Owners or lessees of certain mining claims must pay a yearly tax to the Minister of Finance by December 31, and unpaid tax can lead to notice and forfeiture.
The Mining Claim Tax Act, C.C.S.M. c. M165 (Assented to July 17, 1987) bilingual version (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 HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: 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 . Rate set 2 The Lieutenant Governor in Council may, by regulation, set the tax payable in respect of each mining claim. 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 . 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 . Repeal 5 The Mining Royalty and Tax Act , chapter M180 of the Continuing Consolidation of the Statutes of Manitoba , is repealed.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 . 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 . Commencement 7 This Act comes into force on January 1, 1988.