File & Pay Quarry Taxes
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 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.
Submit a printed return (PDF)
If you file your tax return after 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 can amend a tax return up to five years after the end of the year you want to change. To amend a return:
- Complete a new copy of the tax return with the changes you want to make
- Write “Amendment” and the current date clearly at the top of the tax return
- Submit the amended tax return