Tax you pay when you purchase a taxable good or service.
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You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.
If you earned income in B.C. or operated a Corporation with a permanent establishment in B.C. last year you need to file an income tax return. Find out when you need to file your income tax return, and if any tax credits or rebates apply to you.
When you own, lease or gain an interest in a property (e.g. land, home, etc.) located in B.C. you must pay property taxes.
When you have an insurance contract to insure a resident of B.C., or a property situated in B.C., Insurance Premium Tax is charged. The tax is charged on premium payments made as consideration for the insurance contract, such as premium deposits, assessments, registration fees and contributions by members.
Budget 2018 proposed to introduce legislation to implement an employer health tax (EHT). The EHT will be an annual payroll tax that will apply to all employers beginning January 2019.
To ensure you charge and pay the right amount of tax you may request a ruling or interpretation, be audited or file an appeal if you believe the Ministry of Finance made an error in a decision.