What's New in B.C. Sales Taxes

Updates to sales tax information are posted here. Sales taxes include provincial sales tax, motor fuel tax, carbon tax and tobacco tax.

Read the most recent update below and browse past updates by year.

Latest updates

July 8, 2020

Effective February 19, 2020, real property contractors who supply and affix, or install, goods so that they become part of real property situated outside BC can apply for a refund of PST they paid on those goods. This refund also applies to goods that are processed, fabricated, manufactured into, attached to or incorporated into other goods, as long as the other goods are affixed or installed so that they become part of real property situated outside BC. Real property contractors are no longer required to pay sales tax to another jurisdiction to be eligible for this refund. This change is subject to legislative and regulatory approval.

The following bulletins have been revised to reflect this change:

Bulletin MFT-CT 003, Coloured Fuels and Other Substances, has been revised to add a link to the Requisition for Dye (FIN 452).

June 26, 2020

A new tax rate for heated tobacco products is in effect August 1, 2020. Other changes and transitional rules apply.

June 25, 2020

FIN 406, Designation Agreement or Cancellation, is a new form for principals and agents who want to jointly designate one of the parties to collect and remit PST and MRDT, if applicable, on sales and leases made under the designation agreement. Bulletin PST 001, Registering to Collect PST, has been revised to add information about designation agreements.
 
Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, has been revised to correct the definition of residential energy products to include heat (including transferred energy that results in cooling).

Past updates by year

To view all the past updates, click Expand All below.

May 4, 2020

Notice 2020-003, Multijurisdictional Vehicles - COVID-19 Update, explains temporary measures introduced to support the commercial transport industry. Effective May 4, 2020, in certain circumstances:

  • The exit tax is waived
  • ICBC may provide a refund when a vehicle ceases to be prorate licensed

Registration is now open for our free PST webinars. Visit Provincial Sales Tax Webinars & Seminars to learn more.

April 22, 2020

Notice 2020-002, Covid-19 Sales Tax Changes, has been updated to clarify the filing and payment options, and add information on eligible commission, prepaid tax or security amounts, and sales to First Nations customers.

April 1, 2020

Notice 2020-002, Covid-19 Sales Tax Changes, explains how the provincial tax changes announced in B.C.’s Covid-19 Action Plan apply to the sales tax programs (Carbon Tax, Motor Fuel Tax, PST and Tobacco Tax).

March 23, 2020

Effective immediately, the B.C. government has introduced tax changes to assist in the response to COVID-19. Learn more at COVID-19 Action Plan - Provincial Tax Changes.

March 16, 2020

Bulletin PST 120, Accommodation, has been revised to:

Add the following to the list of areas collecting the MRDT:

  • City of Surrey, effective June 1, 2020
  • Town of Creston and electoral areas B and C of the Regional District of Central Kootenay, effective June 1, 2020

Replace reference to electoral areas F and G of the Capital Regional District with:

  • Salt Spring Island electoral area of the Capital Regional District
  • Southern Gulf Islands electoral area of the Capital Regional District

Replace reference to Powell River Regional District with qathet Regional District

March 9, 2020

The B.C. Taxpayer Fairness and Service Code is now available online.

March 3, 2020

Effective April 1, 2020, the carbon tax rates that apply to fuels in B.C. will change.

Notice 2020-001, Notice to Deputy Collectors and Retail Dealers - Fuel Inventory, explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory.

The Carbon Tax Return - Inventory is now available for the April 1, 2020 tax rate change. You can access the return:

  • Through your eTaxBC account
  • On our website: FIN 103, Carbon Tax Return – Inventory (PDF)

February 27, 2020

Bulletin CTB 003, Audits, has been updated to add information about the out of province audit fee.

February 19, 2020

Electronic funds transfer and wire payment instructions for paying the PST have been updated.

February 18, 2020

The provincial government announced its 2020 Budget on February 18, 2020. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 4, 2020

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.

Tax interpretation information is available for:

January 31, 2020

FIN 125, Collector's Return, has been revised with the new tobacco tax rates that came into effect on January 1, 2020. The easiest way to file your tax return is to use our online service eTaxBC.

January 27, 2020

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been updated to:
  • Add information about program eligibility if your vehicle is electric
  • Confirm that notarized statements are not necessary as proof when applying for the one-time refund without fuel receipts
  • Clarify that your confirmation letter will include your registration number, your registration effective date (the date from which you can apply for a fuel tax refund) and your confirmed disability start date

January 2, 2020

The rate of PST on vapour products increased from 7% to 20% January 1, 2020. The Small Business Guide to PST has been updated to include the 20% PST rate on vapour products.

FIN 405, Casual Remittance Return, has been revised to clarify the instructions for completing the return.

FIN 472, Application for Refund of Provincial Fuel Tax For Persons With Disabilities, has been updated to reflect the years you may be eligible to claim a refund.

December 19, 2019

Bulletin PST 120, Accommodation, has been updated to add the following to the list of areas collecting the MRDT:

  • Electoral area A of the Regional District of Central Kootenay, effective March 1, 2020
  • Electoral area I and J of the Regional District of Central Kootenay, effective January 1, 2020

December 16, 2019

Notice 2019-005, Notice to Sellers of Vapour Products PST Rate Increase to 20%, has been updated to clarify how PST applies to dry herb vaporizers.

December 6, 2019

Bulletin PST 120, Accommodation, has been updated to reflect the MRDT rate increase from 2% to 3% for the following:

  • City of Fernie and a portion of electoral area A of the Regional District of East Kootenay, effective January 1, 2020
  • City of Nanaimo, effective January 1, 2020
  • District of Barriere and electoral areas O and P of the Thompson-Nicola Regional District, effective February 1, 2020
  • Mount Washington Resort area, effective January 1, 2020

December 4, 2019

Tobacco tax rates increase January 1, 2020. All retail and wholesale dealers must file an inventory return and pay additional security on inventory held as of the end of day December 31, 2019.

November 14, 2019

As recently announced, the B.C. government will introduce legislation to increase the PST rate on vapour products and increase tobacco tax rates effective January 1, 2020. For information, see Tobacco Tax and Notice 2019-005, Notice to Sellers of Vapour Products PST Rate Increase to 20%.

November 8, 2019

Effective October 1, 2019, there are new stamps for packages of cigarettes and fine cut tobacco.

October 15, 2019

Notice 2019-0042020 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2020.  To receive your 2020 IFTA licence and decals before January, we must receive your renewal application and payment by November 22, 2019.

August 8, 2019

Bulletin PST 120, Accommodation, has been updated to reflect the following changes:

  • The Fraser Valley Regional District will begin collecting the MRDT, effective October 1, 2019 – applies in the District of Hope, electoral areas A, B and D, and the Manning Park Resort area
  • The MRDT rate for the Town of Osoyoos will increase from 2% to 3%, effective September 1, 2019

July 26, 2019

Bulletin PST 311, Promotional Materials and Special Offers, has been updated to clarify how PST applies specifically to promotional materials you give away and promotional materials you sell.

Bulletin PST 400, PST Refunds, has been updated to include a reference to refunds of PST paid on promotional materials.

