Oil & Gas Commission Levy & Orphan Site Restoration Tax

Oil and natural gas producers pay an Oil and Gas Commission Levy and, for producing months before April 1, 2019, an Orphan Site Restoration Tax (OSRT). The Ministry of Finance invoices and collects these amounts on behalf of the Oil and Gas Commission.

Oil & Gas Commission Levy

The Oil and Gas Commission Levy funds the B.C. Oil and Gas Commission (OGC), which regulates oil and natural gas activities for the benefit of British Columbians. The OGC is the permitting agency for oil and natural gas development in B.C.

The levy also helps fund industry-related research conducted by the B.C. Oil and Gas Research and Innovation Society (BC OGRIS).

Current Oil and Marketable Gas Levy Rates
(Effective October 2018 production)
Oil Levy
(per cubic metre of oil production)
$1.58
Marketable Gas Levy
(per 1000 cubic metres of marketable gas)
$0.85

For more information on the levy, including historical rate changes, visit the OGC’s Industry Bulletins.

Orphan Site Restoration Tax

Effective April 1, 2019, the Ministry of Finance no longer invoices or collects the OSRT on behalf of the B.C. Oil and Gas Commission (OGC).

The OGC has replaced the OSRT with a new Orphan Liability Levy. For more information about the Orphan Liability Levy, see the OGC's Industry Bulletin 2019-01.

Amendments

For producing months prior to April 2019, the Ministry issues invoices and collects payments on amendments to oil volumetric and marketable gas allocations. If an amendment results in a change in the OSRT, the change will be reflected on the next monthly invoice. 

Orphan Site Restoration Tax Rates
Orphan site restoration tax on oil production
(per cubic metre of oil production)
$0.06
Orphan site restoration tax on marketable gas
(per 1000 cubic metres of marketable gas)
$0.03