Instalment payments of an operator

Instalments payments are payments made by an operator on a monthly basis in the fiscal year. Each payment corresponds to a portion of the duties relating to the mining tax that the operator is required to pay in the current fiscal year.

The operator must pay the mining tax in instalments if the duties payable for the current fiscal year and those payable for the preceding fiscal year exceed $3,000 for each year.

Each instalment must be paid on or before the last day of each month of the current fiscal year.

Form IMZ-46.R-V, Instalment Payment Made by an Operator, should be used to make the payments.

Paying a balance of duties relating to the mining tax

The balance of duties relating to the mining tax for a fiscal year must be paid no later than the last day of the second month following the end of the fiscal year.

Form IMZ-46.S-V, Statement of Balance of Duties Relating to the Mining Tax, should be used to make the payment.

You can pay your balance in any of the following ways:

• electronically,
  • using the online payment service of a financial institution (use your payment code),
  • at a financial institution or an ATM (check with the operator's financial institution to see if it offers these payment methods); or
• by mail.