Mineral Tax

Mineral tax compensates the province for the commercial use and depletion of coal and mineral resources. In some cases, the tax revenue is shared with First Nation communities that have a revenue sharing agreement with the province.

Mine operators in B.C. must self-assess and pay Mineral Tax unless they qualify for an exemption or have only removed non-taxable resources. Find out how to file and pay your mineral taxes for:

If you own freehold mineral rights, you’ll also need to pay Mineral Land Tax each year.

Taxable Resources

The following is a list of taxable resources that are likely to be mined. This isn’t a complete list. If you can’t find the resource you’re looking for, contact us to determine if it’s taxable.

Coal

  • Metallurgical Coal
  • Pulverized Coal Injection (PCI) Coal
  • Thermal Coal

Base Metals

  • Antimony
  • Arsenic
  • Bismuth
  • Chromite
  • Cobalt
  • Copper
  • Iron
  • Lead
  • Magnesium
  • Manganese
  • Mercury
  • Molybdenum
  • Nickel
  • Tin
  • Tungsten
  • Zinc

Gemstones

  • Diamonds
  • Garnet
  • Jade
  • Opals
  • Rhodonite

Industrial Minerals

  • Arsenious oxide
  • Asbestos
  • Barite
  • Bentonite
  • Celestite
  • Clay
  • Diatomaceous Earth
  • Diatomite
  • Dolomite
  • Fluorite
  • Graphite
  • Gypsum
  • Limestone
  • Magnesite
  • Magnetite
  • Marble
  • Mica
  • Ochre
  • Perlite
  • Phosphate
  • Pumice
  • Quartzite
  • Salt
  • Shale
  • Silica
  • Sulphur
  • Talc
  • Volcanic Ash
  • Zeolite

Precious Metals

  • Gold
  • Palladium
  • Platinum
  • Silver

Rare Elements

  • Cadmium
  • Cesium
  • Indium
  • Niobium
  • Radium
  • Rhenium
  • Selenium
  • Thorium
  • Uranium

Dimension Stones

  • Andesite
  • Flagstone
  • Granite
  • Sandstone

Non-Taxable Resources

The following materials aren’t taxable:

  • Earth
  • Gravel
  • Marl
  • Peat
  • Sand
  • Soil

Rock, riprap and stone products are also non-taxable if they're used in the building or maintenance of a road or structure located on land outside the mineral title or group of titles from which they were mined.

Audits & Appeals

If an audit determines you owe tax, you will receive a notice of assessment. You need to pay the balance shown on the notice to avoid additional interest.

If you disagree with the notice of assessment, you can file an appeal. You should still pay your balance even if you're filing an appeal.

Useful Contacts

Phone

  • 1 800 667-1182 (Toll free)
  • 250 952-0192 (Victoria)

Fax

250 952-0191

Email

MOG.Mineral.Tax@gov.bc.ca

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