July 16, 2019

FIN 427, South Coast British Columbia Transportation Tax Return has been updated to reflect the July 1, 2019 tax rate change and is now available. The easiest way to file your tax return is to use our online service: eTaxBC. Alternatively, you can find the PDF forms on our website

As a reminder, if you are a deputy collector or retail dealer for clear gasoline and clear diesel within the South Coast British Columbia Transportation Service Region you must determine the amount of fuel you owned at 12:01 am on July 1, 2019, report it as inventory and pay the additional security due on that inventory. For additional information see Notice 2019-003, Notice to Fuel Sellers in the South Coast British Columbia Transportation Service Region – Fuel Inventory

To submit amended returns for months prior to July 1, 2019, find the appropriate form under Previous Versions on our website.

July 1, 2019

Effective July 1, 2019, the dedicated tax on clear gasoline and clear diesel sold inside the Greater Vancouver area increased by 1.5¢ per litre. The following bulletins have been revised to reflect this change:

June 3, 2019

Bulletin PST 120, Accommodation, has been updated to reflect the following changes:

  • The District of Wells ended their participation in the MRDT program as of June 1, 2019
  • The Southern Gulf Islands in electoral areas F and G of the Capital Regional District will begin collecting the MRDT as of September 1, 2019

May 31, 2019

Effective July 1, 2019, the South Coast British Columbia Transportation Service Authority (TransLink) is increasing its dedicated motor fuel tax rate from 17¢ to 18.5¢ per litre on clear gasoline and clear diesel.

Notice 2019-003, Notice to Fuel Sellers in the South Coast British Columbia Transportation Service Region – Fuel Inventory, explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory as a result of this rate change.

The South Coast British Columbia Transportation Tax Return - Inventory is now available for the July 1, 2019 tax rate change. You can access the return:

May 7, 2019

Effective May 1, 2019, Maa-nulth-aht do not qualify for provincial sales tax exemptions as First Nations individuals and Maa-nulth First Nations lands do not qualify as First Nations land for the purposes of provincial sales tax exemptions that apply to other First Nations individuals and bands. The following bulletins have been revised to reflect this change:

May 2, 2019

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permit, has been revised to explain that it is acceptable for IFTA carriers to carry an electronic image of their IFTA licence.

April 30, 2019

Bulletin CT 001, Natural Gas and Biomethane Sellers, has been revised to add information on a penalty that applies to natural gas and biomethane retailers that are not registered to sell natural gas or biomethane. The penalty is effective April 11, 2019.

Bulletin PST 003, Small Sellers, has been revised to clarify that someone who sold goods at wholesale in the previous 12 months does not qualify as a small seller.

Bulletin PST 001, Registering to Collect PST and the Small Business Guide to PST have been revised to refer the reader to Bulletin PST 003, Small Sellers, for details about who qualifies as a small seller.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to clarify that a purchaser must pay PST on a sale or lease if the information or documentation required for an exemption is not provided at the time of the sale or lease.

FIN 112, Carbon Tax Return – Self Assessors, has been updated to reflect the April 1, 2019 tax rate change. The easiest way to file your return is to use our online service, eTaxBC. To submit an amended return of carbon or security paid prior to April 1, 2019, find the appropriate form under Previous Versions on our website.

April 16, 2019

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1, 2019:

  • FIN 105, Carbon Tax Return – Registered Air or Marine Service
  • FIN 106, Carbon Tax Return – Natural Gas Retail Dealers
  • FIN 175, Carbon Tax Return – Collectors
  • FIN 176, Carbon Tax Return – Registered Consumers

To submit an amended return of carbon tax or security paid prior to April 1, 2019, find the appropriate form under Previous Versions on our website.

April 10, 2019

The tobacco tax website has been updated and redesigned to improve the consistency, clarity and accessibility of tobacco tax information. The following bulletins have been retired and the information contained within is now included in our website:

This site was designed with you in mind and will make it easier for you to find the information you need.

April 9, 2019

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1, 2019:

  • FIN 108, Application for Refund of Carbon Tax – Purchaser of Fuel
  • FIN 143, Application for Refund of Carbon Tax – Deputy Collector or Retail Dealer
  • FIN 171, Application for Refund of Carbon Tax – Non-registered Air or Marine

To file an application for refund of carbon tax or security paid prior to April 1, 2019, find the appropriate form under Previous Versions on our website.

April 2, 2019

Notice 2019-002, Expiry of Maa-nulth First Nations Exemption, explains important changes to how provincial sales taxes apply to purchases, sales and leases by Maa-nulth-aht (Maa-nulth First Nations citizens) and businesses, effective May 1, 2019.

April 1, 2019

Effective April 1, 2019, electricity is fully exempt from PST for all purchasers. The following bulletins have been revised to reflect this change:

Bulletin MFT-CT 005, Tax Rates on Fuels, has been updated to reflect the increase to carbon tax rates effective April 1, 2019.

March 1, 2019

Effective April 1, 2019, the carbon tax rates that apply to fuels in B.C. will increase.

Notice 2019-001, Notice to Deputy Collectors and Retail Dealers - Fuel Inventory, explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory.

The Carbon Tax Return - Inventory is now available for the April 1, 2019 tax rate change. You can access the return:

February 19, 2019

The provincial government announced its 2019 Budget today. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 5, 2019

Bulletin PST 120, Accommodation, has been revised to add the following to the list of areas collecting the MRDT, effective March 1, 2019:

  • Regional District of Central Kootenay – applies in the Villages of Nakusp, New Denver, Silverton and Slocan, and electoral areas H and K

January 29, 2019

The following publications have been updated and revised:

Bulletin PST 141, Cannabis has been revised to:

  • Correct an error about how PST applies to cannabis seeds
  • Clarify that all cannabis products purchased for resale are exempt from PST
  • Clarify that PST applicants must provide proof of their retail licences
  • Explain that cannabis products listed in Schedule 1 or 1A of the Drug Schedules Regulation are exempt from PST

Bulletin PST 001, Registering to Collect PST and FIN 418 have been revised to:

  • Clarify the documentation that liquor or cannabis sellers must provide when applying to register to collect and remit PST

November 1, 2018

Bulletin PST 120, Accommodation, has been revised to update the MRDT rate from 2% to 3% for the Resort Municipality of Whistler, effective December 1, 2018.

October 25, 2018

FIN 355/SEP, Application for Refund of Provincial Sales Tax (PST) - Special Event Permit is a new refund application for claiming PST refunds for special event permits. Bulletin PST 300, Special Event Liquor Permits has been revised to reflect the new form.

Bulletin PST 400, Refunds has been updated to specify the kind of evidence needed to prove PST was paid and to encourage taxpayers to provide supporting documentation in an electronic format.

The following publications have been revised to reflect that PST applies to cannabis products and that small sellers cannot sell cannabis:

  • Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps
  • Bulletin PST 207, Medical Supplies and Equipment
  • Bulletin PST 003, Small Sellers
  • Small Business Guide to PST

October 23, 2018

Effective October 2, 2018:

New PST exemptions are available for certain goods, services and software obtained for use in LNG Canada Development Inc.’s LNG project in Kitimat, BC. 

  • For detailed information, see Bulletin PST 212, LNG Canada Project Exemption
  • To claim the exemption, use the Certificate of Exemption - LNG Canada Project (FIN 495)

October 16, 2018

Notice 2018-005, 2019 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2019.

