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.

You don’t have to file a quarry tax return if you removed less than 25,000 tonnes from all of your quarries combined over the calendar year. However, you may still have to file a return if we request one directly.

Tax rate

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

Exemptions

You may be able to reduce your taxes if you’re eligible for a tax exemption. There are two exemptions:

Expand All | Collapse All
 

Quarry production exemption

You may claim a tax exemption for up to 25,000 tonnes of quarry material across all quarries you operate. However, no more than 25,000 tonnes may be claimed at one quarry, regardless of the number of operators.

For example, if you and another person operate a quarry and have equal proportionate shares you can each claim an exemption for 12,500 tonnes. If you also own and operate 100% of another quarry you can claim the remaining 12,500 tonnes production for that quarry. Your total exemption is 25,000 tonnes.

This exemption is claimed on your quarry tax return.

 

Nisga'a exemption

Under the Nisga’a Nation Taxation Agreement a mine operating on or under Nisga’a Lands is exempt from provincial mineral tax.

 

However, you can’t use exemptions from one mine to reduce the tax owing on other mines.

File and pay

If you operate a quarry, you must file a quarry tax return and pay any tax you owe on or before March 31 following the end of the calendar year. If the due date falls on a weekend or statutory holiday, the due date is the next business day.

Quarry tax return

If you operate multiple quarries in B.C., file one tax return and include the production from all of your quarries. When you prepare your return, all amounts must be in Canadian dollars and rounded to the nearest dollar.

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

submit online

Submit online using eTaxBC
pencil

Submit a printed return (PDF, 283KB)

Your tax return may be audited to ensure you’re paying the right amount of tax. You must keep your business records at your office in B.C. for seven years after your mine’s year end.

Make a payment

Payments can be made:

Interest and penalties

If you file your tax return after the due date you’ll be charged a penalty of:

  1. $25 per day, to a maximum of $2500, and
  2. 5% of the taxes owing

You’ll also pay interest on your overdue balance, including penalties.

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