Mineral Tax Exemptions for Quarries

You may be able to reduce your taxes if you’re eligible for a tax exemption. There are two exemptions:

However, you can’t use exemptions from one mine to reduce the tax owing on other mines.

Quarry Production Exemption

You may claim a tax exemption for up to 25,000 tonnes of quarry material across all quarries you operate. However, no more than 25,000 tonnes may be claimed at one quarry, regardless of the number of operators.

For example, if you and another person operate a quarry and have equal proportionate shares you can each claim an exemption for 12,500 tonnes. If you also own and operate 100% of another quarry you can claim the remaining 12,500 tonnes production for that quarry. Your total exemption is 25,000 tonnes.

This exemption is claimed on your Quarry Tax Return.

Nisga'a Exemption

Under the Nisga’a Nation Taxation Agreement a mine operating on or under Nisga’a Lands is exempt from provincial Mineral Tax.