Bulletin PST 120, Accommodation, has been revised to update the MRDT rate from 2% to 3% for the District of Squamish, effective November 1, 2018.

October 9, 2018

Bulletin MFT-CT 001, Fuel Sellers, has been revised to add information on the rules for re-labelling fuel.

Bulletin MFT-CT 003, Coloured Fuels and Other Substances, has been renamed and revised to:

  • Add information on clear and coloured marine diesel and locomotive fuel
  • Add information on the responsibilities of fuel sellers
  • Add information on the handling of dye
  • Add a link to a new table summarizing the requirements for sales of coloured fuel, marine diesel (clear or coloured), locomotive fuel (clear or coloured) and other substances

October 5, 2018

Effective October 17, 2018:

PST applies to medical and non-medical cannabis products. For detailed information on registering to collect and remit PST, see Cannabis and PST and Bulletin PST 141, Cannabis.

The following bulletin and form have been updated and revised:

  • Bulletin PST 001, Registering to Collect is updated to explain that anyone selling cannabis products in B.C. must register to collect and remit PST.
  • FIN 418, Application For Registration For Provincial Sales Tax (PST), was revised to collect the information required from anyone selling cannabis products in B.C.

October 1, 2018

The following publications and form have been revised to reflect important changes to how PST and the municipal and regional district tax (MRDT) apply to accommodation sold in B.C., effective October 1, 2018.

  • Bulletin PST 120, Accommodation
  • Bulletin PST 001, Registering to Collect PST
  • Bulletin PST 003, Small Sellers
  • Bulletin PST 200, PST Exemption and Documentation Requirements
  • Bulletin PST 400, Refunds
  • Small Business Guide to PST
  • FIN 418, Application for Registration for Provincial Sales Tax (PST)

July 16, 2018

The following bulletins have been updated to reflect that effective April 1, 2018, delivery charges on aggregate are exempt from PST when delivery by the seller is optional.

  • Bulletin PST 110, Production Machinery and Equipment Exemption
  • Bulletin PST 111, Mining Industry
  • Bulletin PST 112, Logging Industry
  • Bulletin PST 113, Oil and Gas Industry - Producers and Processors
  • Bulletin PST 114, Oil and Gas Industry - Exploration, Discovery and Development
  • Bulletin PST 115, Oil and Gas Industry - Service Providers
  • Bulletin PST 302, Delivery Charges
  • Bulletin PST 316, Bundled Sales and Leases
  • Bulletin PST 400, Refunds

July 9, 2018

Notice 2018-004, Notice to Accommodation Providers, explains important changes to how PST and the municipal regional district tax (MRDT) apply to accommodation sold in BC. These changes are effective October 1, 2018.

June 21, 2018

Bulletin PST 120, Accommodation, has been revised to update the MRDT rate from 2% to 3% for the Big White Ski Resort, effective July 1, 2018.

June 14, 2018

The following bulletins have been corrected to state that you may refund or credit your customer the PST paid if your customer provides you with the required documents within 180 days of the date the PST was charged.

  • Bulletin PST 101, Farmers
  • Bulletin PST 102, Commercial Fishers
  • Bulletin PST 103, Aquaculturists
  • Bulletin PST 108, Boats
  • Bulletin PST 110, Production Machinery and Equipment Exemption
  • Bulletin PST 111, Mining Industry
  • Bulletin PST 112, Logging Industry
  • Bulletin PST 113, Oil and Gas Industry – Producers and Processors
  • Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development
  • Bulletin PST 115, Oil and Gas Industry – Service Providers
  • Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies
  • Bulletin PST 134, Aircraft
  • Bulletin PST 201, Children’s Clothing and Footwear
  • Bulletin PST 202, School Supplies
  • Bulletin PST 315, Rentals and Leases of Goods
  • Bulletin PST 400, Refunds
  • Small Business Guide to PST

May 1, 2018

Bulletin PST 105, Software was clarified that:

  • Software provided in optional as-needed maintenance agreements is taxable.
  • Certain gift cards or gift certificates are taxable.

Bulletin PST 107, Telecommunication Services, has been updated to:

  • Clarify that software provided in optional as-needed maintenance agreements is taxable.
  • Clarify that certain gift cards or gift certificates are taxable.
  • Correct an error in the section Services and Equipment for Own Use for goods removed from lease inventory.
  • Clarify information in the section Goods Brought into BC.    

Bulletin PST 132, Building and Home Improvement Stores, has been updated to clarify:

  • Certain gift cards or gift certificates are taxable.
  • Information in Taxable Goods, Goods for Resale or Lease, Change in Use, and Goods Brought into BC sections.

Bulletin PST 206, Grocery and Drug Stores, has been updated to clarify:

  • Certain gift cards or gift certificates are taxable.
  • Food products with less than 1% alcohol content are not taxable.
  • Information in the sections Goods for Resale or Lease, Change in Use and Goods Brought into BC.

Bulletin PST 311, Promotional Materials and Special Offers, has been updated to clarify:

  • Certain gift cards or gift certificates are taxable.
  • The section on Goods Brought into BC.

New carbon tax and motor fuel tax return forms reflecting the April 1, 2018 tax rate changes are now available. The easiest way to file your tax return is to use our online service: eTaxBC. Alternatively, you can find the PDF forms on our website.

  • FIN 105, Carbon Tax Return – Registered Air or Marine Service
  • FIN 106, Carbon Tax Return – Natural Gas Retail Dealers
  • FIN 112, Carbon Tax Return – Self Assessors
  • FIN 175, Carbon Tax Return – Collectors
  • FIN 176, Carbon Tax Return – Registered Consumers
  • FIN 450, Motor Fuel Tax Return – British Columbia Transit (Victoria)
  • Generic Motor Fuel Tax Return

To submit an amended return of carbon or motor fuel tax or security paid prior to April 1, 2018, find the appropriate form under Previous Versions on our website.

The Guide to Completing the Generic Motor Fuel Tax Return and Generic Motor Fuel Tax Return have been revised to:

  • Clarify when a refiner collector may sell fuel to another refiner collector without paying security
  • Add marine diesel to the Exempt Sales provision for use in an interjurisdictional cruise ship, or marine diesel for use in a ship prohibited from coasting trade.

April 24, 2018

Bulletin CTB 005, Penalties and Interest, has been updated to clarify that if you were directly advised of how tax applies to a particular situation and subsequently make an error in applying tax in that same situation, we will apply a 10% penalty.

April 19, 2018

Bulletin PST 310, Goods Brought Into BC, has been revised to fix an error in Example 4 in the bulletin as it pertains to the date that HST was paid on a vehicle that entered BC.

Bulletin PST 120, Accommodation, has been revised:

  • To add certain areas in the Cariboo-Chilcotin to the list of MRDT participating municipalities at a rate of 3%, effective May 1, 2018
  • To  add the Regional District of Kootenay at a rate of 2%, effective July 1, 2018
  • To update the MRDT rate from 2% to 3% for the City of Abbotsford, effective May 1, 2018

April 13, 2018

FIN 125, Collector's Return, has been revised with the new tobacco tax rates that came into effect on April 1, 2018. The easiest way to file your Collector’s Return is to use our online service: eTaxBC.

April 9, 2018

New carbon tax refund forms are now available.  These forms reflect the tax rate increase effective April 1, 2018.

