Process on Lands and/or Mining Rights to be Forfeited for Mining Land Tax Arrears

This process follows provisions under section 197 of the Mining Act, R.S.O. 1990.

During the first few months of each year, a list is prepared by the Dispositions office of the Ministry of Northern Development and Mines of lands and mining rights that are 2 or more years in default of mining land tax.

Using this list, a search at one of several Land Registry Offices of the Ministry of Consumer and Business Services determines the owners of the property in default and every person appearing to have an interest in the property. A Notice of Impending Forfeiture is then prepared and mailed no later than June 30th to those owners and interested parties. The notice is sent to the last known address on record in the Dispositions and/or Land Registry offices. The notice states that unless the total amount of taxes, penalties and costs (a $10.00 cost is charged for each property) is paid by December 31st, the property may be forfeited and vested in the Crown.

Not later than the 15th day of July in each year, this list is published in one issue of The Ontario Gazette and in one issue of a newspaper published in the district or county in which the property is located, giving notice the amount due on each property and the December 31st due date.

While these outstanding amounts can be paid by any person or company, payment itself does not constitute a purchase of the property.

Properties left unpaid after December 31st are then reviewed for areas of issue such as mining related liabilities. After removing these few lands from the list, documents are executed and registered in the Land Registry Office formally forfeiting the property to the Crown.

Every effort is made to again make these lands available to the mining industry. In order to do so, the properties are published in a May edition of the Ontario Gazette. This notice advises the lands and mining rights are open to prospecting, staking out, sale or lease under the Mining Act on the following June 1st - an annual event eagerly anticipated by the mineral industry.

For more information pertaining to the above processes, please contact the Senior Tax and Lease Administrator. If you are enquiring on the status of your account, please contact the Revenue Clerk.