About Mineral Tax

The Mineral Tax Act came into effect on January 1, 1990 and is the main piece of legislation for the assessment and payment of coal and mineral taxes in British Columbia.

Effective January 1, 1999, amendments were made to simplify filing procedures for placer gold mine operators. A placer gold mine is defined as a placer mine from which gold accounts for the majority of the placer minerals produced.

Effective January 1, 2001, further amendments were made to simplify filing procedures for quarry operators. A quarry is defined as a mine from which substantially all of the minerals removed are quarry materials.

For the purposes of the Mineral Tax Act, a mineral means coal, placer mineral, and mineral as defined in the Mineral Tenure Act, with some exceptions. Please see the chart below. As a list of all minerals taxable under the Act would be too long, we have listed those most likely to be mined. If in doubt, please contact us.

The following materials are excluded from the Mineral Tenure Act and are not taxable under the Mineral Tax Act:

Rock, riprap and stone products are not taxable if they are used in the building or maintenance of a road or structure not located on land within the mineral title or group of titles from which they were mined.

Petroleum and natural gas fall under the Petroleum and Natural Gas Act and are not taxable under the Mineral Tax Act.