Logging Tax

The Logging Tax Act was enacted by Chapter 33, Statutes of 1953 (2nd Session). Effective October 1, 1953, logging tax was introduced to impose a tax on logging operations in British Columbia.

The Logging Tax Act imposes a 10% tax on individuals and corporations with net income derived from logging operations within the province.

Each individual or corporation who engages in logging operations on private or crown land in British Columbia is responsible for filing an annual Logging Tax return with the Income Taxation Branch.

Logging operations include the following:

	the sale of logs or standing timber
	the sale of the right to cut standing timber
	the sale of primary and secondary forest products produced from logs, such as lumber, pulp and paper, shakes, etc.
	the export of logs

Logging Tax is usually fully deductible as a credit against income taxes paid. Please see our Personal Income Tax and Corporation Income Tax pages for information about provincial income tax. Please contact the Canada Revenue Agency for information about the Logging Tax credit (opens a new window).