Filing a Mining Tax Return

Operators must file the Mining Tax Return (IM-30-V) within six months after the end of their fiscal year.

The following documents must be enclosed with the return:

  • the financial statements of the mine, or, failing that, the financial statements of the operator;
  • a reconciliation report of the financial statements and of the return;
  • all relevant detailed analyses justifying each of the amounts claimed in the return.

Where an operator is a corporation that files the return in a functional currency for a taxation year, the operator must also file a mining tax return in a functional currency for the fiscal year that corresponds to the taxation year.

Associated operators

Where an operator is associated with one or more other operators, the operator must enclose form IM-30.EN-V, Agreement Between Associated Operators Regarding the Mining Tax, with the mining tax return. The agreement is used to determine how the associated operators will allocate the minimum mining tax threshold and the limits related to the additional depreciation allowance between them.

Amending a return

An operator that wishes to amend a mining tax return that has already been filed must complete and file form IM-30.R-V, Request for an Adjustment to a Mining Tax Return. The form must be accompanied by an amended copy of the return (form IM-30-V) and all documents in support of the request for an adjustment.

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