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.
B.C.’s tax interpretation manual (TIM) is available online. The TIM describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in B.C.
Services and information topics
Provincial sales tax
Find essential information for businesses, real property contractors and purchasers about the B.C. PST, including registration, payments, refunds, audits and appeals.
Motor fuel tax and carbon tax
Motor fuel tax and carbon tax apply when you purchase or use fuel such as gasoline, diesel and propane, unless a specific exemption applies.
Tobacco tax
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.
Tobacco and Fuel Tax Exemption Simplification Project
The B.C. Ministry of Finance has developed the Tobacco and Fuel Tax Exemption Simplification (TAFT) system, a modern electronic system that replaces the current paper-based process for tax-exempt sales of tobacco and fuel made on First Nations land in B.C.
You can manage your account, file returns and make payments online using eTaxBC.
Need to submit a document? Learn how to submit documents in eTaxBC.
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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.
You can also submit a tip over the phone 24 hours a day, 7 days a week at 1-877-977-0858.
Contact information
Our hours of operation are Monday to Friday, 8:30 am to 4:30 pm.
1-877-388-4440
1-250-410-0373