Mineral Tax Handbook

The Mineral Tax Handbook is produced and maintained by the Mineral, Oil and Gas Revenue Branch of the Ministry of Finance.

This handbook has been prepared to help mine operators in British Columbia who must comply with the provisions of the Mineral Tax Act, which came into force on January 1, 1990.

This handbook explains:

• the main features of the legislation
• who must file a return
• when and how to submit a return
• how to calculate the tax payable
• administrative points you need to know

The handbook is available in PDF format. In order to view, download or print it, you need Acrobat Reader (opens in new window).

Download the Mineral Tax Handbook (PDF - last updated April 2009).