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B.C. Reg. 458/78 O.C. 2587/78 | Filed October 6, 1978 effective November 2, 1978 |
[Last amended March 30, 2022 by B.C. Reg. 76/2022]
1 For the purpose of the Mineral Land Tax Act and this regulation, "agricultural purposes" means the commercial production of agricultural products for human consumption, directly or indirectly; but does not include land used primarily
(b) for a garden the produce from which is consumed by the owner or the owner's family,
(c) for raising or keeping horses,
(d) to grow Christmas trees, or
(e) for pasturing animals that are not used for human consumption.
[am. B.C. Reg. 76/2022, s. 7.]
2 For the purposes of classifying agricultural mineral land under section 3 (5) of the Mineral Land Tax Act, the following standards are prescribed:
(a) the mineral land must not be a Crown granted mineral claim;
(b) the owner of the mineral land must also own the surface;
(c) the mineral land must not be used for the purpose of exploring, developing or producing minerals, including coal, petroleum and natural gas;
(d) the mineral land must be used primarily for agricultural purposes.
[Provisions relevant to the enactment of this regulation: Mineral Land Tax Act, R.S.B.C. 1996, c. 290, ss. 3 (5), 21 (2) (c).]
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