What’s new in B.C. mining taxes

Updates to mining tax information are posted here. Mining taxes include mineral tax, mineral land tax and mine inspection fees.

Read the latest update below and browse past updates.

Latest update

January 11, 2023

FIN 734, Joint Election of Disposition Proceeds, has been revised to include updated language that aligns with the regulation.

Past updates by year

To view all the past updates, click Expand All below.

July 15, 2022

The Mining taxes and fees website has been reorganized and condensed for clarity and easier navigation. This includes content related to mineral tax, mineral land tax, and the mine inspection fee. Check out the new layout and be sure to update any bookmarks you may have.

March 9, 2020

The B.C. Taxpayer Fairness and Service Code is now available online.

February 18, 2020

The provincial government announced its 2020 Budget on February 18, 2020. Programs administered by the Mineral, Oil & Gas Revenue Branch are amended as a result. B.C. Provincial budget tax changes.

February 19, 2019

The provincial government announced its 2019 Budget today. Programs administered by the Mineral, Oil & Gas Revenue Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

December 15, 2016

The mine inspection fee, for each pit or quarry you hold a permit for, is paid annually at the end of the calendar year. The 2016 inspection fee rates are now posted and the amount you pay for the year is due by January 31, 2017. For more information, see the Pits and quarries webpage. For the updated FIN 726, Pit or Quarry, Mine Inspection Fee Return, see the Forms webpage.

June 23, 2016

Possible postal service disruption

If there is disruption to postal services, you are still responsible for filing your returns, claiming grants, applying for programs or refunds, and making payments on time.

Find out more.

December 15, 2015

If you are a mine inspection fee permit holder, you will receive a reminder notice to file a Mine Inspection Fee return for each of your mines. This reminder will provide you with the classification for each mine as Mineral or Coal Mine, or Pit or Quarry. The type of return(s) you must file and the filing frequency depends on each mine classification.

The easiest way to file and pay is using eTaxBC. If you don’t want to file and pay using eTaxBC, find the updated returns on our forms page. For more information, please visit the Mine inspection fee page.

July 23, 2015

Bulletin GEN 002, Appeals, has been revised to remove reference to the Residential Energy Credit and Rebate Program and Hotel Room Tax.

June 11, 2015

Effective April 1, 2015 the mine inspection fee rates (formerly the mine health and safety inspection fee rates) for mineral or coal mines and pits or quarries has increased. For more information please see the Mine inspection fee page. Please see the Forms page for the new Mine Inspection Fee Return (January 1 to June 30, 2015) for mineral or coal mines.

February 3, 2015

The Appeals webpages and Bulletin GEN 002, Appeals, have been updated to make it easier for you to find the information you need.

Form FIN 298, Appeal to Minister, is a new form you can use to file an appeal related to an assessment, disallowed refund or other decision made by the Ministry of Finance.