Mining Tax Return
Every operator, including each partner involved in a joint venture, must file a mining tax return within six months of the end of each fiscal year, regardless of the type of activity undertaken in the course of the mineral development process.
Application of the Mining Tax Act
Every operator that must file a mining tax return must send its documents to the following address:
3800, Rue de Marly
C.P. 27750, succursale Terminus
Québec City (Québec) G1A 0B3
Direction principale des services à la clientèle des entreprises
Québec City: 418 659-4692
Montreal: 514 873-4692
Toll-free line: 1 800 567-4692
Exchanges of information
Revenu Québec has been responsible for administering the Mining Tax Act since September 1, 2015.
In accordance with sections 69.1 and 69.8 of the Tax Administration Act, the Ministère de l’Énergie et des Ressources naturelles and Revenu Québec have entered into an Agreement concerning the exchange of information needed to perform mandates relating to mining tax or to the application of a tax law (free translation of Entente portant sur l’échange de renseignements nécessaires à l’exécution de mandats relatifs à l’impôt minier ou à l’application d’une loi fiscal).
Forms and other information
The prescribed forms can be obtained from the Revenu Québec website:
- For an operator that has only one mine, form IM-30-V.
- For an operator that has more than one mine at the same time, form IM‑30.MX-V and form IM-30.DL-V.
For additional information, please visit the Mining Tax page of the Revenu Québec website .