Overdue mineral taxes

If you don’t file and pay your mineral taxes by the due date, your account will become overdue. Overdue accounts are subject to penalties, compound interest and collection action.

Collection action

If you don’t pay your mineral taxes, we may begin collection action that could affect your credit rating. Collection action may include:

  • Demands on bank accounts
  • Garnishee amounts from employers and third parties
  • Liens on property
  • Certificates of judgement
  • Writs of seizure and sale

We’ll remove all collection action if:

  • You've paid your account in full, or
  • The assessment of tax is reversed because of an appeal


If you don’t file your tax return by the due date, you’ll be charged a penalty of:

  • $25 per day, to a maximum of $2500, and
  • 5% of the taxes owing


You pay compound interest on all overdue balances based on the current interest rate. For late instalment payments, or instalment payments less than the amount owed, you’ll be charged interest from the date the instalment was due.

Note: Interest was not charged on any outstanding balances from March 24 to September 20, 2020.