  • FIN 108, Application for Refund of Carbon Tax – Purchaser of Fuel
  • FIN 143, Application for Refund of Carbon Tax – Deputy Collector or Retail Dealer
  • FIN 171, Application for Refund of Carbon Tax – Non-Registered Air or Marine

To file an application for refund of carbon tax or security paid prior to April 1, 2018, find the appropriate form under Previous Versions on our website.

April 5, 2018

Bulletin PST 100, Safety Equipment and Protective Clothing has been revised to include the expanded exemption for avalanche airbag backpack systems, effective April 1, 2018.

April 3, 2018

The easiest way to apply for clearance is to use our online service: eTaxBC. Alternatively, the paper form can be completed and sent to us: FIN 447, Application for Clearance.

April 1, 2018

New carbon tax and motor fuel tax return forms reflecting the April 1 changes will be available on May 1, after your March return is due.  If you need to submit an amended return for March 2018, you can find the previous form on our website.

New carbon tax refund forms will be available on April 9.  These forms reflect the tax rate increase effective April 1, 2018.  To file an application for refund of carbon tax or security paid prior to April 1, 2018, find the form on our website.

Bulletin MFT-CT 001, Fuel Sellers, has been revised to reflect the following change:

  • Effective April 1, 2018, marine diesel fuel is exempted from motor fuel tax when used in interjurisdictional cruise ships and ships prohibited from coasting trade

Bulletin MFT-CT 005, Tax Rates on Fuels, has been revised to reflect the following changes that are effective April 1, 2018:

  • Carbon tax rates that apply to fuels in B.C. increased
  • Motor fuel tax rates on clear gasoline and clear diesel in the Victoria regional transit service area increased to 5.5¢ per litre
  • Marine diesel fuel exempted from motor fuel tax when used in interjurisdictional cruise ships and ships prohibited from coasting trade

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities has been revised to:

  • Reflect the change in name from the Ministry of Social Development and Social Innovation to the Ministry of Social Development and Poverty Reduction
  • Update the refund rates for fuel purchased in the Victoria regional transit service area
  • Clarify that authorized representatives of the Ministry of Social Development and Poverty Reduction may complete the Office Use Only portion of Step 6 (Release of Information Consent) of the application for registration form (FIN 119)
  • Clarify that Service B.C. representatives may be authorized representatives of the Ministry of Social Development and Poverty Reduction

The PST rates that apply to sales and leases of passenger vehicles with a purchase price of $125,000 or more changed on April 1, 2018.  The following bulletins and forms were revised to reflect the change:

  • Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies
  • Bulletin PST 308, PST on Vehicles
  • Bulletin PST 307, Goods Brought into BC for Temporary Use
  • Bulletin PST 310, Goods Brought into BC
  • Bulletin PST 312, Gifts
  • Bulletin PST 315, Rentals and Leases of Goods
  • Bulletin PST 318, Trusts
  • Small Business Guide to PST
  • FIN 402, Temporary Use Remittance Return
  • FIN 405, Casual Remittance Return

March 20, 2018

The following bulletins have been corrected as to when PST applies to delivery charges.  Previously, these bulletins incorrectly stated that delivery charges were not subject to PST for goods delivered in BC, where title to the goods passed at the seller’s premises.  In addition, there are other clarifications in the following bulletins that can be found at the end of the bulletins, in the Latest Revision section.

  • Bulletin PST 302, Delivery Charges
  • Bulletin PST 109, Printers and Publishers
  • Bulletin PST 110, Production Machinery and Equipment Exemption
  • Bulletin PST 111, Mining Industry
  • Bulletin PST 112, Logging Industry
  • Bulletin PST 113, Oil and Gas Industry – Producers and Processors
  • Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development
  • Bulletin PST 115, Oil and Gas Industry – Service Providers
  • Bulletin PST 129, Florists
  • Bulletin PST 316, Bundled Sales and Leases

March 2, 2018

Notice 2018-003, PST Rate Change for Passenger Vehicles Worth $125,000 or More provides important information about the rate increase effective April 1, 2018.

March 1, 2018

Effective April 1, 2018, the tobacco tax rates will increase. The FIN 225, Retail Dealer's Inventory Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated with the new rates. All retail and wholesale dealers must submit an inventory return by April 30, 2018. We will be contacting all dealers by mail with more information on how to file.

Notice 2018-001, Notice to Deputy Collectors and Retail Dealers - Fuel Inventory.  Effective April 1, 2018, the carbon tax rates that apply to fuels in BC will increase. This notice explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory. The FIN 103, Carbon Tax Return - Inventory, is now available for the April 1, 2018 tax rate change.

Notice 2018-002, Notice to Fuel Sellers in the Victoria Regional Transit Service Area (VRTA) - Fuel Inventory.  Effective April 1, 2018, the motor fuel tax rate in the Victoria Regional Transit Service Area (VRTA) is increasing from 3.5¢ to 5.5¢ per litre on clear gasoline and clear diesel. This notice explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory as a result of this rate change. The FIN 102, British Columbia Transit Tax Return (Victoria) - Inventory, is now available for the April 1, 2018 tax rate change.

February 22, 2018

Carbon tax rates will increase on April 1, 2018 and on April 1st of each year until 2021.  The schedule Carbon Tax Rates by Fuel Type – From July 1, 2012, has been revised to reflect these changes.

February 20, 2018

The provincial government announced its 2018 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

January 25, 2018

FIN 125, Collector's Return, has been revised with the new tobacco tax rates that came into effect on January 1, 2018.

January 10, 2018

Bulletin PST 118, Vehicle Services and Parts, has been revised to include a section that explains how PST applies to core charges on auto parts.

December 21, 2017

Bulletin PST 138, Personal Services,  has been revised to remove dermal fillers as an example of taxable goods used or consumed by your business. These may or may not be taxable depending on the specifics of the item being used.

December 19, 2017

Bulletin PST 120, Accommodation, has been revised to:

  • Add the City of Cranbrook to the list of MRDT participating municipalities at a rate of 3%, effective January 1, 2018
  • Revise the MRDT rate from 2% to 3% for the City of Vernon, effective January 1, 2018

Bulletin PST 310, Goods Brought Into BC, has been revised to add information about paying PST on delivery charges for goods purchased and delivered from outside BC.

Bulletin PST 400, PST Refunds, has been revised to clarify that:

  • A customer may apply for a refund of PST when they return a motor vehicle to the manufacturer as a result of an independent, impartial, third-party dispute resolution process (i.e. the return does not have to be more than one year after the date of purchase)
  • An agent who contracts with a seller to acquire goods or services on behalf of a principal is generally the person who is eligible to apply for a refund of PST paid

December 14, 2017

Bulletin PST 502, Goods that Generally Become Part of Real Property and Goods That Do Not, has been revised to clarify which stoves, ranges, cooktops and heaters generally become part of real property upon installation.

November 30, 2017

Effective January 1, 2018, the tobacco tax rate increases by 0.8 cents to 24.7 cents per cigarette or gram of tobacco. All retail and wholesale dealers need to submit an Inventory Return due to this change. We will be contacting all dealers by mail with more information on how to file.

