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Rulings

Rulings and interpretations are aids intended to help you understand the legislation and regulations. They are based on the ministry's interpretation of how the legislation and regulations apply to your specific circumstances or transactions.

When you request a ruling or interpretation, provide as much relevant detail as possible. The facts and information you provide impact the ruling or interpretation you receive.  If you provide incomplete or inaccurate information, the ruling or interpretation may not be applicable.

Rulings or interpretations are provided for the following tax acts:

 Consumer Taxes

Carbon Tax Act
Consumption Tax Rebate and Transition Act

Motor Fuel Tax Act
Provincial Sales Tax Act
Tobacco Tax Act

Requests for a ruling regarding carbon tax, the tax on designated property (TDP), motor fuel tax, PST or tobacco tax must be made in writing to the following email address: CTBTaxQuestions@gov.bc.ca, or by mail or courier:

Mailing Address:
Program Services
Consumer Taxation Programs Branch
Ministry of Finance
PO BOX 9442 STN PROV GOVT
VICTORIA BC  V8W 9V4

Courier Address:
Program Services
Consumer Taxation Programs Branch
Ministry of Finance
1802 Douglas Street
Victoria BC  V8T 4K6

 Income Taxes

International Business Activity Act

Requests for a technical interpretation or an advance ruling regarding the International Business Activity Act must be made in writing to:

Mailing Address:
Director, Income Tax Advisory and Intergovernmental Relations
Income Taxation Branch
Ministry of Finance
PO BOX 9444 STN PROV GOVT
VICTORIA BC  V8W 9W8

  • For more information on rulings and technical interpretations for the International Business Activity Act, please see the International Business Activity Rulings and Technical Interpretations web page.

 Property Taxes

Property Transfer Tax Act

Requests for an advance ruling regarding the property transfer tax must be made in writing to:

Mailing Address:
The Administrator
Property Transfer Tax
Ministry of Finance
PO BOX 9427 STN PROV GOVT
VICTORIA BC  V8W 9V1