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B.C. Reg. 458/78
O.C. 2587/78
Filed October 6, 1978
effective November 2, 1978
This consolidation is current to January 14, 2020.

Mineral Land Tax Act

Agricultural Mineral Land Regulation

Definition

1   For the purpose of the Mineral Land Tax Act and this regulation,

"agricultural purposes" means the commercial production of agricultural products for human consumption, directly or indirectly; but does not include land used primarily

(a) as tree farm land,

(b) for a garden the produce from which is consumed by the owner or his family,

(c) for raising or keeping horses,

(d) to grow Christmas trees, or

(e) for pasturing animals that are not used for human consumption.

Standards prescribed

2   For the purposes of classifying agricultural mineral land under section 3 (5) of the Mineral Land Tax Act, the following standards are prescribed:

(a) the mineral land must not be a Crown granted mineral claim;

(b) the owner of the mineral land must also own the surface;

(c) the mineral land must not be used for the purpose of exploring, developing or producing minerals, including coal, petroleum and natural gas;

(d) the mineral land must be used primarily for agricultural purposes.

[Provisions of the Mineral Land Tax Act, R.S.B.C. 1996, c. 290, relevant to the enactment of this regulation: sections 3 (5), 21 (2) (c)]