Mineral tax for quarries

If you operate a quarry, you file and pay mineral tax annually using the quarry tax return. You’re operating a quarry if substantially all of the resources you remove from the mine are:

• Limestone
• Dolomite
• Marble
• Shale
• Clay
• Volcanic Ash
• Sandstone
• Quartzite
• Dimension Stone
• Diatomaceous Earth

You may be able to reduce your tax if you're eligible for an exemption.

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.

Tax rate

The tax rate is $0.15 per metric tonne of your proportionate share of quarry materials removed.

Exemptions

You may be able to reduce your taxes if you’re eligible for a tax exemption. There are two exemptions:

However, you can’t use exemptions from one mine to reduce the tax owing on other mines.

File and pay

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 can file online using eTaxBC or submit a printed return. 

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Submit online using eTaxBC Instructions

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Submit a printed return (PDF, 283KB) Instructions

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Your tax return may be audited to ensure you’re paying the right amount of tax. You must keep your business records at your office in B.C. for seven years after your mine’s year end.

Make a payment

Payments can be made:

• Online through your eTaxBC logon
• Through your bank or financial institution
• At a government office
• By mail
• By courier

Interest and penalties

If you file your tax return after the due date you’ll be charged a penalty of:

1. $25 per day, to a maximum of $2500, and
2. 5% of the taxes owing

You’ll also pay interest on your overdue balance, including penalties.

Amendments

You can amend a tax return up to five years after the end of the year you want to change. To amend a return:

1. Complete a new copy of the tax return with the changes you want to make
2. Write “Amendment” and the current date clearly at the top of the tax return
3. Submit the amended tax return