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.

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.