Algoma-Talisman Minerals Limited v. Ontario (Northern Development and Mines), 2010 ONCA 789

CITATION: Algoma-Talisman Minerals Limited v. Ontario (Northern Development and Mines), 2010 ONCA 789

DATE: 20101119

DOCKET: C52098

COURT OF APPEAL FOR ONTARIO

Rosenberg, Moldaver and Karakatsanis JJ.A.

BETWEEN:

Algoma-Talisman Minerals Limited

Applicant (Appellant)

and

Her Majesty the Queen in Right of the Province of Ontario as represented by The Minister of Northern Development and Mines, The Attorney General of Ontario, and by The Minister of Eenrgy and Infrastructure

Respondent (Respondent)

Counsel: Paul Bates and Robert Gain, for the appellant Michael Stephenson, for the respondent

Heard and endorsed: November 18, 2010 On appeal from the judgment of Justice Thomas Bielby of the Superior Court of Justice dated April 14, 2010.

APPEAL BOOK ENDORSEMENT

[1] We agree with the application judge that the definition of “mining rights” in the Mining Act, R.S.O. 1990, c.M.-14, is controlling. In exercising the option in 1989 the appellant acquired the right to the minerals, thus falling within the definition of mining rights. Accordingly, the appellant became liable for the tax in accordance with s. 189(1)(e) of the Act. While the industry may well differentiate between surface rights and surface access rights, for the purpose of tax liability under s. 189(1)(e), no such distinction is drawn. The language of the Reservation did not take this case outside the definition of mining rights in the Act.

[2] Accordingly, the appeal is dismissed with costs fixed at $10,000 inclusive of disbursements and applicable taxes.