Form Name and Description

Printable
(PDF)

Download (Excel)

Guidelines

Mineral Tax Return – An operator must file a separate return for each fiscal year of each mine operated. Each return must be submitted no later than the last day of the sixth month following the end of the mine's fiscal year.

Yes

Yes

Yes

Exploration Account Return – Where an operator has incurred exploration expenditures, this return must be submitted for each fiscal year of the operator, no later than the last day of the sixth month following the end of the fiscal year.

Yes

Yes

Yes

Placer Gold Mine Return – A placer gold mine operator must file a separate return for each placer gold mine operated in each calendar year after 1998. Returns must be filed within three months of the year's end, by March 31.

Yes

Yes

Yes

Quarry Mineral Tax Return – A quarry operator must file a return for each calendar year, starting with 2001. Each operator files one return for all B.C. quarries operated that year. Returns must be filed within three months of the year's end, by March 31.

Yes

Yes

Yes

Election to Allocate Exploration Expenses – In order to allocate exploration expenditures from an exploration account, the operator must use this form to elect the mine to which the expenditures are to be allocated. The form must be filed within six months of the fiscal year end of that mine.

Yes

No

No

Election to Transfer Reclamation Costs – An operator must use this form to elect to transfer reclamation costs within six months after the fiscal year end of the mine.

Yes

No

No

Joint Election of Disposition Proceeds – The Mineral Tax Disposition of a Mine Regulation provides for a tax-free rollover when an interest in a mine is sold. The purchaser and vendor must file this form within six months of the fiscal year end of the mine to jointly elect to take advantage of the rollover provisions.

Yes

No

No

Election to File a Single Return – This form is used where all members of a partnership want to file a single Mineral Tax Return on behalf of all the partners that operate a mine.

Yes

No

No

Waiver of the Assessment Period – This form is to waive the statutory deadline for assessment of a fiscal year of the mine or calendar year, whichever is applicable.

Yes

No

No

Notice of Revocation of Waiver – This form is used to revoke a filed Waiver.

Yes

No

No