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.