BC Energy Regulator production levy and orphan site restoration tax

Last updated on June 26, 2024

Oil and natural gas producers pay a BC Energy Regulator (BCER) production levy. For production months before April 1, 2019, they must also pay an orphan site restoration tax (OSRT). The Ministry of Finance invoices and collects these amounts on behalf of the BCER.

BC Energy Regulator production levy

The BC Energy Regulator funds:

Current oil and marketable gas levy rates (Effective April 2021 production)
Type of levy Rate
Oil levy (per cubic metre of oil production) $1.58
Marketable gas levy (per 1000 cubic metres of marketable gas) $0.70

For more information on the levy, including historical rate changes, visit the BC Energy Regulator'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 BC Energy Regulator.

The BC Energy Regulator has replaced the OSRT with a new orphan liability levy. For more information about the orphan liability levy, see the BCER's Industry Bulletin 2019-01.

Amendments to information before April 2019 and OSTR

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
Type of tax Rate
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

Contact information

Find out who to contact for your questions about oil and natural gas in B.C.