This page outlines the payment terms for mining duties. It provides information regarding instalment payments and balance payment, as well as details about deadlines, required forms and available payment methods.

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 the preceding fiscal year exceed $3,000 for each year. The calculation of mining tax instalment payments can be done using form IM-46-V, Calculation of Instalment Payments Related to the Mining Tax.

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

Use form IMZ-46.R-V, Instalment Payment Made by an Operator, 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.

Use form IMZ-46.S-V, Statement of Balance of Duties Relating to the Mining Tax, 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)
• by mail