Mineral tax for quarries

If you operate a quarry, you file and pay mineral tax annually using the quarry tax return. You’re operating a quarry if substantially all of the resources you remove from the mine are:

• Limestone
• Dolomite
• Marble
• Shale
• Clay
• Volcanic Ash
• Sandstone
• Quartzite
• Dimension Stone
• Diatomaceous Earth

You may be able to reduce your tax if you're eligible for an exemption.

Tax rate

The tax rate is $0.15 per metric tonne of your proportionate share of quarry materials removed.