Municipal Tax Sales
When land is sold for municipal taxes or is vested in a municipality under
the Municipal Act, 2001,
such sale or vesting may create a severance of the surface rights from the
mining rights if the mining rights are liable for a tax imposed under the Mining Act R.S.O. 1990. If
the lands are liable for a mining land tax, only
the surface rights in the land are conveyed and the sale or vesting does not in
any way affect the mining rights.
As per the Registry Act,
Regulation 995, Section 48, a tax deed or notice of vesting under
the Municipal Tax Sales Act (now the Municipal Act, 2001), affecting lands that
are part of a local municipality referred to in Schedule 2 of those regulations,
shall not be registered unless it bears a statement in Form 34 or 35. The
statement is to be completed and signed by an authorized staff of the Ministry
of Northern Development and Mines (MNDM) indicating whether the land is liable
for tax and whether a severance will be created.
If filing documents electronically, Schedule 3, "Tax Deed", and Schedule 4,
"Notice of Vesting", must have a statement by the Treasurer verifying that MNDM
has advised the Municipality, regarding mining land tax, that the land described
in this Tax Deed/Notice of Vesting:
- is liable to a tax imposed under the Mining Act and accordingly,
under Section 384 of the Municipal Act, 2001, the registration of this
document creates a severance of the surface rights from the mining rights, or
- is not liable to a tax imposed under the Mining Act and
accordingly, under Section 384 of the Municipal Act, 2001, the registration of
this document does not create a severance of the surface rights from the
mining rights.
To obtain this advice, the Treasurer requests the Ministry of Northern
Development and Mines complete a Form 9, "Mining Act Information". A completed
form 9 will indicated whether the land described is or is not liable to tax.
Please note that in preparing these forms, the Ministry cannot search records
by Reference or Subdivision plans but by Lot, Concession, Township, claim
number, etc… Identifying if the property comprises surface and/or mining rights
is also helpful. Therefore, it might be beneficial to have parcels/abstracts as
well as their current PINS and either include them with your request or have
them available should they be required.
For more information, please contact the Mining
Lands Administrator.
