An operator of a mine is an individual or corporation who has the right to extract minerals from the mine. The operator is responsible for paying mineral taxes.

Who must file

Each operator of a mine must file a separate Mineral Tax Return for each mine operated for each fiscal year of the mine.

If a mine is operated by individuals or corporations as a partnership, the partners have a choice:

• each may file a separate return for his or her respective interest in the mine
• they may file a single return for all their interests collectively. An Election to File a Single Return schedule must be completed and filed with the return

Unless the Commissioner issues a demand for one, a Mineral Tax Return does not have to be filed for a mine other than a placer gold mine or quarry if:

• the operator is an individual (not a corporation or partnership), and expenditures related to the operation of the mine, including capital, did not exceed $50,000 during the fiscal year of the mine
• the mine was not in commercial operation, and
  • the operator was not engaged in any reclamation activities, and
  • all of the inventories and assets used in the operation of the mine have been sold or otherwise disposed of

Due Date

Each Mineral Tax Return must be submitted no later than the last day of the sixth month following the end of the mine's fiscal year. Thus, if a mine's fiscal year ends on December 31, a Mineral Tax Return must be filed no later than June 30 of the following year. Penalties are imposed for late filing.

A signed copy of the Mineral Tax Return must be mailed to:

Commissioner, Mineral Tax Act
PO BOX 9328 STN PROV GOVT
VICTORIA BC  V8W 9N3

The postmark date on the envelope is accepted as the filing date.

For returns that are sent by fax, the date the return is received by the ministry is considered the filing date:

Fax: 250-952-0191

The following must be submitted with your return:

• financial statements of the operator
• statement of net earnings for the mine
• if the operator is a corporation, a copy of the federal T2 Corporation Income Tax Return, with copies of supporting schedules

Who must file

A quarry operator must file a Quarry Mineral Tax Return each calendar year after 2000. Each operator files one return and includes the production from all B.C. quarries they operated in the calendar year.

Quarry materials are defined in the Mineral Tax Act to include the following:

Unless the Commissioner issues a demand for one, a quarry operator does not have to file a Quarry Mineral Tax Return if the total material removed from all quarries in the calendar year is less than 25,000 tonnes.

Due Date

Returns must be filed and the tax remitted by March 31.

A signed copy of the Quarry Mineral Tax Return must be mailed to:

Commissioner, Mineral Tax Act
PO BOX 9328 STN PROV GOVT
VICTORIA BC  V8W 9N3

The postmark date on the envelope is accepted as the filing date.

Who must file

A placer gold mine is a placer mine from which gold accounts for the majority of the placer minerals produced.

A placer gold mine operator must file a separate Placer Gold Mine Mineral Tax Return for each mine operated for each calendar year.

Unless the Commissioner issues a demand for one, an operator does not have to file a Placer Gold Mine Mineral Tax Return if:

• the operator is an individual, and
• the fair-market value of the placer minerals produced from the mine in the calendar year is less than $50,000, and
• the total sales of placer minerals from the mine in the calendar year is less than $50,000

Due Date

Each Placer Gold Mine Mineral Tax Return must be filed by March 31.

A signed copy of the Placer Gold Mine Mineral Tax Return must be mailed to:

Commissioner, Mineral Tax Act
PO BOX 9328 STN PROV GOVT
VICTORIA BC  V8W 9N3

The postmark date on the envelope is accepted as the filing date.

With your return, you need to submit the financial statements for the mine or quarries and a cheque made payable to the Minister of Finance for any balance owing. Payment may also be made by electronic funds transfer. Please see Make a Payment for more information.

Who must file

Each operator of a mine must file an Exploration Account Return for each fiscal year if:

• the operator has one or more mines in B.C.
• the exploration costs were incurred in a fiscal year of one of those mines, in the mine was in commercial production
• the exploration costs were incurred in B.C.

Operators of placer gold mines and quarries are not required to file Exploration Account Returns.

Due Date

The Exploration Account Return must be filed by the last day of the sixth month following the end of the operator's fiscal year.

A signed copy of the Exploration Account Return must be mailed to:

Commissioner, Mineral Tax Act
PO BOX 9328 STN PROV GOVT
VICTORIA BC  V8W 9N3