This series consists of records regarding the assessment and taxation of mineral and gas resources across the province from 1974-1986. These records were created by the Mineral Revenue Division and its successors. Records include mineral tax assessment appeal files, and gas field production ledgers.
Mineral tax assessment appeal files document significant mineral tax appeals and interpretations. Under the Mineral Tax Act, taxpayers had the right to appeal notices of assessment to the Mineral Tax Review Board. If unsatisfied with the Board’s decision, taxpayers could appeal it in the Supreme Court of British Columbia, and further appeal it to the BC Court of Appeal and the Supreme Court of Canada. This changed in 2003, when legislation eliminated the Mineral Tax Review Board, and provided a new appeal process to the minister. Records include correspondence; decisions and notices of appeal from the Mineral Land Tax Review Board; land records; submissions from the Assessor of Mineral land tax, including maps, lists of claims, and tax records; Orders-in-Council designating lands as mineral production areas; reports; and court records.
Monthly gas field production ledgers are organized by battery and were part of the petroleum reporting system. The records are computer generated reports created in the process of calculating gas royalties and tax invoices. These records provide a concise history of volumes and values of oil and natural gas, as well as related royalties and freehold production taxes.
The Ministries responsible for the creation of these records and the dates they were responsible are:
Dept. of Mines and Petroleum Resources (1960-1976)
Ministry of Mines and Petroleum Resources (1976-1978)
Ministry of Energy, Mines and Petroleum Resources (1978-1996)
Scheduled under the Mineral, Oil and Gas Revenue ORCS (schedule 159500) number 20315-30 and 30380-06.
British Columbia. Dept. of Mines and Petroleum Resources