Tax on Designated Property (Vehicles, Boats and Aircraft)

The Tax on Designated Property (TDP) was a 12% provincial tax that applied to the following circumstances from July 1, 2010 to
March 31, 2013:

  • vehicles, boats and aircraft purchased at a private sale in B.C., and
  • vehicles purchased, or acquired as a gift, from a private individual or non GST/HST registrant in another province and then brought or sent into B.C.

The TDP didn't apply to:

  • boats or aircraft acquired from a private individual or non GST/HST registrant in another province and then brought or sent into B.C., or
  • vehicles, boats or aircraft imported into B.C. from outside Canada.

For information about how Provincial Sales Tax (PST) applies to these circumstances on or after April 1, 2013, read:

Exemptions

Exemptions from the TDP applied in some circumstances. For full details, see Tax on Designated Property (Vehicles, Boats and Aircraft) (Bulletin CTR 001) (PDF).

Paying the Tax

If you're required to pay TDP, you pay the tax by filling out the Casual Remittance Return for Tax on Designated Property (FIN 315) (PDF) and sending the form in with a cheque, money order, bank draft or you can go into your local Service BC Centre to make the payment. Your payment was due within 23 days after the last day of the month in which you purchased the vehicle, boat or aircraft.

For example, if you purchased a boat in March 2012, your payment was due on April 23, 2012.

Useful Contacts

Contact us with your questions about tax on designated property.

Telephone: 1-877-388-4440 (toll free within Canada)