Mineral land tax exemptions

There are exemptions from mineral land tax available:

You can’t claim these exemptions if:

Agricultural exemption

If your land is used primarily for agricultural purposes, you may be exempt from paying the mineral land tax.

To request an exemption, complete and send us an Application for the Classification of Agricultural Mineral Land (PDF). This classification is different than the Agricultural Land Reserve (ALR) classification. When you submit your application you must provide evidence that you are in commercial production to qualify.

Your application must be received by March 31 to be considered for the current year. If you apply after March 31, your application will be considered for the next year.

If your application is approved, the exemption is automatically added to your mineral land tax account each year. However, if your mineral land no longer meets the standards for agricultural mineral land, you must let us know before April 1 of the year after your land ceases to meet those standards. We may periodically review your status.

Charitable exemption

If you are a registered charitable organization, you may be exempt from paying the mineral land tax.

  • Contact us with your charitable registration number to claim this exemption.

Land size exemption

Mineral land tax doesn’t apply if your total mineral land is smaller than 16.2 hectares and:

  • You hold interest in the land only, or
  • You hold both interest in the land and under-surface mineral rights, and the mineral rights have never been separated from the surface rights

However, if you hold mineral rights only, you must pay the tax regardless of the size of your land.