International business activity

Last updated on July 8, 2025

The international business activity (IBA) program provides eligible corporations, certain foreign banks authorized to carry on business in Canada, and specialists employed by these entities a refund of the B.C. income tax paid on income related to the corporation’s international business carried on in B.C.

Budget 2017 Update eliminated the IBA program, effective September 12, 2017. Income earned on or after that date will not be eligible for a refund. Existing registrants will be able to file a return for the tax year that includes September 11, 2017 to claim a refund of the B.C. income tax paid on eligible income earned on or before that date. 

An eligible corporation or foreign bank authorized to carry on business in Canada must register itself, and any specialists employed by it, to qualify for a refund under the IBA program. A refund will be paid to a registered entity or an IB specialist only after all B.C. and federal income taxes for the tax year are paid.

Learn more details about the types of international businesses and specialists that are eligible, how to register and how to apply for a refund:

Report suspected tax non-compliance

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

Submit a tip online

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

Contact information

Victoria Phone
250-953-3082
Vancouver Phone
604-660-2421
Toll Free
1-877-387-3332
Fax
250-356-0434
Mailing
Ministry of Finance
Income Taxation Branch
PO Box 9444 Stn Prov Govt
Victoria BC V8W 9W8
Courier
Ministry of Finance
Income Taxation Branch
1802 Douglas St.
Victoria BC V8T 4K6