Invoice for Oil & Gas Commission Levy & Orphan Site Restoration Tax
Effective April 1, 2019, the Orphan Site Restoration Tax is eliminated and replaced by a new liability levy administered by the Oil and Gas Commission. Find out more.
As an oil or natural gas producer, you will receive a monthly invoice for both the Oil and Gas Commission Levy and, for producing months before April 1, 2019, the Orphan Site Restoration Tax (OSRT).
The invoice is based on oil volumetric and marketable gas allocations you report in Petrinex each month.
A single invoice is issued for both the levy and OSRT amounts on the 23rd day of the calendar month, two months following the producing month. For example, your levy and OSRT for the November production month will be based on information you reported to Petrinex in December, and the invoice will be issued January 23rd.
The levy and OSRT invoice is issued on your Oil and Gas Commission (OGC) account and you can review it through Petrinex and eTaxBC. If you have a balance owing, you will also be issued a Statement of Account for your OGC account.
Your payment is due on the last day of the invoicing month or the next business day if the end of the month falls on a weekend or a B.C. statutory holiday.
Find out how to pay your monthly OGC invoice.
If your payment is not received by the due date, your unpaid invoice is considered overdue and you may be charged a penalty of $50 or 5% of the unpaid amount, whichever is greater. If you are charged a late payment penalty, it will appear on your next OGC Production Invoice.
If an invoice remains unpaid within 45 days of receipt, your permit, licence or lease may be suspended or cancelled with 60 days’ notice.
Contact us if you have any questions about the penalty.
How Payment Is Applied
In general, your payment is applied to your oldest debt first, including any amount owing from a previous period. Any amount left over is then applied to your current debt, beginning with your OGC levy and then your ORST balance. If you wish to use the balance to pay another account, you must contact us.