B.C. Reg. 86/98

M151/98
Deposited March 26, 1998

Mineral Tax Act

Mineral Tax Return Form Regulation

[includes amendments up to B.C. Reg. 287/2002]

Form of returns

1 (1)  A return delivered by an operator of a mine to the commissioner under section 12 (1) of the Mineral Tax Act must be in the form set out in Schedule A.

(2)  A return delivered by an operator of a placer gold mine to the commissioner under section 12 (1.1) of the Mineral Tax Act must be in the form set out in Schedule C.

(3)  A return delivered by a quarry operator to the commissioner under section 12 (1.2) of the Mineral Tax Act must be in the form set out in Schedule D.

(4)  A return delivered for an operator's exploration account under section 12 (7) of the Mineral Tax Act must be in the form set out in Schedule E.

[am. B.C. Regs. 272/99, s. 1; 431/2000, s. 1; 287/2002, ss. (a) and (b).]

 

Schedule A-1

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule A-2

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule A-3

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule A-4

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule A-5

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule B

Repealed. [B.C. Reg. 287/2002, s. (d).]

 

Schedule C

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule D

[en. B.C. Reg. 287/2002, s. (c).]

 

Schedule E

[en. B.C. Reg. 287/2002, s. (e).]

[Provisions of the Mineral Tax Act, R.S.B.C. 1996, c. 291, relevant to the enactment of this regulation: section 45]