The Mineral Taxation Act, 1983 (Taxation Act) applies
to approximately 40,000 freehold mineral titles in
Saskatchewan.
Earlier this year, Saskatchewan enacted amendments to the
definitions of "mineral Commodity" and "mineral
title" in the Taxation Act. These amendments came into effect,
retroactively, such that the changes are deemed to apply as of June
25, 2001. The purpose of the amendments was to confirm the
Crown's authority to collect mineral rights tax on uncertified
mineral titles. The Government of Saskatchewan is now considering
further amendments to the Taxation Act through Bill No. 181: An Act
to amend The Mineral Taxation Act, 1983.
Most of these proposed amendments fall into the categorization
of modernization. Modernizing not only the language in the Taxation
Act through replacing the pronoun "he" with
"person" but also through permitting the Minister to
modernize the taxation process by introducing an electronic
management system.
