Instructions for quarry tax return

You must file one quarry tax return for all quarries you operate, unless you qualify for an exemption.

  1. Complete your tax return
  2. Submit your tax return

Complete your tax return

For help completing this return, review the information you need to provide in the following sections:

Part 1 - Business information

You must provide your business information if you’re filing a paper return.

Full name of operator

Enter the operator’s legal name.  If you’re an individual, this is your first name, middle initial and last name

Mailing address of operator

Enter your street number and name or PO box, city, province and postal code. If this address is different than the address we currently have on file for you, check the box to the right of your mailing address.

Business number

Enter the nine-digit Business Number (BN) that identifies your business (e.g. the first nine digits of your HST/GST number).

If you don’t have a business number leave this field blank and a business number will be assigned to you.

Account number

Enter the account number (e.g. MTQ-XXXX-XXXX) shown on the top right corner of all correspondence sent to you about your Quarry Tax Return.

If this is your first time filing a Quarry Tax return, leave this field blank and a number will be assigned to you.

Contact information

If your contact information hasn’t changed since your last return, leave it blank.

Otherwise, enter the contact information for the person we can contact if we need more information about your return.  If it is the same information you entered for the operator, leave it blank.

Part 2 – Quarry production

Enter the requested information for each quarry that operated in the calendar year.  If you’re reporting on more than six quarries, attach an additional list.

Mine number

Enter the seven-digit number assigned to each quarry by the Ministry of Energy, Mines & Petroleum Resources. You'll find this number on your mine permit.

Quarry name

List the name of each quarry. 

Type of quarry materials produced

List the quarry materials produced at each quarry.

Operator’s share of production

Enter your proportionate share of production for each quarry.

Tonnes produced

Enter your share of the tonnes produced at each quarry.

You calculate the tonnes produced at the quarry by weighing all quarry materials removed from the quarry. However, you don’t include quarry materials used for construction purposes if the materials are on private land or land not within a mineral title or group of mineral titles, such as:

  • the building or maintenance of a road, railway bed, runway, berm, dam, impoundment, breakwater, dike, levee, foundation, rock wall and other similar thing
  • providing fill and riprap

Materials must be measured before milling and processing.  If you can demonstrate that weighing quarry materials at a location other than the quarry will produce the same result, we may accept your measurement.

Production exemption

Enter the number of tonnes you're claiming for the production exemption for each quarry. You can’t claim more than 25,000 tonnes for all of your quarries.

Part 3 – Calculation of mineral tax

Calendar year

Enter the calendar year you are filing for.

Line 1 - Total tonnes produced during the calendar year

Enter your share of the quarry materials produced from all of your quarries during the calendar year.

Line 2 – Total production exemption

Enter the total production exemption you are claiming.

You can’t claim more than 25,000 tonnes in total.

Line 3 – Moisture exemption

Enter any pre-approved moisture exemption.

Line 4 – Total taxable tonnes

Enter the amount of line 1 minus line 2 and line 3.

Line 6 – Mineral tax payable

Enter the amount of line 4 multiplied by line 5.

If you have a balance payable, submit this amount with your return. Interest will apply if this amount isn’t paid by the due date.

Line 7 – Payment amount enclosed

Enter the total payment amount you’ve included with this return.

Part 4 – Required supporting documents

Attach a copy of the financial statements for each quarry for the calendar year.

Part 5 - Certification

The signature of the individual operator, or if the operator is a corporation, an authorized signing officer of the corporation.

Submit your tax return

You can submit your completed and signed tax return and payment: