Prior year updates to natural resource taxes

Stumpage and export fees

No updates in 2023.

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Mining taxes

November 6, 2023

Interest rates have been updated for mineral tax, mineral land tax, and mine and inspection fee.

January 11, 2023

FIN 734, Joint Election of Disposition Proceeds (PDF, 600KB), has been revised to include updated language that aligns with the regulation.

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Oil and natural gas royalties and taxes

No updates in 2023. 

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Royalty transition 2022–2024

No updates in 2023.

December 2, 2022

Starting in December 2022, if you spudded a new gas well since September 1, 2022 that has begun producing, the OGR Gas Invoice Details CSV file that you normally get through Petrinex will reflect the flat 5% royalty rate introduced during the royalty transition period. Look for a new “NG05” code for crown land or a new “NGF5” code for freehold land in the Base Rates section of the invoice.

October 6, 2022

The Can you appeal? and Appeal further pages have been revised to:

• Add information about appealing net profit royalty decisions
• Correct the deadline for filing an appeal under the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation or the Net Profit Royalty Regulation to 90 days  

September 1, 2022

The following webpages are updated to reflect changes now in effect as part of B.C.’s oil and natural gas royalty transition.

• Natural gas royalties
• Lower your oil and natural gas royalty rate
• Credits and deductions
• Producer cost of service (PCOS) natural gas allowance

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.

June 14, 2022

Changes to the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation to support the royalty transition are now available, including the definition of productions hours for new wells spudded on or after September 1, 2022.

May 20, 2022

B.C.’s oil and natural gas royalty system is changing. If you pay B.C. oil and natural gas royalties, you are impacted.

Go to gov.bc.ca/royaltytransition to learn more. While there, subscribe to be notified as details about the transition become available.

August 19, 2021

Effective September 2021 (August production), the royalty-taxpayer reporting deadline is changing to align with the allocation deadline posted in the Petrinex calendar. A new Information Sheet (PDF, 129.4KB), Changes to Royalty/Taxpayer Reporting Deadline, explains the changes.

February 25, 2021

Bulletin PNG 001, Royalty Programs for Deep Gas Wells (PDF), has been updated to reflect process changes resulting from the implementation of Petrinex.

July 7, 2020

The Oil and natural gas royalties and taxes website has been updated to:

• Clarify reporting requirements when oil is recovered or being inventoried under specific circumstances
• Expand information on how non-refundable credits are applied on amended periods 
• Add examples of how interest applies on amended production periods and on refunds 
• Clarify how interest applies on deemed royalties 
• Make minor revisions across the site for clarity

A new Information Sheet, Invoice Components for Oil & Gas Royalties and Tax, is now available to help producers and operators understand their invoices.

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.

January 2, 2020

The Natural gas tax credit website has been updated to:

• Explain how to calculate the cost of natural gas for the Natural Gas Tax Credit
• Include the new Natural Gas Tax Credit Application form (FIN 515)
• Include an Annual Cost of Natural Gas Worksheet template

December 2, 2019

Oil & Gas Transition Notice 011, Reporting Requirements, has been revised to include reporting requirements for oil that is recovered or being inventoried.

April 4, 2019

Effective April 1, 2019, the Orphan Site Restoration Tax is eliminated and replaced by a new Orphan Liability Levy administered by the Oil and Gas Commission.

To find out more about the new liability levy, see OGC’s Industry Bulletin 2019-01.

To find out what this means for producing months before April 1, 2019, visit our website. 

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.

January 15, 2019

Petrinex Error Messages and Associated Penalties (PDF) has been revised to update error number VME0018 to $100 per error per facility, and to change the frequency to Recurring (R).

November 13, 2018

The information on our Oil and natural gas royalties and taxes website has been updated. Changes were made to reflect:

• The implementation of Petrinex
• The introduction of eTaxBC online services for oil and gas accounts
• Other regulatory changes that were described in the oil and gas transition notices

Bulletin GEN 002, Appeals has been revised to update the deadline for filing an appeal under the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation or the Net Profit Royalty Regulation to 90 days.

October 23, 2018

Oil & Gas Transition Notice 004, Deemed Royalty, has been revised to update three error messages listed in Appendix A – Petrinex Error Messages Resulting in a Deemed Royalty.

October 16, 2018

The following oil and gas transition notice is now available:

• Oil & Gas Transition Notice 012, Administrative Changes, provides information about several administrative changes that are being implemented.

We have received regulatory approval for the relevant changes described in the oil and gas transition notices posted to the New invoices and online payments page. The amendments are effective November 1, 2018.

October 4, 2018

The following oil and gas transition notice is now available:

• Oil & Gas Transition Notice 011, Reporting Requirements, explains important changes to B.C. reporting requirements, including changes to infrastructure, monthly and annual reporting.

Oil and gas transition notices are posted to the New invoices and online payments page as they become available.

September 27, 2018

The following oil and gas transition notices are now available:

• Oil & Gas Transition Notice 009, Invoices, provides you with information about your new royalty invoices.
• Oil & Gas Transition Notice 010, Transitional Penalty Period, explains how Petrinex non-compliance penalties will be applied to the October, November and December 2018 production months (the transitional period).

Oil & Gas Transition Notice 001, Reporting, Invoicing and Payment Due Dates has been revised to clarify some information. 

Oil & Gas transition notices are posted to the New invoices and online payments page as they become available.

September 20, 2018

The Petrinex reporting calendars webpage now includes B.C. Use this calendar to find out the due date for each of your reporting requirements. This calendar provides you with the specific due date, even when the due date falls on a weekend or statutory holiday.

September 11, 2018

The following oil and gas transition notices are now available:

• Oil & Gas Transition Notice 007, Interest, explains the new interest policies and rates coming into effect on November 1, 2018 and describes how interest applies in different scenarios.
• Oil & Gas Transition Notice 008, Amending Prior Production Periods, explains how you can make an amendment to a production period prior to the October 2018 period (or the August 2018 period for the BC-08, Marketable Gas and By-Product Producer Allocations Report), including the cutover date for using the current process, the format available for each form after the transition, and how the form must be submitted.

Oil and gas transition notices are posted to the New invoices and online payments page as they become available.

August 30, 2018

The following oil and gas transition notices are now available:

• Oil & Gas Transition Notice 005, Royalty Estimate Deposits, explains what options you have for retiring your existing royalty estimate account balance and the financial implications.
• Oil & Gas Transition Notice 006, Payments, explains new payment due dates and an updated payment process, including new account numbers and updated payment methods.

Oil and gas transition notices are posted to the New invoices and online payments page as they become available.

August 23, 2018

The following oil and gas transition notices are now available:

• Oil & Gas Transition Notice 002, Oil & Gas Commission Invoice and Payment, explains changes to the invoicing and payment of the Oil and Gas Commission Levy and Orphan Site Restoration Fund Tax.
• Oil & Gas Transition Notice 003, Penalties and Reporting Errors, provides important information about new penalty rules associated with the implementation of Petrinex.
• Oil & Gas Transition Notice 004, Deemed Royalty, explains why a deemed royalty may be assessed and how it is calculated.

Oil and gas transition notices are posted to the New invoices and online payments page as they become available.

July 19, 2018

The Petrinex B.C. website at www.gov.bc.ca/petrinex is expanded and updated to include:

• A new homepage introducing B.C.’s transition to Petrinex and online services for oil and gas royalties and tax
• Information on Petrinex registration and data conversion files
• A new page dedicated to invoicing and payment changes, including the first in a series of new information notices
• A webinar on new invoice and file formats

We are issuing a series of notices to help you prepare for the transition to Petrinex. These notices will be posted to our website at www.gov.bc.ca/petrinex as they become available.

Oil & Gas Transition Notice 001, Reporting, Invoicing and Payment Due Dates, explains due date changes you need to be aware of leading up to the implementation of Petrinex, beginning with the July 2018 production month.

Information Letter 2018-01, 2018 Industry Reporting Calendars, has also been updated to reflect these due date changes.

February 20, 2018

The provincial government announced its 2018 Budget today. Programs administered by the Mineral, Oil and Gas Revenue Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

February 1, 2018

The Petrinex BC website at www.gov.bc.ca/petrinex is updated to add:

• The Petrinex Communication and Readiness Handbook
• Information on the Petrinex BC Change Leader Program and how to update your Petrinex BC contact
• Change Leader meeting presentations

January 23, 2018

Information Letter 2018-01, 2018 Industry Reporting Calendars, provides oil and natural gas industry reporting due dates for 2018.

January 31, 2017

Information Letter 2017-02, Changes to Monthly Oil Sales Statement (BC-09) Electronic Submissions: CSV File Format, explains the changes that will be reflected on the first run invoices in February 2017.

January 19, 2017

Information Letter 2017-01, 2017 Industry Reporting Calendars, provides oil and natural gas industry reporting due dates for 2017.

December 29, 2016

Information Letter 2016-02, Changes to CSV File Layout for Gas Royalty Invoices (BC-08), explains the changes that will be reflected on the first run invoices in February 2017.

December 20, 2016

B.C. is joining Petrinex to improve how information about the oil and natural gas industry is reported and managed. The system is expected to be in place in B.C. by October 2018. Learn more about the Petrinex B.C. inclusion project.

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.

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.