An updated Guide to Completing the IFTA Quarterly Return is available to help IFTA carriers complete their quarterly returns. The Guide includes new information about split tax rates, reporting for dual fuel vehicles, and fuel conversion factors.

November 28, 2017

Effective January 1, 2018:

  • Taxable purchases of electricity (e.g. electricity for business use) are subject to a lower PST rate of 3.5%. Electricity will be fully exempt from PST effective April 1, 2019. Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, Bulletin PST 120, Accommodation, and the Small Business Guide to PST have been revised to reflect this change.
  • Natural gas for use in a locomotive is exempt from motor fuel tax. Bulletins MFT-CT 005, Tax Rates on Fuels, and MFT-CT 003, Coloured Fuels, have been revised to reflect this change.

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft, was revised to clarify the types of watercraft that should be included when completing this form.

November 16, 2017

Notice 2017-005, PST on Clean Energy Vehicle Program Rebates, provides important information about the value of Clean Energy Vehicle Program rebates and the application of PST. The value of the rebates provided are included in the purchase price or lease price of vehicles purchased on or after December 1, 2017 (i.e. the rebates do not reduce the purchase price for the purposes of the PST).

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been updated to clarify that:

  • A customer may apply for a refund of PST when they return a motor vehicle to the manufacturer as a result of an independent, impartial, third-party dispute resolution process (i.e. the return does not have to be more than one year after the date of purchase)
  • The value of rebates provided under the Clean Energy Vehicle Program on or after December 1, 2017 are included in the purchase price or lease price of the vehicle (i.e. the rebates do not reduce the purchase price for the purposes of the PST)

November 2, 2017

Bulletin CTB 002, Sales and Leases to Governments, has been revised to:

  • Clarify that sales to territories are not exempt from sales tax.

October 31, 2017

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program, has been renamed and rewritten and replaces the previous version dated September 2014. In addition, key changes include:

  • Information to reflect that:
    • Members of the Tsawwassen First Nation do not qualify for motor fuel and carbon tax exemptions as First Nations individuals
    • Tsawwassen lands do not qualify as First Nations land for the purposes of motor fuel tax or carbon tax exemptions for other First Nations individuals and bands
  • Information on:
    • How to accept expired Certificate of Indian Status Cards as documentation
    • What "personal use" does not include

October 17, 2017

Notice 2017-004, 2018 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2018.

October 5, 2017

Bulletin PST 314, Exemptions for First Nations, has been revised to:

  • Add information on:
    • what “personal use” does not include
    • how to accept expired Certificate of Indian Status Cards as documentation
    • documentation requirements for vehicles purchased on or delivered to First Nations land
  • Add information to reflect that:
    • members of the Tsawwassen First Nation do not qualify for PST exemptions as First Nations individuals
    • Tsawwassen lands do not qualify as First Nations land for the purposes of PST exemptions for other First Nations individuals and bands
  • Update terminology by replacing special occasion liquor licences with special event permits

Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program, has been revised to:

  • Add information on:
    • what “personal use” does not include
    • how to accept expired Certificate of Indian Status Cards as documentation
  • Add information to reflect that members of the Tsawwassen First Nation do not qualify for the exemption on tobacco products

October 3, 2017

Bulletin CTB 005, Penalties and Interest has been revised to correct information on the need for quarterly filers to have a 12 month history of filing tax returns and paying security in full on time to avoid a first time penalty.

September 19, 2017

FIN 135, Motor Fuel Tax Return Self Assessor, was revised to clarify the instructions for self-assessing fuel purchased within the South Coast British Columbia Transportation Service Region (SCTA) or the Victoria Regional Service Area (VRTA) and used for a higher taxed purpose anywhere in BC.

September 11, 2017

The provincial government announced its 2017 Budget Update today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

September 7, 2017

Bulletin PST 003, Small Sellers, has been revised to clarify:

  • Who qualifies as a small seller with expanded examples
  • The meaning of a business premises

The Small Business Guide to PST, has been revised to:

  • Clarify the criteria for being a small seller
  • Add information about how to close your PST account
  • Update the Voluntary Disclosure section to clarify when the details regarding your disclosure must be received and to update the mailing address

August 3, 2017

The following bulletins were recently updated:

Bulletin PST 135, Multijurisdictional Vehicles, was revised to clarify that if you purchase a vehicle in BC or lease a vehicle in or outside BC and intend to immediately license the vehicle as an MJV, you are not required to pay the PST to the seller or lessor. Instead, MJV tax will apply at the time of licensing.

Bulletin PST 315, Rentals and Leases of Goods, was revised to clarify that:

  • The lease price does not include optional delivery charges, except when taxable goods are leased outside of BC and shipped to the lessee in BC
  • PST applies to leases of affixed machinery

Bulletin PST 108, Boats, PST 134, Aircraft, PST 308, PST on Vehicles, were revised to clarify the:

  • Definition of a related individual in the Gifts to Related Individuals section
  • Transfers Due to Dissolution of Marriage or Relationship section

Bulletin PST 319, Partnerships, was revised to clarify the examples in the Partnerships Involving First Nations section.

Bulletin PST 320, Liquor Sold at Auctions, was revised to update terminology by replacing:

  • Special occasion liquor licence with special event permit
  • Liquor auction permit with charitable auction permit

Bulletin PST 001, Registering to Collect PST, PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, were revised to update terminology by replacing special occasion liquor licences with special event permits.

Bulletin PST 119, Restaurants and Liquor Sellers, was revised to:

  • Update terminology by replacing special occasion liquor licences with special event permits
  • Clarify the Goods Brought into BC section
  • Correct an error in the Change in Use section for goods removed from lease inventory

Bulletin MFT-CT 001, Fuel Sellers, MFT-CT 004, Registered Consumers, MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, and CT 005, Commercial Air or Marine Services, were revised to add information to explain how you can request a credit on your motor fuel or carbon tax account be transferred to another reporting period or another motor fuel or carbon tax account where there is an amount owing.

March 30, 2017

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to:

  • clarify that a vehicle registered for this program can be owned (including an ownership interest) or leased
  • remove “civilians who serve in support” as civilians do not qualify for the refund under the criteria for those who are receiving the 100% disability pension as a result of active service in a war while a member of Her Majesty’s forces
  • update an example on page 6

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities has been revised to remove “civilians who service in support” as civilians do not qualify for the refund under the criteria for those who are receiving the 100% disability pension as a result of active service in a war while a member of Her Majesty’s forces.

Notice 2014-007, Who Can Claim a Refund, has been revised to update example 4.

Notice 2017-002, Expiry of Tsawwassen First Nations Exemption, explains important changes to how provincial sales taxes apply to purchases, sales and leases by Tsawwassen Nation members and businesses, effective May 1, 2017.

March 23, 2017

Bulletin PST 120, Accommodation, has been revised to:

  • Add the following to the list of MRDT participating municipalities, regional districts and eligible entities:
    • City of Salmon Arm – rate is 2%, effective June 1, 2017
    • Cowichan Valley Regional District – rate is 2%, effective July 1, 2017
  • Revise the list of MRDT participating municipalities, regional districts and eligible entities, to reflect increases in the MRDT rate from 2% to 3% in the following areas, effective July 1, 2017:
    • City of Kamloops
    • City of Kelowna
    • City of Port Hardy
    • City of Prince George
    • City of Smithers
    • City of Richmond

March 16, 2017

Notice 2017-001, Change to the IFTA Tax Return advises carriers that effective the 1st quarter of 2017, January 1st to March 31st , IFTA tax returns will no longer be mailed out with the payment vouchers.

