How to File Reports and Make a Payment

Oil and gas producers may send reports and payment to either of the following locations:

Calgary

P3 Deposit, Lower Level
Canadian Imperial Bank of Commerce
CIBC Place
309 8TH AVE SW
CALGARY AB  T2P 2P2

Victoria

Mineral, Oil and Gas Revenue Branch
Ministry of Finance
PO BOX 9328 STN PROV GOVT
VICTORIA BC  V8W 9N3

Reports received in Calgary after 3:00 p.m. or in Victoria after 4:30 p.m. (local times) are considered received as of the next business day.

Late reports and payments may be subject to penalties and interest (see below).

Please see Reporting Due Dates for a complete list of reports, how often they must be filed, and their respective due dates.

Payment of oil and gas royalties and taxes should be accompanied by a BC-15 Remittance Advice.

Please make all cheques payable to the Minister of Finance. We ask royalty payers to place all cheques on top of the report packages submitted to CIBC so they can be identified easily.

Or payment may be made by wire transfer to:

Province of BC
Energy, Mines and Petroleum Resources
Account Number 09-77217

The Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation
(opens in new window) provides for penalties and interest for reports that are
late or not filed.

Penalties

The following reports are subject to penalties of $20 per day to a maximum of $6,000:

• Monthly Production Statement (BC-S1)
• Monthly Disposition Statement (BC-S2)
• Natural Gas and By-Product Producer Allocations Report (BC-08)
• Notice of Commencement or Suspension of Operations (BC-11)
• Reporting Interest Statement (if one or more interests in oil production are reported) (BC-12)
• Monthly Crown Royalty/Freehold Tax Statement - Oil (BC-09)
• Petroleum and Natural Gas Remittance (BC-15)
• Application for Gas Cost Allowance (BC-23)
• Gas sales invoices and purchases and sales of gathering, processing and transportation services (must be sent to Victoria )

The following reports are subject to penalties of $100 per month up to a maximum of $6,000:

• Reporting Interest Statement if no interests in oil production are reported (BC-12)
• Crude Oil and Condensate Monthly Pipeline Statement (BC-35)
• Central Treating Plant Statement (BC-36)
• Monthly Natural Gas Plant Statement (BC-16)
• Monthly Natural Gas Processing Statement (BC-17)

Interest

The annual rate at which interest is calculated is fixed for each quarterly period starting on January 1, April 1, July 1, and October 1 each year. The rate during each quarter is 3% above the prime lending rate of the principal banker to the Province on the 15^th of the month immediately before the beginning of the quarter.

No interest will be charged if the charge is less than $5.00.

For more information, please see Section 3.6-2 of the Oil & Gas Royalty Handbook.

If a producer pays more than required, we will refund the overpayment, with interest, upon written request. Overpayments can otherwise be applied to future tax/royalty liabilities by claiming them when filing your remittance reports.

You can write to us at:

Mineral, Oil and Gas Revenue Branch
Ministry of Finance
PO BOX 9328 STN PROV GOVT
VICTORIA BC  V8W 9N3

 

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 bill:

• 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 bill or notice.

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.