Mineral Tax Act definition

Mineral Tax Act means the Mineral Tax Act, RSBC 1996, c.291 as in force on the date hereof.
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Mineral Tax Act means the Mineral Tax Act, as amended from time to time, and legislation in addition to or in substitution thereof which assesses a tax on minerals or mining in favour of the Province similar to the tax presently assessed under the Mineral Tax Act;
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Examples of Mineral Tax Act in a sentence

  • The Ktunaxa Parties acknowledge that the Province may audit an Operator from time to time to review the accuracy of Mineral Tax Act payments over a specific period of time, and also understand that an Operator may appeal any assessment or reassessment of tax, penalty or interest to the Minister responsible for administering the Mineral Tax Act and then to a court.

  • Notwithstanding any other provision of this Agreement, British Columbia’s obligation to provide information that is confidential under the Mineral Tax Act is subject to British Columbia obtaining written consent from the Proponent for sharing such information.

  • Nak’azdli and the Trust will keep confidential information that British Columbia explicitly denotes as “Confidential”, including the Payment Statements and any information that relates to tax payment information under the Mineral Tax Act, and will not disclose such information to any other person, unless compelled to do otherwise by law.

  • The first Payment Statement will be provided following the first BC Fiscal Year in which British Columbia receives a tax payment from the Proponent under the Mineral Tax Act which will occur after the mine commences operation.

  • Despite any other provision of this Project Appendix, the Province’s obligation to provide a payment statement to the KNC under subsection 4(9) or to provide information that is confidential under the Mineral Tax Act is subject to the Province obtaining written consent of the Operator to share such information.

  • The Parties acknowledge that Mineral Tax Act revenues fluctuate and that Project Payments will vary over time.

  • TAXABLE A list of all minerals occurring in British Columbia which are taxable under the Mineral Tax Act would be too long to be presented here.

  • In several cases, the changes are designed to clarify duties and responsibili- ties under each act and simply to bring tax treatment in line with federal policies.This bill will amend the following statutes: Corpo- ration Capital Tax Act, Income Tax Act, Land Tax De- ferment Act, Mineral Tax Act, Motor Fuel Tax Act, School Act, Hotel Room Tax Act, Social Service Tax Act, Tobacco Tax Act, Petroleum and Natural Gas Tax Act and Logging Tax Act.

  • The mineral claim is subject to an annual tax assessment under the Mineral Tax Act.

  • C.) Election The Purchaser will succeed to all costs and expenses of Vendor and its predecessor in respect of the Property which are deductible in determining the Purchaser's liability under the Mineral Tax Act (B.C.) and, following the Time of Closing, the Vendor shall not have any entitlement to such costs and expenses in respect of the Projects.

Related to Mineral Tax Act

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time;

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Available Tax Increment means the Gross Tax Increment received by the City from Hennepin County during the period preceding each semi-annual Payment Date, less (i) the amount of tax increment, if any, which the City must pay to the school district, the county and the state pursuant to Minnesota Statutes, Sections 469.177, Subds. 9 and 11; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time, (ii) actual administrative costs of the City in an amount not to exceed 10% of Gross Tax Increment.

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • Real Property Tax As used herein, the term "real property tax" shall include any form of real estate tax or assessment, general, special, ordinary or extraordinary, and any license fee, commercial rental tax, improvement bond or bonds, levy or tax (other than inheritance, personal income or estate taxes) imposed on the Premises by any authority having the direct or indirect power to tax, including any city, state or federal government, or any school, agricultural, sanitary, fire, street, drainage or other improvement district thereof, as against any legal or equitable interest of Lessor in the Premises or in the real property of which the Premises are a part, as against Lessor's right to rent or other income therefrom, and as against Lessor's business of leasing the Premises. The term "real property tax" shall also include any tax, fee, levy, assessment or charge (i) in substitution of, partially or totally, any tax, fee, levy, assessment or charge hereinabove included within the definition of "real property tax," or (ii) the nature of which was hereinbefore included within the definition of "real property tax," or (iii) which is imposed for a service or right not charged prior to June 1, 1978, or, if previously charged, has been increased since June 1, 1978, or (iv) which is imposed as a result of a transfer, either partial or total, of Lessor's interest in the Premises or which is added to a tax or charge hereinbefore included within the definition of real property tax by reason of such transfer, or (v) which is imposed by reason of this transaction, any modifications or changes hereto, or any transfers hereof.

  • Goods and Services Tax (GST) shall mean any tax payable on the supply of goods, services or other things in accordance with the provisions of GST Law.

  • Applicable Tax Law means any Applicable Law relating to Taxes, including regulations and other official pronouncements of any Governmental Entity or political subdivision of such jurisdiction charged with interpreting such Applicable Law.

  • Pre-Tax Earnings means the Corporation's earnings before income taxes as reported in the Company's Consolidated Income Statement for each fiscal year of the Performance Period, excluding any non-cash charge incurred in accordance with accounting principles generally accepted in the United States of America (GAAP) for any restricted stock or restricted stock unit awards granted during the Performance Period and all options, restricted stock and other equity compensation granted to Directors during the Performance Period.

  • Applicable Tax State means, as of any date, (i) any State in which the Owner Trustee maintains the Corporate Trust Office, (ii) any State in which the Owner Trustee maintains its principal executive offices and (iii) any State in which the Servicer regularly conducts servicing and collection activities (other than purely ministerial activities) with respect to a material portion of the Receivables.

  • Agricultural lands means land currently used for the purpose of producing an agricultural commodity for commercial purposes, land left fallow under a crop rotational program, or land enrolled in an agricultural subsidy or set-aside program.

  • Consolidated Tax Expense means, for any period, the tax expense of Holdings and its Subsidiaries, for such period, determined on a consolidated basis in accordance with GAAP.

  • Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends thereafter.

  • Tax Cost means any increase in Tax payments otherwise required to be made to a Taxing Authority (or any reduction in any refund otherwise receivable from any Taxing Authority).

  • Assumed State and Local Tax Rate means the tax rate equal to the sum of the products of (x) the Corporation’s income tax apportionment factor for each state and local jurisdiction in which the Corporation files income or franchise tax returns for the relevant Taxable Year and (y) the highest corporate income and franchise tax rate in effect for such Taxable Year for each such state and local jurisdiction in which the Corporation files income tax returns for each relevant Taxable Year.

  • mineral lease means the mineral lease referred to in clause 8(1)(a) hereof and includes any renewal thereof;

  • smelter means an electrolytic reduction plant for the conversion of alumina to aluminium using alumina produced from bauxite;