| Form
Name |
Printable |
Download |
Guidelines |
| Mineral
Tax Return - An operator must file a separate
Mineral Tax Return for each mine operated for each fiscal
year of the mine. Each Mineral Tax Return must be submitted
no later than the last day of the sixth month following the
end of the mine's fiscal year. Thus, if a mine's fiscal year
ends on December 31, a Mineral Tax Return must be filed no
later than June 30 of the following year. Penalties are imposed
for late filing. |
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| Exploration
Account Return - Where an operator has incurred
exploration expenditures, an Exploration Account 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 operator's fiscal year. |
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Placer
Gold Mine Return - A placer gold mine operator must
file a Placer Gold Mine Return for each calendar year after
1998. A placer gold mine is a placer mine from which gold
accounts for the majority of the placer minerals produced.
Each Placer Gold Mine Return must be filed within three months
after the calendar year end (by March 31).
A separate return must be completed and filed for each mine
operated in the year. |
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Quarry
Mineral Tax Return A quarry operator must
file a quarry mineral tax return for each calendar year commencing
with the year ending December 31, 2001. A quarry return must
be filed and the tax remitted within three months after the
end of the calendar year (by March 31st).
Each quarry operator files one quarry mineral tax return and
includes the production from all B.C. quarries they operated
in the calendar year.
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| Election
to Allocate Exploration Expenses - In order
to allocate exploration expenditures from its exploration
account, an operator must elect in this prescribed form within
six months after the fiscal year end of the mine to which
the expenditures are to be allocated. |
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No |
No |
| Election
to Transfer Reclamation Costs - In order to
transfer reclamation costs, an operator must elect in this
prescribed form within six months after the fiscal year end
of the mine. |
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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. In order to take
advantage of the rollover provisions, the purchaser and vendor
must jointly elect within six months after the fiscal year
end of the mine. |
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No |
No |
| Election
to Allocate Transitional Balances - This form
is used to allocate certain amounts that would have been available
for deduction under the Mineral Resource Tax Act or Mining
Tax Act. An operator must elect with six months after the
fiscal year end of the mine for which the allocation is made.
(Repealed November 2002) |
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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. |
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No |
No |
| Quarry
Operator Election - This form is used only
by producers of quarry materials who have previously filed
a Mineral Tax Return who want to continue filing the regular
Mineral Tax Return. An operator must elect within six months
after the fiscal year of the mine ending in 2001. |
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No |
No |
| Waiver of the Assessment Period - This form is to waive the assessment period for a fiscal year of the mine or calendar year, whichever is applicable. |
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No |
No |
| Notice of Revocation of Waiver - This form is used to revoke a filed Waiver. |
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No |
No |
