Make a Payment

For mines other than placer gold mines and quarries, the Mineral Tax Act (opens in new window) requires taxes to be paid in monthly instalments.

	Calculating Monthly Instalments
	Instalment Due Dates
	Balances and Overpayments
	Interest Charges and Credits
	Payment Methods
	How to Pay an Outstanding (overdue) Balance

Each monthly instalment equals: [Annual tax] ÷ [days in the fiscal year] x [days in the month]

Instalments are due within 90 days of the month's end. For example, January's instalment payment is due on or before May 1. Late or deficient instalments are charged interest. Payments can be made by cheque or electronic funds transfer (see below).

When filing your annual Mineral Tax Return, enter the total instalments paid for the year and deduct from the total tax owing. If tax remains owing, the balance is due with interest with your Return. Amounts are rounded to the nearest dollar. If the total instalments have resulted in an overpayment, please indicate on your Return whether you prefer to have the amount refunded or applied to a future tax liability. Interest is credited on overpayments. We don't charge or refund amounts less than $5.00.

For monthly instalments less than the amount required, interest will be charged from the instalment due date until the due date of the Return. For late instalment payments, interest is charged from the due date until the total due is paid. For overpayments, interest is credited from the date the instalment is paid until the due date of the Return. Interest on unpaid taxes and instalment interest If, on the day a Mineral Tax Return is due, an amount payable is reflected and/or instalment interest is due, interest is charged on the total of these amounts. Interest is calculated from the day the Return is due until the day on which all amounts are paid. See the Investment Allowance and Interest Rates for the interest rates charged and credited.

Monthly instalments and total taxes for the fiscal year can be paid by: 1. Mailing a cheque to The Commissioner, Mineral Tax Act Ministry of Finance PO BOX 9328 STN PROV GOVT VICTORIA BC  V8W 9N3 Cheques should be made payable to the Minister of Finance. 2. Electronic Fund Transfer To provide mine operators with a convenient method of payment, the Province of British Columbia can establish a transfer mechanism at a local financial institution. Requests for Accelerated Fund Transfer (AFT) accounts should be sent to: Mineral, Oil & Gas Revenue Branch Ministry of Finance PO BOX 9328 STN PROV GOVT VICTORIA BC  V8W 9N3 The request should specify: the name of the company applying for an AFT account the name of the individual in the company who will be responsible for the account the corporate name of the financial institution at which the company wishes to set up the AFT account the name and address of the branch of the financial institution at which the remittance deposits will be made

If you have an outstanding balance or you have received a Notice of Assessment and would like to pay, there are several ways you can pay your overdue Mineral Tax:

• Pay in Person - Government Agents Office
• Pay in Person - Bank, Credit Union or Trust Company
• Pay by Money Order/Bank Drafts/Certified Cheque
• By Post-Dated Cheque

If you have any questions or concerns about your outstanding balance please see our Frequently Asked Questions or contact us.

Pay in Person - Government Agents Office

You can pay your bill in person at any Government Agent/B.C. Access Centre (opens a new window) using your bank card, personal cheque, cash or money order. Please note credit cards are not accepted.

Please bring your Notice of Assessment, Statement of Account or legal notice with you.

Pay in Person - Bank, Credit Union or Trust Company

You can pay your outstanding bill at most banks, credit unions, trust companies or automated tellers in B.C.

You must bring your complete Notice of Assessment or Statement of Account with you as your financial institution will need this information in order to process the payment.

Please note a fee for this service may be levied by your financial institution. These fees may vary between financial institutions.

Please be aware that smaller financial institutions may hold payments until a volume or dollar amount has been reached. Please confirm with your financial institution to ensure your payment will be processed by the due date indicated on your notice or bill.

Pay by Money Order/Bank Draft/Certified Cheque

You can pay your bill by money order, bank draft, certified cheque or post-dated cheque.

Please write your account number in the memo area on the front of your cheque, money order or bank draft. You must include your original notice of assessment, Statement of Account or a copy of the legal notice with your payment.

Please make your payment payable to the Minister of Finance and mail to the following address -- please do not mail cash:

Revenue Services of British Columbia
PO BOX 9401 STN PROV GOVT
VICTORIA BC  V8W 9V1

Pay by Post-Dated Cheque

A payment arrangement must be made with the Collection Analyst or Officer looking after your account prior to submitting post-dated cheques.

Please contact the number listed on your Notice of Assessment or legal notice letter, or phone 1 866 361-5050.