Effective immediately, the B.C. government has introduced tax changes to assist in the response to COVID-19. Learn more.
B.C.’s Tax Interpretation Manual (TIM) is now available online. The TIM describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in B.C.
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.
Find essential information for B.C. businesses, real property contractors and consumers about the Provincial Sales Tax (PST), including requirements, registration, payments and refunds.
Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.