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Contact us with your questions about tax on designated property.

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

Tax on Designated Property (Vehicles, Boats and Aircraft)

The Tax on Designated Property (TDP) is a 12% provincial tax that applies 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 doesn’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 tax applies to these circumstances on or after April 1, 2013, read:

Exemptions

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

Paying the Tax

If the TDP applies to your vehicle purchase, you pay the tax when you register or license the vehicle through ICBC. 

For boats or aircraft, or other types of vehicles that you don’t need to register or license with ICBC, 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. You must make your payment 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 the month of March, your payment would be due on April 23.