March 7, 2017

Bulletin PST 300, Special Event Liquor Permits, has been renamed and revised to:

  • Update terminology by replacing Special Occasion Liquor Licences with Special Event Permits
  • Clarify the information on refunds

February 21, 2017

The provincial government announced its 2017 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 6, 2017

FIN 400, Provincial Sales Tax Return, has been revised to clarify that in Step 1 you enter the total sales and leases in Canada. This includes taxable, non-taxable and exempt sales and leases.

February 2, 2017

Bulletin CTB 002, Sales and Leases to Governments, has been revised to add that provincial governments other than BC are exempt from carbon tax, motor fuel tax, PST, MRDT and tobacco tax. Also added the Tla’amin First Nation to the list of First Nations governments that have a treaty in effect with Canada and BC.

January 31, 2017

Bulletin PST 120, Accommodation, has been updated to advise that the City of Surrey is ending their participation in the MRDT program as of March 1, 2017. In addition, an example has been added to clarify when MRDT is still paid when an area stops participating in the MRDT program.

December 20, 2016

Bulletin PST 302, Delivery Charges, has been revised to add information on how PST applies to delivery charges if taxable and non-taxable goods are included in the same delivery.

December 15, 2016

Bulletin PST 120, Accommodation, has been revised to:

  • clarify and expand the section on Providing Accommodation in Exchange for Services
  • add the City of Campbell River to the list of MRDT participating municipalities; rate is 3% effective March 1, 2017
  • reflect an increase in the MRDT rate from 2% to 3% in the following areas:
    • City of Chilliwack, effective January 1, 2017
    • City of Victoria, effective January 1, 2017
    • District of Tofino, effective June 1, 2017

December 6, 2016

Bulletin PST 318, Trusts, has been revised to clarify how PST applies when a trust sells or leases taxable assets in the ordinary course of business.

November 29, 2016

Notice 2016-005, First Nations Customers at Tsawwassen Mills, clarifies that First Nations customers at Tsawwassen Mills mall are not exempt from PST when they purchase or lease goods or purchase services at Tsawwassen Mills mall.

November 24, 2016

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been revised to add information on what types of documentation would generally be considered sufficient evidence for providing the PST exemption for vehicles purchased by First Nations individuals or bands.

November 17, 2016

FIN 452, Requisition for Dye, has been revised and is now available online. Use this form to order dye if you have received fuel dye authorization for specific locations in BC.

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October 27, 2016

A new video is available that provides an overview of how the PST applies to real property contractors. You can find the Provincial Sales Tax (PST) for Real Property Contractors video on the Contractors webpage.

October 25, 2016

Bulletin PST 120, Accommodation, has been revised to:

  • add information and examples to explain how MRDT applies when a customer’s stay straddles an increase in the MRDT
  • reflect an increase in the MRDT rate from 2% to 3% in the following areas:
    • City of Rossland, effective November 1, 2016
    • Sun Peaks Mountain Resort Municipality, effective November 1, 2016
    • Village of Harrison Hot Springs, effective January 1, 2017

October 18, 2016

Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program has been completely rewritten and replaces the previous version dated July 2010.

Notice 2016-004, 2017 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2017.

October 13, 2016

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, has been revised with various updates. See the Latest Revision section at the end of the bulletin for details.

Bulletin MFT-CT 003, Coloured Fuels, has been revised to clarify:

  • the definitions of highway and highway project area
  • when coloured fuel may be used in road-building machines
  • when coloured fuel can be used in a stationary engine on a motor vehicle
  • when coloured fuel can be used by the logging and mining industry if operating the vehicle on highway

In addition the bulletin has been revised to:

  • move information on refund provisions where clear fuel is used for a coloured purpose to Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, and
  • add information on an exemption from carbon tax for farmers under the Carbon Tax Act

October 4, 2016

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to explain how a scheduled reporting period may be assigned when you submit a self-assessor return and how this reporting period may be determined.

September 29, 2016

Bulletin PST 321, Businesses from Outside BC, is a new bulletin that explains how the PST applies when businesses located outside BC do business in BC.

August 30, 2016

Bulletin PST 300, Special Occasion Liquor Licences, has been revised to:

  • clarify that special occasion liquor licences are purchased online
  • add information on applying for refunds

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, and Bulletin PST 118, Vehicle Services and Parts, have been revised to correct that you calculate the passenger vehicle rental tax (PVRT) due based on each full or partial 24-hour period of rental (not calendar day).

August 11, 2016

The following bulletins have been revised with various updates. See the Latest Revision section at the end of each bulletin for details.

  • Bulletin PST 110, Production Machinery and Equipment Exemption
  • Bulletin PST 111, Mining Industry
  • Bulletin PST 112, Logging Industry
  • Bulletin PST 113, Oil and Gas Industry – Producers and Processors
  • Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development
  • Bulletin PST 115, Oil and Gas Industry – Service Providers

August 4, 2016

Bulletin MFT-CT 005, Tax Rates on Fuels, has been revised to add information on:

  • standard reference conditions for gaseous and liquid fuel
  • dry natural gas and wet natural gas
  • natural gas used in stationary engines

FIN 451, Natural Gas Consumed by Stationary Internal Combustion Engines, has also been updated with minor changes to the title and clarification about the reporting period.

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July 21, 2016

Bulletin PST 125, Advertising Agencies, has been revised to correct an error in the Change in Use section for goods removed from lease inventory and to clarify that you are exempt from PST on:

  • goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease
  • containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases

July 14, 2016

The B.C. Commission on Tax Competitiveness has been announced and the website is now live. On this site you'll find information about the commission, its members and its terms of reference. You can fill out an online form to provide your thoughts on how we can improve tax competitiveness in B.C. Check it out at engage.gov.bc.ca/taxcommission

July 7, 2016

The Small Business Guide to PST has been revised to clarify the section on Voluntary Disclosure.

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to:

  • clarify the Canadian National Institute for the Blind (CNIB) certification requirements,
  • explain that if you are registering another person’s vehicle in which you have an ownership interest, you must provide a completed Vehicle Ownership Declaration (Step 7 of the paper registration form), and
  • correct the date in the refund example that explains when a refund claim must be received

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has also been revised to:

  • update the options available for submitting your application,
  • add the Vehicle Ownership Declaration to Step 7 of the form, and
  • clarify information

June 23, 2016

Possible Postal Service Disruption

If there is disruption to postal services, you are still responsible for filing your returns, claiming grants, applying for programs or refunds, and making payments on time.

Find out more.

June 21, 2016

Bulletin PST 204, Bicycles and Tricycles, has been rewritten and replaces the previous version dated April 23, 2013. This rewrite corrects that child seats are bike attachments and therefore exempt if installed on, or attached to, a bicycle or tricycle at the time of the sale of the bicycle or tricycle, as they are considered to form part of that sale.

June 9, 2016

Visit our updated tobacco tax wholesale dealers’ webpage to find new information on how to calculate security on cigars.

