a fire to be ignited on land referred to in subsection 92(1) and shall extinguish a fire that was started under the permit to burn.

(7) The holder of a permit to burn who ignites or causes a fire to be ignited shall take every reasonable precaution to prevent the fire from spreading and shall not leave the fire unattended until it is extinguished.

(8) The possession of a permit to burn does not discharge the person to whom it is issued from responsibility for damage resulting from a fire lit by that person.

(9) The holder of

a permit to burn shall keep a copy of the permit on the site where the burning is taking place.

(10) A person who fails to comply with subsection (1), (5) or (6) is guilty of an offence and is liable on

summary conviction to a penalty prescribed in the regulations.

1990 c58 s98; 2022 c17 s19 ; 2026 c11 s17

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Fire proclamation

(1)Notwithstanding the other provisions of this Division, the minister may, whenever the minister considers it necessary for the purpose of

reducing the probability of a fire starting or spreading on land referred to in subsection 92(1)

, by proclamation, prohibit the setting of fires for any purpose in any part of the province during the period specified in the proclamation except under the conditions specified in the proclamation.

(2) Where a proclamation is made under subsection (1), a person shall not, except in accordance with the proclamation, ignite, maintain or make use of a fire, or cause a fire to be ignited, maintained or used, during the period specified in the proclamation.

(3) Notice of a proclamation issued under this

section may be given in a manner that the minister considers will give it the most prompt and adequate publicity.

(4) A copy of a proclamation published by the department shall be evidence in court of the publication and the content of the proclamation without further proof of the matter.

(5) A person who fails to comply with subsection (2) is guilty of an offence and is liable on

summary conviction to a penalty prescribed in the regulations.

1990 c58 s99; 2022 c17 s20 ; 2026 c11 s18

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Where forest fire occurs

(1) For the purpose of controlling and extinguishing a fire on land referred to in subsection 92(1), a forestry official may, where the forestry official determines there is a risk of the fire spreading to forest land, do one or more of the following:

(

a) requisition the use of privately owned equipment;

(

b) order persons to provide reasonable assistance to a forestry official; and

(

c) order persons to leave an area that is affected by or may be affected by a forest fire.

(2) The minister may set

(

a) the rate of pay for persons fighting a fire on

land referred to in subsection 92(1); and

(

b) the compensation for the use of privately owned equipment used by the department.

(3) A person shall not refuse to

(

a) allow the use of the person's equipment requisitioned by a forestry official under paragraph (1)(a);

(

b) follow an order of a forestry official under paragraph (1)(

b) to

provide reasonable assistance to the forestry official

; or

(

c) follow an order of a forestry official under paragraph (1)(

c) to leave an area that is affected by or may be affected by a forest fire.

(4) A person who is aware that a forest fire has started and exists on forest land shall immediately notify a forestry official or the department.

(5) A person who fails to comply with subsection (3) or (4) is guilty of an offence

and is liable on

summary conviction to a penalty prescribed in the regulations

1990 c58 s100; 1993 c42 s21 ; 2026 c11 s19

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Prohibitions and required safety measures

(1)A person who is on land referred to in subsection 92(1) during the forest fire season shall not throw, drop or otherwise deposit a burning match, cigarette, cigar or other smoking material, live coals, hot ashes or other burning substances or fail to extinguish such a thing.

(2) Where a person is permitted to ignite a fire by this Division, that person shall take every reasonable effort to prevent the fire from spreading and shall not leave the fire unattended until the fire is completely extinguished.

(3) A person in charge of a forestry operation or other activity conducted on land referred to in subsection 92(1) shall provide and maintain the fire fighting equipment that is required by the regulations at the place of the forestry operation or other activity.

(4) No person shall, o n forest land or within 300 metres of forest land,

operate a burner, engine, incinerator or other spark emitting outlet that is not provided with an adequate device for arresting sparks.

(5) No person shall refuel or leave unattended a power saw or like equipment on land referred to in subsection 92(1) unless the equipment has cooled to the point where it is unlikely to cause a fire or has been put in a place where it is unlikely to start a fire.

(6) No person shall store or transport gasoline, fuel oil or a similar volatile flammable substance on forest land in a container that is not listed and labelled by a national testing laboratory recognized by the fire commissioner .

(7) During the forest fire season, a person in charge of a group of persons entering land referred to in subsection 92(1) shall ensure that the person and all persons under that person's charge are fully informed of the provisions of this Division and the regulations pertaining to forest fire protection.

(8) A person who fails to comply with subsection (1), (4), (5) or (6) is guilty of an offence and is liable on

summary conviction to a penalty prescribed in the regulations.

1990 c58 s101; 2022 c17 s21 ; 2026 c11 s20

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Woods operation

(1) A person having charge of a logging camp, mine, mill or garbage dump located on forest land or within 300 metres

of forest land

hall have the area surrounding the site, including areas where stockpiles, waste and debris are located, cleared of flammable material for a distance of at least 30 metres

or the distance that may be requi