Mine inspection fee

All permit holders pay a mine inspection fee to cover the cost of health and safety inspections. You must file a return and pay the mine inspection fee for each mine, pit or quarry you hold a permit for until reclamation is completed and your reclamation security has been returned to you.

The amount you file and pay depends on the type of mine. Learn about:

• Mineral and coal mines
• Pits and quarries
• How to file and pay

Mineral and coal mines

You must file a return and pay the mine inspection fee twice a year for mineral and coal mines. You pay the fee for each mine you hold a permit for at the end of each reporting period.

Due date	Reporting period
July 31	January - June
January 31 of the following year	July - December

The fee you pay is based on your payroll. It’s $0.70 per hundred dollars of payroll. The payroll amount you determine for the period is calculated like you calculate your payroll for WorkSafeBC premiums.

If the amount calculated for your mine is less than $300, you’re not required to pay but you still need to file the return. 

You’re charged interest on any late or unpaid balances. 

Pits and quarries

You must file a return and pay the mine inspection fee annually for each pit or quarry you hold a permit for at the end of the year. The amount you pay for the year is due by January 31 of the following year.

The fee you pay is based on the materials you extract. Even if you extract nothing, you still need to pay $150.

Tonnes extracted	Fee amount
10,000 or less	$150
10,001 to 25,000	$450
25,001 to 50,000	$900
50,001 to 100,000	$1,950
100,000 or more	$3,750

You’re charged interest on any late or unpaid balances.  

How to file your return and pay your mine inspection fee

The quickest way to file and pay is online using eTaxBC. You can also file using a printed return submitted by mail or courier or at a government office.

Online using eTaxBC

To file and pay online you must enrol for access to your mine inspection fee account. You need to enrol for a separate eTaxBC account for your mine inspection fees even if you already have an eTaxBC account for taxes you pay (e.g. PST).

Once you've enrolled, you can log on to eTaxBC to file your return and pay.

Enrol for eTaxBC Log on to eTaxBC

Using a printed return

Download and complete the mine inspection fee return for:

Mineral or coal mine (PDF, 340KB) Pit or quarry (PDF, 410KB)

Submit your completed return and payment:

Paying through your bank or financial institution

You can pay your mine inspection fee through most banks and financial institutions using the bill payment services they offer. However, returns cannot be filed through your bank or financial institution and must be submitted separately using eTaxBC, by mail or courier, or at a government office.

Bill payment services can generally be accessed through:

• Your online banking account
• An automated teller machine (ATM)
• Telephone banking

Be aware that payments made using bill payment services can take up to 3 business days to process. To avoid late payment penalties and interest, make your payment more than 3 business days before the due date.

To pay your fee using a bill payment service you need to add a payee for Mine Inspection Fee to your bank account. To add a new payee to your bank account you need to know our payee name and your account number.

Payee name

You should be able to find us listed with your bank under one of the following payee names:

• BC - Mineral Oil & Gas
• BC - MOG

Note: some banks and financial institutions will use a variation of the payee names above. If you can't find us, call your bank for assistance.

Account number

You should find your mine inspection fee account number (e.g. MIM-XXXX-XXXX or MIP-XXXX-XXXX) listed on your Return Reminder Notice.