Invoice for BCER production levy and orphan site restoration tax

As an oil or natural gas producer, you will receive a monthly invoice for the British Columbia Energy Regulator (BCER) production levy (formerly known as the Oil and Gas Commission, or OGC, levy).

For production months before April 2019, you will also receive the orphan site restoration tax (OSRT).

The invoice is based on oil volumetric and marketable gas allocations you report in Petrinex each month.

Invoice issue date

A single invoice is issued for both the levy and OSRT amounts on the 23rd day of the calendar month, two months following the production month. You can view your invoice on the 24th day.

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 BCER account. 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 BCER account.

Note: BCER’s account number is still displayed as “OGC” on eTaxBC. You do not need to take any action as the BCER will still receive your payment.

Payment due date

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 BCER invoice.

Penalties for late or missing payments

If your payment is not received by the due date, your unpaid invoice is considered overdue and you will 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 BCER Production Invoice.

Contact the Ministry of Finance 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 production levy and then your OSRT balance.