Bill 29 (Legislature 12, Session 1)

L12 S1 6697

Alberta — Bills

Bill NQ. 29 of 1953 A BILL TO AME,ND THE MINERAL TAXATION ACT, 1947 NOTE This Bill amends The Mineral Taxation Act, 1947, being

chapter 10 'Of the Statutes of Alberta, 1947. The definition 'Of "mineral" in

section 2 is amended slightly to -confQrm to the provisions of The Sand and Gravel Act.

Section 4 of the Act prQvides for a tax on mineral rights throughout the Province and in subsection (3) exempts minerals the working 'Of which is prDhibited by The Urban Mining Operations Act and minerals under the right-of-way 'Of a railway. This subsection has been rewritten. As only the working of-coal is restricted now by The Urban Mining Operations Act, the amended subsection refers only to coal, and also the reference tn right-nf-way is 'Omitted. Sub section (2) of

section 4 was repealed in 1949 and now the former subsection (3) is renumbered as subsection (2).

Section 6 is amended. The effect 'Of the amendment is to provide that an owner of a specified undivided interest of less than the whole in a mineral, is liable for the tax on the minerals in proportion tn his interest, or in the minimum amount, whichever is the greater.

Section 8 provides for the taxation of the principal mineral in a producing area and refers to

section 4. It was not dear in the reference whether both the taxing part and the exemption part of

section 4 were included in the reference. In the amendnlent the reference is changed to refer only to the taxing part of

section 4. SectiQn 9 of the Act provides varying methods fO'r assess ing the value of a principal mineral in a producing area where there is a well or mine 'Or where there is not. Sub section (6) which contained special provisinns applicable where the principal mineral is prnduced fDr the first time during the first four months of the year, is deleted. Sections 10. and 15 refer to the certifkation of the assess ment roll by the assessor. These referen-ces are amended SQ that it will be by the Chief Assessor that the assessment rQll is ;certified.

Section 17a is new. Suhsection (1) provides that with respect tD an owner 'Of a specified undivided interest of less than the whole in a mineral the taxm1ay be levied and taken in the same manner as if he wholly owned the minerals

ii without reference to any other owner of an interest. Sub sectiO'n (2) is the former

section 6 modified to describe the circumstances mOirei a(~curately.

Section 18 provides that a tax receipt or tax certificate is required when certain documents are presented for registra tion at the Land Titles Office. The amendment adds trans missions to' those documents with whi,ch the receipt or cer tificate is required.

Section 23 of the Act authorizes the filing of a notifica tion against the title to minerals where the taxes are in arrears and the subsequent taking of title if the taxes are not paid. Subsection (2) is amended similarly to the pres ent provision in subsection (Ie), to make it clear that the land titles fee for registering a discharge of the tax arrears notification must be paid in addition to the arrears of taxes where payment of taxes is made after the notification is pla·ced on the title and before the mineral title is cancelled.

A new subsection (3) is added also to provide that where minerals vest in Her Majesty the installations and fix tures including casing that m.ay have been put in to work the minerals will also vest in the Crown. This Bill comes into force upon assent but the new sub section (3) of

section 23 wilJ date baick to the 31st of March, 1947. .I. W.RYAN, Acting Legislative Counsel. (This note does not form any part of the Bill but is offered in explanation of its provisions.)

BILL No. 29 of 1953

An Act to amend The Mineral Taxation Act, 1947 ( Assented to ,1959) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Provipce of Alberta, enacts as follows: 1. The Mineral Taxation Act, 1947, being

chapter 10 of the Statutes o.f Alberta, 1947, is hereby amended.

Section 2, clause (

I) is amended by striking out the

Section 2 words "but does not include earth, gravel and sand which amended form a portion of the surface of the land" and by substitut- ing the wo.rds "but does no.t include sand and gravel that belong to the owner of the surface of land under The Sand and Gravel Act".

