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This is an unofficial version . If you need an official copy, use the bilingual (PDF) version .

This version is current as of July 6, 2026 .

It has been in effect since May 12, 2021 .

Legislative history

C.C.S.M. c. M165

The Mining Claim Tax Act

Enacted by

Proclamation status (for any provisions coming into force by proclamation)

SM 1987-88, c. 54

Amended by

SM 1995, c. 33, s. 15

SM 2000, c. 35, s. 58

SM 2004, c. 42, s. 71

SM 2008, c. 42, s. 65

SM 2010, c. 33, s. 38 and 81

SM 2021, c. 5, s. 33

NOTE: Proclamations published in The Manitoba Gazette before December 1, 2009 are not available online.

Proclamations published after May 10, 2014 are published only on this website.

Previous version(s)

17 June 2010 to 11 May 2021 — bilingual version (PDF)

9 Oct. 2008 to 16 June 2010

Note: Earlier consolidated versions are not available online.

Regulations

Regulations under The Mining Claim Tax Act in force on June 29, 2026 (unless otherwise noted).

Number

Title

375/88

Mining Claim Tax Regulation

Registered: September 19, 1988

Published: October 1, 1988

NOTE: This is the first version. It has not been amended.

Minister responsible

Minister of Finance

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The Mining Claim Tax Act, C.C.S.M. c. M165

Loi de la taxe sur les claims miniers, c. M165 de la C.P.L.M.

(Assented to July 17, 1987)

(Date de sanction : le 17 juillet 1987)

bilingual version (HTML)

version bilingue (HTML)

Table of Contents

Section

1 Tax on all claims

2 Rate set

3 Notice

4 Forfeiture

5 Repeal

6 C.C.S.M. reference

7 Commencement

Table des matières

Article

1 Assujettissement

2 Fixation des droits

3 Avis

4 Confiscation

5 Abrogation

6 Codification permanente

7 Entrée en vigueur

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

SA MAJESTÉ, sur l'avis et du consentement de l'Assemblée législative du Manitoba, édicte :

Tax on all claims

1 The owner or lessee of each of the mining claims grouped under (Orders in Council 1746/56, 574/57, 1060/57, 1061/57, 1699/57, 1913/57, 224/59 and 1290/61) and a patent granted by Her Majesty in right of Canada or Her Majesty in right of Manitoba, and formerly subject to

Part III of The Mining Royalty and Tax Act shall pay to the Minister of Finance in respect of each mining claim a tax established under

section 2 in and for each year, and payable on or before December 31 in each year.

S.M. 1995, c. 33, s. 15 .

Assujettissement

1 Le propriétaire ou le preneur à bail de chacun des claims miniers regroupés aux termes des décrets 1746/56, 574/57, 1060/57, 1061/57, 1699/57, 1913/57, 224/59 et 1290/61 et des lettres patentes accordées par Sa Majesté du chef du Canada ou par Sa Majesté du chef du Manitoba, et anciennement soumis à la

partie III de la loi intitulée « The Mining Royalty and Tax Act » doit payer chaque année au ministre des Finances une taxe établie en vertu de l'article 2 à l'égard de chaque claim minier, laquelle taxe est payable au plus tard le 31 décembre.

L.M. 1995, c. 33, art. 15 .

Rate set

2 The Lieutenant Governor in Council may, by regulation, set the tax payable in respect of each mining claim.

Fixation des droits

2 Le lieutenant-gouverneur en conseil peut, par règlement, fixer la taxe exigible à l'égard des claims miniers.

Notice

3 Where the tax payable under

section 1 has not been received by the Minister of Finance by December 31, the minister responsible for the administration of The Mines and Minerals Act may send to the owner and any lessee of the mining claim, a notice that the tax is in default and that in default of payment within 30 days of the mailing of the notice, the mining claim will be forfeited to His Majesty in right of Manitoba.

S.M. 1995, c. 33, s. 15 ; S.M. 2000, c. 35, s. 58 ; S.M. 2004, c. 42, s. 71 ; S.M. 2008, c. 42, s. 65 ; S.M. 2010, c. 33, s. 81 ; S.M. 2021, c. 5, s. 33 .

Avis

3 Si le ministre des Finances n'a pas reçu, le 31 décembre, la taxe payable en vertu de l'article 1, le ministre chargé de l'application de la

Loi sur les mines et les minéraux peut envoyer au propriétaire ou au preneur à bail du claim minier, un avis portant que la taxe demeure impayée et qu'à défaut de paiement dans les 30 jours de la mise à la poste de l'avis, le claim minier sera confisqué au profit de Sa Majesté du chef du Manitoba.

L.M. 1995, c. 33, art. 15 ; L.M. 2000, c. 35, art. 58 ; L.M. 2004, c. 42, art. 71 ; L.M. 2008, c. 42, art. 65 ; L.M. 2010, c. 33, art. 81 ; L.M. 2021, c. 5, art. 33 .

Forfeiture

4 Where the tax is not paid within the time set out in the notice, the minister responsible for the administration of The Mines and Minerals Act may cancel the mining claim and the mining rights become the property of His Majesty in right of Manitoba.

S.M. 1995, c. 33, s. 15 ; S.M. 2000, c. 35, s. 58 ; S.M. 2004, c. 42, s. 71 ; S.M. 2008, c. 42, s. 65 ; S.M. 2010, c. 33, s. 81 ; S.M. 2021, c. 5, s. 33 .

Confiscation

4 Si la taxe n'est pas acquittée dans le délai mentionné dans l'avis, le ministre chargé de l'application de la

Loi sur les mines et les minéraux peut annuler le claim minier et les droits miniers sont dévolus à Sa Majesté du chef du Manitoba.

L.M. 1995, c. 33, art. 15 ; L.M. 2000, c. 35, art. 58 ; L.M. 2004, c. 42, art. 71 ; L.M. 2008, c. 42, art. 65 ; L.M. 2010, c. 33, art. 81 ; L.M. 2021, c. 5, art. 33 .

Repeal

5 The Mining Royalty and Tax Act ,

chapter M180 of the Continuing Consolidation of the Statutes of Manitoba , is repealed.

S.M. 2010, c. 33, s. 38 .

Abrogation

5 La loi intitulée The Mining Royalty and Tax Act ,

chapitre M180 de la Codification permanente des lois du Manitoba , est abrogée.

C.C.S.M. reference

6 This Act may be referred to as

chapter M165 of the Continuing Consolidation of the Statutes of Manitoba .

S.M. 2010, c. 33, s. 38 .

Codification permanente

6 La présente loi est le

chapitre M165 de la Codification permanente des lois du Manitoba .

Commencement

7 This Act comes into force on January 1, 1988.

Entrée en vigueur

7 La présente loi entre en vigueur le 1 er janvier 1988.