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Rulings

Rulings and interpretations are written confirmations of the ministry's position on the application of tax. Rulings and interpretations are the tools used to ensure that a tax is applied in accordance with the legislation, policy, and the principles of fair tax administration.

The ministry provides consistent and timely rulings, interpretations, and technical information to a variety of stakeholders as an aid to understanding the legislation; however, these rulings and interpretations are not law. The information in rulings and technical interpretations may not apply in whole or part as a result of changes to the legislation.

The applicability of a ruling or interpretation to a particular circumstance depends upon the facts and information provided. For this reason, the ministry asks that you provide us with as much relevant detail as possible. Please note that variations in circumstance and incomplete or inaccurate information could impact the ruling or interpretation.

The ministry provides rulings and interpretations on 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