Section 4 is amended by striking out subsection

(3) Section 4 and by substituting the fo.llowing: amended "

(2) No tax shall be payable under this

section with respect to any eoal "(

a) if no other mineral is included in the same certifi cate of title, and " (

b) if the mining of theco.al is prohibited by the pro visions of The Urban Mining Operations Act.".

Section 6 is struck out and the following is sub-

Section 6 stituted: amended "6. Where an owner is registered in a Land Titles Office Owner of as the o.wner of a specified undivided interest of less than f~:;l~~;~d the whole in a mineral o.r minerals. he shall be liable for tax under

section 4 in an amount in proportion to his in- terest, or in the amount of the Ininimum tax prescribed by

section 5, whichever is the greater.".

Section 8 is amended by striking o.ut the word and

Section 8 figure "section 4" and by substituting the words and figures amended "subsection (1) of

section 4." '6.

Section 9 is amended by striking out subsection (6).

Section 9 . amended 7. Sections 10 and 15 are amended by striking o.ut the Sections 10 word "assessor" wherever it occures and by substituting '1nd 1~ d the words "Chief Assessor". amen e

New

section 17a Owner of specified interest Owner jointly or in common

Section 18 amended

Section 23 amended Casing, installations and fixtures vested in Her Majesty Coming into force 2 8. The following new

section is added immediately after

section 17: "17a.

(1) Where an owner is registered in a Land Titles Office as the owner of a specified undivided interest of less than the whDle in a mineral or mineT'als, any assessment, taxation .or proceedings, authorized with respect to a mineral or minerals by this Act, may be made, levied or taken with respect to his interest in the mineral Dr minerals in the same manner as if he wholly owned the mineral or minerals, without reference to any Dther owner of an in terest in, or title affecting, the mineral Dr minerals. "

(2) Where more than one owner is registered in a Land Titles Offi.ce as the owner jointly or in common Df a mineral Dr minerals, or as the owner jointly Dr in ,common Df a specified undivided interest of less than the whole in a mineral or 'minerals, all such owners shall be rega,rded as one owner for the purpDses of this A,ct.". 9. SectiDn 18 is amended by adding imm.ediately after the wDrds "Df sectiDn 25) ," the word "transmission,". 10. SectiDn 23 is amended, (

a) by adding immediately after the words "mineral Dr minerals", where they first Dceur in subsection (2), the words "and the fee Df three' dollars to' dis charge the tax arrears notificatiDn"; (

b) by adding immediately after subsection (2) the fDllowing new subsectiDn: "

(3) When any mineral or minerals, for which any p~ospecting, exploring,citrilling Dr mining operations have at any time been cDnducted are vested in Her Majesty pursuant to 'Subsection (2)' all installatiDns and fixtures including casing placed within, upDn Dr under the tra-ct in cDnnection with such DperatiDns, and being there when the mineral Dr minerals are vested in Her Majesty, shall also vest in Her Majesty free and clear Df all in cumbrances and becDme the property of Her Majesty in the right of the Province as represented by the Minister irrespective of whether such eas ing, installatiDns or fixtures may have been the p'roperty Df the Dwner of the mineral or minerals and irrespective of whether any notice has been de livered Dr sent to any person Dwning Dr having any interest in the casing, installations Dr fixtures.". 11.

This Act CDmes intD fDrce on the day upon which it is assented to and upon SD coming into foree clause (

b) of

section 10 shall be deemed to' have been in force at all times Dn and after the thirty-first day of March, 1947.

No. 29 FIRST SESSION TWELFfH LEGISLATURE 2 ELIZABETH II 1953 BILL

An Act to amend The Mineral Taxation Aict, 1947 Received and read the First time ............... . Second time ..... Third time ., HON. MR. MANNING

Document details

Collection	Alberta — Bills
Citation	L12 S1 6697
Type	bill
Volume / chapter	L12 S1 6697
Language	en
Format	json
Source	PROVINCIAL
Identifier	aef8390e4cffffd1ef917e726be26de5a0556fbd

Source file is stored in the law ingest library (json).