Refunds for PST
Processing Time for Refunds: Due to the volume of refund applications received by the ministry, it may take up to 6 months to process a refund application once received by the ministry.
If you overpaid provincial sales tax (PST) or paid PST in error, you may be eligible for a refund of the PST you paid.
Who should apply
Only the person who paid the tax can claim a refund. We consider the person who purchased the goods or services (for example, the person named on the invoice) to be the person who paid the tax regardless of whose funds the purchaser used.
There is an exception to this rule. Refer to Who Can Claim a Refund (Notice 2014-007) (PDF) for examples of who should be applying and for more information about the exception.
Important: Your application will be rejected if you are not the correct person or business to claim the refund.
Claim a refund by completing the appropriate form below. These forms are also available at your local Service BC Centre. Each form includes instructions about what documentation you need to include. You can submit the form and your documentation by mail or courier. Note that the ministry cannot issue refunds of less than $10.
Refund application forms
If you don't see a refund form specific to your circumstances, use the general refund application (PDF) form.
- Motor Vehicle
- Special Event Permit
- Production Machinery and Equipment
- Multijurisdictional Vehicles
- Qualifying Farmers, Aquaculturists, Fishers
- Fossil Fuel Combustion System or Heat Pump
- PAC-Funded Purchases
- Charity-Funded Purchases of Medical Equipment
Refunds of PST paid on motor vehicles purchased for resale
The following PST refund changes affecting vehicle resellers are effective October 1, 2021:
- If you pay PST on or after October 1, 2021 on a vehicle you purchase in B.C., you may not use the resale exemption to claim a credit or refund of that PST, unless you are a motor dealer registered under the Motor Dealer Act.
- The refund of PST paid on a motor vehicle resold within seven days is being cancelled. The deadline for applying for this refund is October 1, 2021.
For more information, see Notice 2021-003, Notice to Vehicle Resellers (PDF)
Time limits for claiming a refund
Generally, you have four years from the date you paid the PST to apply for a refund.
For example, if you paid the PST on August 15, 2021, the ministry must receive your refund claim by August 15, 2025.
For more information on refunds, see PST Refunds (Bulletin PST 400) (PDF)
Appealing a disallowed or reduced refund claim
You can appeal a disallowed or reduced refund claim by writing a letter to the Minister of Finance within 90 days of the date on the letter that notifies you of the disallowed or reduced refund.
For more information on appeals and how to file, see the Appeals page.