Taxes and tax credits

Services and Information Topics

Sales taxes

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.

Property taxes

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.

Income 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.

Employer health tax

The employer health tax is an annual tax that B.C. employers may have to pay beginning January 2019.

 

Natural resource taxes

When you extract natural resources, harvest timber or own mineral rights in B.C. you're charged taxes, royalties and fees.

Speculation and vacancy tax

The speculation and vacancy tax is an annual tax based on how owners use residential properties in major urban areas in B.C.

Insurance 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.

Tax verification, audits, rulings and appeals

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.

Using eTaxBC online services

eTaxBC is a convenient online system for individuals and businesses to file returns, make payments and communicate directly to the B.C. Ministry of Finance.

Tax updates

Read about changes being made to B.C. provincial tax laws, policies and programs. Find out what’s new and subscribe to receive email notifications when new updates are made.

Tax Interpretation Manual

The Tax Interpretation Manual (TIM) describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in British Columbia.

News

In focus

Ministers’ statement on United States’ preliminary decision to continue to apply duties

Thursday, February 01, 2024

Bruce Ralston, Minister of Forests; Brenda Bailey, Minister of Jobs, Economic Development and Innovation; Jagrup Brar, Minister of State for Trade; and Andrew Mercier, Minister of State for Sustainable Forestry Innovation, have issued the following statement:

Report suspected tax non-compliance

If you know or suspect a person or business isn’t complying with B.C. tax laws, you can anonymously report them using the online tip form.

Submit an online tip

You can also submit a tip over the phone 24 hours a day, 7 days a week at 1-877-977-0858.