Refunds for PST

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 can claim a refund

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.

An exception to this rule is when an agent purchases good or services on behalf of their principal. In these cases, the agent is considered the purchaser and must apply for any refund available. Please contact us if you're unsure if you're in an agent-principal situation.

If the documentation doesn’t name the purchaser but it shows that payment was made using a credit card, debit card or cheque, we'll consider the credit card or bank account holder to be the person who paid the tax.

Important: Your application will be rejected if you are not the correct person or business to claim the refund.

Sam is the sole shareholder of the company Farming Inc. Farming Inc. is a qualifying farmer. Sam is not. Qualifying farmers can claim a refund if they pay PST on certain farming equipment, such as a tractor. Sam purchased a tractor using his credit card and paid PST. The contract is between Sam and the seller. 

Because Sam is named on the sales contract, he is the purchaser and the person who paid the PST. Sam is not a qualifying farmer so he is not eligible for a refund.

Jill paid PST on a vehicle she purchased from a dealership in B.C. Although the sales contract is between Jill and the dealership, the payment was drawn from Jack’s account. Jill has permanently relocated to another province and qualifies for the refund of PST paid on a vehicle transported for use outside B.C. 
 
Because Jill is named as the purchaser on the sales contract, she is the person who paid the PST. This is the case, even though she used Jack’s funds. Jill may apply for the refund. Jack may not.

 

Refund application forms

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.

If you don't see a refund form specific to your circumstances, use the general refund application (PDF, 251KB) form. 

Refunds of PST paid on motor vehicles purchased for resale

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.

If you claim the resale exemption on a qualifying purchase for resale but you are charged PST anyway, you may apply to us for a PST refund. We must have evidence that you claimed the exemption. For more information, see Notice 2021-003, Notice to Vehicle Resellers (PDF, 310KB).

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, 471KB)

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.