Bulletin PST 002, Charging, Collecting & Remitting PST, has been renamed When to Charge and Collect PST. The bulletin has been revised to remove information on how to report and pay (remit) PST and MRDT, including reporting periods, due dates and commission rates. This information can now be found on our Reporting and Paying Tax webpage.

June 7, 2016

Bulletin PST 314, Exemptions for First Nations, has been revised to add the Tla’amin Nation to the table of Treaty First Nations, effective April 5, 2016. In addition, the bulletin clarifies the names and band numbers of the Nisga’a Nation communities whose citizens are no longer eligible for the PST exemptions.

Bulletin PST 120, Accommodation, has been revised to:

  • add Powell River Regional District and Sunshine Coast Regional District to the list of MRDT participating municipalities, regional districts and eligible entities, effective August 1, 2016, and
  • remove information on how to report and pay PST and MRDT, including reporting periods, due dates and commission rates. You can now find this information on our Reporting and Paying Tax webpage

June 2, 2016

Notice 2016-003, Notice to Vehicle Services and Parts Providers – Multijurisdictional Vehicles, clarifies the information necessary to provide PST exemptions for services and parts for multijurisdictional vehicles (MJVs) and trailers used solely with MJVs.

Bulletin PST 001, Registering to Collect PST, has been revised to:

  • expand the type of businesses located outside Canada that can voluntarily register for PST to include businesses that hold goods in inventory in Canada but outside BC at the time they sell or provide the goods to a person in BC
  • include information on documentation requirements for liquor sellers applying to register to collect and remit PST

CTB 005, Penalties and Interest, has been revised to add further reasons tax assessments may receive a 25% penalty for wilful evasion or fraud based on Bill 14, Finance Statutes Amendment Act, 2016.

Bulletin PST 400, PST Refunds, has been revised to correct the amount of time a collector has to refund or credit a customer who was not required to pay PST and to add information on restocking fees.

May 31, 2016

FIN 357, Request to Close Provincial Sales Tax Account, has been updated with minor changes.

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May 24, 2016

Recent ministerial appeals have concluded that PST does not apply to buckets of range balls.

As a result, the following are not subject to PST, effective April 1, 2013:

  • charges to customers for buckets of range balls that include the right to use a driving range
  • membership fees for the right to use a driving range (e.g. monthly or annual range passes) that include a limited or unlimited amount of range balls

For more information, see Notice 2016-002, Notice to Operators of Driving Ranges.

Bulletin PST 315, Rentals and Leases of Goods, has been revised as a result of this change.

May 17, 2016

FIN 175, Carbon Tax Return – Collectors, is now available for reporting periods beginning March 1, 2016. If you need a tax return for a past reporting period, see the previous versions on our website.

May 10, 2016

These two forms have been updated to reflect the current methods of filing and paying: 
FIN 400, Provincial Sales Tax Return 
FIN 401, Municipal and Regional District Tax Return

Attention!
Some web browsers may not support all the features of PDF forms, such as fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader.

April 26, 2016

The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill 14, Finance Statutes Amendment Act, 2016.

  • Bulletin PST 200, PST Exemptions and Documentation Requirements
  • Bulletin PST 207, Medical Supplies and Equipment
  • Bulletin PST 305, Containers and Packaging Materials
  • Bulletin PST 505, Security Systems

April 7, 2016

Bulletin PST 104, Wholesalers, is a new bulletin that provides information to help wholesalers understand how the PST applies to their businesses.

The following bulletins have been revised to correct an error in the section for Change in Use for goods removed from lease inventory:

  • Bulletin PST 122, Caterers, Event Planners and Party Supply Stores
  • Bulletin PST 123, Graphic Designers
  • Bulletin PST 139, Interior Designers and Home Stagers
  • Bulletin PST 208, Goods for Resale

April 5, 2016

FIN 370, Wholesaler Application for Refund of Tobacco Tax, is a new form to be used only by tobacco wholesalers requesting a refund of tax due to theft, damage, fire and other reasons.

FIN 371, Retailer Application for Refund of Tobacco Tax Paid on Products Lost due to Theft, has been revised to be used only by tobacco retailers requesting a refund of tax due to theft.

Bulletin CTB 002, Sales and Leases to Governments, has been revised to update the maximum MRDT rate increase from 2% to 3%. In addition, the bulletin has added links for the Nisga’a Nation Taxation Agreement and Amendment Agreement and added links for the Amendment Agreements for the Tsawwassen First Nation Tax Agreement and the Maa-nulth First Nation Tax Treatment Agreement.

March 15, 2016

Notice 2016-001, Options for Filing PST Returns, explains changes to how you can file your PST return.

FIN 146, Authorization, the mailing address has been changed to PO Box 9435 Stn Prov Govt, Victoria BC V8W 9V3.

The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill 14, Finance Statutes Amendment Act, 2016.

  • Bulletin PST 129, Florists
  • Bulletin PST 130, Fabric and Craft Stores
  • Bulletin PST 132, Building and Home Improvement Stores
  • Bulletin PST 138, Personal Services
  • Bulletin PST 205, Books Magazines Newspapers and Other Publications
  • Bulletin PST 206, Grocery and Drug Stores
  • Bulletin PST 209, Exemption for Prototypes

The following bulletins have updated with minor revisions:

  • Bulletin PST 139, Interior Designers and Home Stagers
  • Bulletin PST 140, Funerals

February 26, 2016

Bill 14 , Finance Statutes Amendment Act, 2016 (subject to receiving royal assent), clarifies that the following are exempt from PST effective April 1, 2013:

  • goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease
  • containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases of goods

The following bulletins have been revised as needed to reflect this clarification.

  • Bulletin PST 101, Farmers
  • Bulletin PST 102, Commercial Fishers
  • Bulletin PST 103, Aquaculturists
  • Bulletin PST 109, Printers and Publishers
  • Bulletin PST 118, Vehicle Services and Parts
  • Bulletin PST 119, Restaurant and Liquor Sellers
  • Bulletin PST 121, Liquor Producers
  • Bulletin PST 122, Caters, Event Planners and Party Supply Stores
  • Bulletin PST 123, Graphic Designers
  • Bulletin PST 126, Photographers, Videographers and Photofinishers
  • Bulletin PST 127, Veterinarians and Pet Stores
  • Bulletin PST 128, Nurseries and Garden Stores
  • Bulletin PST 208, Goods for Resale

February 16, 2016

The provincial government announced its 2016 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

January 26, 2016

FIN 461, Application for Authorization to Sell Coloured Fuel form has been revised. It now includes step-by-step instructions and the redesigned form makes it easier to complete.

January 19, 2016

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers, has been revised to clarify when contractors are eligible for a refund of PST paid on goods incorporated into other goods for resale.

The Guide to Completing the Generic Motor Fuel Tax Return is a new guide that provides detailed information to help collectors and registered consumers under the Motor Fuel Tax Act (MFTA) complete the Generic Motor Fuel Tax Return.

Bulletin PST 208, Goods for Resale, is a new bulletin that explains the PST exemptions for goods for resale.

Bulletin CTB 005, Penalties and Interest, has been completely rewritten and replaces the previous version dated July 2011.

A new security feature was added to eTaxBC. If you use eTaxBC, you will need to enter an access code the first time you log on to your eTaxBC account, even if you are a current eTaxBC user. You can get your access code at any time – you don’t need to wait until you file your next return. Learn more about the new security feature.

