Keeping Records

If you operate a mine, you must keep your tax books, records and other documentation relating to your business for seven years after your mine’s fiscal year end.

If you’re audited, we may estimate the amount of tax you have to pay if you:

  • Have inadequate books and records
  • Fail to produce records for examination
  • Claim that your records have been destroyed

Storing Records

Generally, your records must be kept at your office in B.C. If you want to store them at another location, you must receive written permission from us.

To request permission, email MOG.Mineral.Tax@gov.bc.ca or write to us at:

Mineral, Oil and Gas Revenue Branch
Ministry of Finance
PO BOX 9328 Stn Prov Govt
Victoria, B.C. V8W 9N3