File a royalty return for your quartz mining operation

You must file an annual royalty return if:

  • you're the official operator of a licensed mine; and
  • the value of the minerals produced at the mine exceeded $10,000 that year.

You must file an annual pre-production royalty return if:

  • you're the operator of a mineral exploration project that does not have a mine licence; and
  • the value of the minerals produced by the project exceeded $10,000 that year.

Find more information on pre-production royalty returns in our quartz royalty guidelines.

Calculate the value of the output of your mine

To complete your calculation, you'll need to understand and use:

How to calculate the value of your mine's output

  1. Take the value of the minerals produced by the mine as detailed in part 3 of the regulation.
  2. Subtract the following:
    • deductions for the mine for the calendar year as determined in part 4 of the regulation;
    • the development allowance for the calendar year as determined in part 5 of the regulation;
    • the depreciation allowance for the calendar year as determined in part 6 of the regulation; and
    • the community and economic development allowance for the calendar year as determined in part 7 of the regulation.

Determine the royalty you owe

Use our royalty rate ladder to determine the amount you owe. Calculate each increment of your output value separately. Then add the results together to get your total royalty owing. You can find an example in our royalty guidelines.

Quartz royalty rates

  • $10,000 or less: 0%
  • More than $10,000 but not exceeding $1 million: 3%
  • More than $1 million but not exceeding $5 million: 5%
  • More than $5 million but not exceeding $10 million: 6%
  • More than $10 million but not exceeding $15 million: 7%
  • More than $15 million but not exceeding $20 million: 8%
  • More than $20 million but not exceeding $25 million: 9%
  • More than $25 million but not exceeding $30 million: 10%
  • More than $30 million but not exceeding $35 million: 11%
  • More than $35 million: 12%

Deadlines

Your annual royalty return filing is due by April 1 for the previous calendar year. If you estimated your revenue and now have actual sales revenue, you'll need to update your return. Our accountant will review your filing and work with you to update your return up to August 31.

Your royalty payment is due on October 1 of the same year as the filing. We'll try to provide you with a final Notice of Assessment before October 1. Whether we do or not, any royalty reported must be paid by the deadline or penalties and interest will be charged.

Gather supporting documents

To help our review, there are many documents we recommend you submit with your return. You can find a list of these in the quartz royalty guidelines. We prefer you submit these documents in electronic format.

File your royalty return

  1. Submit your royalty return to the Mineral Resources Branch in spreadsheet or PDF format.
    Email: mining@gov.yk.ca
    In person: 400-211 Main Street in Whitehorse. Our office is open Monday through Friday from 8:30 a.m. to 4:30 p.m.
    Mail:
    Government of Yukon
    Mineral Resources Branch (K-9)
    Box 2703
    Whitehorse, Yukon Y1A 2C6
  2. We forward your return to our auditor. They may contact you to ask for further information.
  3. When the auditor has completed their review, we'll mail an assessment of the return to you. Our assessment will either:
    • agree with the return you filed; or
    • show our adjusted calculation of your return.
  4. You have 90 days to respond with any additional information to request a change to the assessment.

Pay your royalty

Pay your royalty in cash or a cash equivalent, such as a corporate cheque. Make your cheque out the Government of Yukon.

Submit your payment to the Mineral Resources Branch.
In person: 400-211 Main Street in Whitehorse. Our office is open Monday through Friday from 8:30 a.m. to 4:30 p.m.
Mail:
Government of Yukon
Mineral Resources Branch (K-9)
Box 2703
Whitehorse, Yukon Y1A 2C6

Penalties

We assess penalties for:

  • not filing a return on time;
  • making false statements in your return; and
  • failing to make your royalty payment by October 1.

The penalty for not filing your return on time is:

  • 5% of the royalty you owe; plus
  • 1% for each complete month after due date, up to 1 year.

The penalty for making false statements is the greater of:

  • $100; or
  • 50% of the amount the royalty would have been reduced by the false statement.

The penalty for failing to make payment on time is:

  • an automatic penalty 10% of royalty owing; and
  • an additional 10% of the royalty owing added each year a payment has not been made.

We will include any penalties in your Notice of Assessment. Penalties are due the day they are assessed. We charge daily interest on amounts owed.