File and pay coal and other mine taxes

If you operate a coal or other mine, you must file a separate mineral tax return for each mine and pay your tax in monthly instalments. The deadline to file is the last day of the sixth month after your fiscal year end or a deemed fiscal year end.

You don’t need to file a return if:

• You’re an individual and expenditures for all operators were less than $50,000 for the fiscal year, or
• Your mine wasn’t in commercial operation, there were no reclamation activities, and all of the mineral product and assets have been disposed of or sold

However, you need to file a return if we request one directly.

On this page

• Monthly instalment payments
• File your mineral tax return
• File an exploration account return
• Mine closures

Monthly instalment payments

You pay mineral tax in monthly instalments based on an estimate of what you’ll owe over the mine’s fiscal year. To help track your instalments, you’ll receive a monthly Instalment Reminder Letter that will report the payments you’ve made this year.

When you file your mineral tax return you’ll determine your total tax owing. If you’ve underpaid, you must pay any balance owing, with interest. If you’ve overpaid, you’ll be credited interest on your excess payment.

​Estimate your instalments

To estimate your monthly instalment payment use the following formula:

[estimated annual tax] ÷ [days in the fiscal year] x [days in the month]

Each instalment is due within 90 days of the month's end. For example, your March instalment payment is due on or before June 29.

Make a payment

Payments can be made:

• Online through your eTaxBC logon
• Through your bank or financial institution
• At a government office
• By mail
• By courier

File your mineral tax return

You must file a mineral tax return to report the mineral tax you owe. Each operator must file a separate return for each mine they operated. However, you may elect to file a single return if you operate your mine in a partnership.

This return must be filed within six months after the mine’s fiscal year end. For example, if your mine's year end is December 31, you must file your return no later than June 30 of the following year. If the due date falls on a weekend or statutory holiday, the due date is the next business day.

When you prepare your return, all amounts must be in Canadian dollars and rounded to the nearest dollar. Your tax return may be audited to ensure you’re paying the right amount of tax.

If you file your return after the due date, you’ll be charged interest and penalties.

You can file online using eTaxBC or with a printed return.

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Submit online using eTaxBC Instructions

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Submit the printed return (PDF, 326KB) Instructions

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Election to allocate exploration expenses

You can elect to allocate amounts from your Exploration Account to a mine's Cumulative Expenditure Account (CEA). This election must be filed within six months of the mine’s fiscal year end.

• If you file using eTaxBC, the option to elect is included in the online form
• If you file using paper forms, the election is completed on line 122 of your mineral tax return. You must also complete the Election to allocate exploration expenses schedule (PDF, 249KB) and submit it with your mineral tax return

Election to file a single mineral tax return

If you operate a mine in partnership with other individuals or corporations, you can elect to file a single Mineral Tax Return for all of the partners. All partners must agree and sign the Election.

The first time you elect to file a single return a new tax account number will be assigned to your partnership:

• If you file using eTaxBC, contact us to set up a new account and enrol for eTaxBC access. You’ll need to use this new account to submit your mineral tax return.
• If you file using paper forms, submit a paper copy of the Election to file a single return (PDF, 223KB) with your mineral tax return. We’ll create a new tax account for your group.

Amendments

You can amend a tax return up to five years after the end of the year you want to change. To amend a return:

1. Complete a new copy of the tax return with the changes you want to make
2. Write “Amendment” and the current date clearly at the top of the tax return
3. Submit the amended tax return

File an exploration account return

You file an Exploration Account Return to report your exploration costs if you:

• Have one or more mines in B.C. that operated commercially
• Had exploration costs during the fiscal year of one of those mines
• Incurred the exploration costs in B.C.

The exploration costs you report are tracked in your Exploration Account and can be allocated to one or more of your mines whenever you choose. To allocate amounts from your Exploration Account to a mine, you must Elect to Allocate Exploration Expenses. The unallocated balance in your Exploration Account earns an Investment Allowance equivalent to what would be earned if the cost was included in a mine’s Cumulative Expenditure Account.

Your Exploration Account Return must be filed within six months after the operator’s fiscal year end. If the due date falls on a weekend or statutory holiday, the due date is the next business day.

When you prepare your return, all amounts must be in Canadian dollars and rounded to the nearest dollar.

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Submit online using eTaxBC Instructions

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Submit a printed return (PDF, 363KB) Instructions

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Mine closures

If you closed your mine part way through the year, you still file a mineral tax return as if the mine was open for the entire year. You must file each year until all of the mineral product, supplies and fixed assets have been disposed of or sold.

If you have reclamation costs but your mine is closed, you can claim a reclamation tax credit when you file your return.