January 14, 2016

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to:

  • correct the date in the refund example that explains when a refund claim must be received,
  • clarify the instructions for calculating the depreciation rate,
  • add information and examples to show how PST applies when you make sales that include a mix of taxable goods, exempt goods and related services, and
  • add information to help you ensure the refund application is submitted by the person entitled to the refund.

January 5, 2016

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised so you can now claim the fuel you purchased in each area of BC (Victoria Area, Vancouver Area, Other Areas of BC) for each calendar year.

December 24, 2015

Bulletin TTA 006, BC's Tobacco Marking Program, has been updated with changes to BC's tobacco marking program effective January 1, 2016. The bulletin has also clarified when penalties apply to unpaid security and other revisions for plain language.

December 22, 2015

Bulletin PST 139, Interior Designers and Home Stagers, is a new bulletin that provides information to help interior designers, decoration consultants and home stagers understand how the PST applies to the services and goods they provide to their customers.

December 17, 2015

Bulletins MFT-CT 001, Fuel Sellers, MFT-CT 004, Registered Consumers, MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, CT 001, Natural Gas and Biomethane Sellers, and CT 005, Commercial Air or Marine Services, have been revised to clarify that carbon tax:

  • applies to the purchase or use of fuels unless a specific exemption applies, and
  • the use of fuels includes all uses, even if the fuel is not combusted.

December 15, 2015

Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers, has been revised to correct the date in the refund example that explains when a refund claim must be received.

Bulletin PST 001, Registering to Collect PST, has been revised to clarify when real property contractors must register to collect and remit PST.

Bulletin PST 004, Direct Sellers and Independent Sales Contractors, has been revised to add examples to clarify content and add information on the refunds available to ISCs.

December 10, 2015

Bulletin MFT 009, International Air Cargo – Fuel Tax Refund, has been revised to correct the date in the refund example that explains when a refund claim must be received.

November 12, 2015

Bulletins PST 308, PST on Vehicles, CTB 007, Exemption for Members of the Diplomatic and Consular Corps, and CT 002, Carbon Tax Refunds for Purchasers, have been revised to correct the date in the refund example that explains when a refund claim must be received.

November 3, 2015

Bulletin PST 108, Boats, has been updated to clarify how PST applies to boats shipped outside BC and correct the date in the refund example that explains when a refund claim must be received.

Bulletin PST 126, Photographers, Videographers and Photofinishers, has been updated to clarify that to qualify for the PM&E exemption, the PM&E must be obtained for use primarily (over 50%) at the qualifying part of a manufacturing site, not substantially (over 90%).

Bulletin PST 400, PST Refunds, PST 401, PST Refunds on PAC-Funded Purchases, PST 134, Aircraft, and PST 320, Liquor Sold at Auctions, have been revised to correct the date in the refund example that explains when a refund claim must be received.

Bulletin PST 402, PST Refunds on Charity-Funded Purchases of Medical Equipment, has been revised to:

  • add more examples of medical equipment that may qualify for this refund
  • move roll carts from the list of items that do no not qualify to the list of examples of medical equipment that may qualify
  • correct the date in the refund example that explains when a refund claim must be received

Bulletin PST 312, Gifts, is a new bulletin that explains how the PST applies to gifts of vehicles, boats, aircraft and other goods.

FIN 357, Request to Close Provincial Sales Tax Account, is a new form you can use to close your provincial sales tax (PST) account.

October 30, 2015

The following bulletins have been revised to clarify that specific conditions must be met by contractors to be exempt from paying PST on goods acquired to fulfill contracts.

Bulletin PST 500, PST Overview for Real Property Contractors 
Bulletin PST 501, Real Property Contractors
Bulletin PST 505, Security Systems
Bulletin PST 599, Real Property Transitional Rules

October 22, 2015

Bulletin CTB 001, Bad Debts, has been updated to clarify the time limits for claiming a refund of tax and to correct the date in the refund example that explains when a refund claim must be received.

October 6, 2015

Bulletin PST 306, Goods Brought Into BC by New Residents, has been revised to clarify how to calculate the depreciated purchase price and the PST due.

October 1, 2015

FIN 490, Certificate of Exemption - General, has been amended to make it clear that small sellers can’t use the certificate for purchases for resale.

Notice 2015-007, 2016 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2016.

September 22, 2015

FIN 412, Tax Return - Exempt Fuel Retailer, you can now select up to June 2018 from the Return Period date pull-down menu located in Part B of the PDF form.

September 17, 2015

Bulletin PST 121, Liquor Producers has been updated to add information on charging PST on tastings and to clarify charging PST on growlers and beer.

September 10, 2015

Bulletin PST 202, School Supplies, has been revised to fix an error in the bulletin that suggested tools and equipment are exempt materials when obtained for use in home economics courses (they are taxable), and clarified that grinding wheels are exempt under certain circumstances.

September 1, 2015

Bulletin PST 120, Accommodation, has been revised to clarify that PST and MRDT do not apply to accommodation provided:

  • by a religious or charitable organization at a summer camp or similar place, or
  • without any of the following amenities: bed linen, electricity, indoor plumbing or heat.

August 27, 2015

Bulletin PST 314, Exemptions for First Nations is a revised bulletin to update the links related to the Nisga'a Nation treaty documents and to add a table outlining the First Nations governments that have a treaty in effect with Canada and BC.

Bulletin PST 310, Goods Brought Into BC, has been revised to clarify that the Canada Border Services Agency does not collect PST on motor vehicles, trailers and all-terrain vehicles that enter BC from outside Canada and that you must pay the PST due when you register them with ICBC. The revision also clarifies how to calculate the depreciated purchase price and the PST due.

August 25, 2015

Bulletin PST 120, Accommodation, has been revised to update the example in the Regional Destination Marketing Fees and Similar Charges section with the correct amount of the destination marketing fee charged in the City of Vancouver.

August 20, 2015

FIN 461, Application for Authorization to Sell Coloured Fuel, the authorization has been updated to reflect Budget 2015 changes for authorized sellers of coloured fuel that came into effect on July 1, 2015.

July 31, 2015

Bulletin PST 120, Accommodation, has been revised to reflect an increase in the Municipal and Regional District Tax (MRDT) rate from 2% to 3% in the City of Vancouver that will take effect on September 1, 2015.

Notice 2015-006, Notice to Accommodation Providers in the City of Vancouver, is a new notice that advises accommodation providers on how to account for the increase in the Municipal and Regional District Tax (MRDT) rate from 2% to 3% that will take effect in the City of Vancouver on September 1, 2015.

July 30, 2015

Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas has been revised to explain that the qualifying purposes for the dealer-use formula have been expanded to include where a dealer-use vehicle is used by a dealer, or by an officer, salesperson or employee of the dealer, for personal use, retroactive to April 1, 2013.

July 28, 2015

Bulletin MFT-CT 001, Fuel Sellers, has corrected information about when Deputy Collectors and Retail Dealers may apply for a refund.

July 23, 2015

Bulletin GEN 002, Appeals, has been revised to remove reference to the Residential Energy Credit and Rebate Program and Hotel Room Tax.

FIN 152, Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer, has been revised to clarify what documentation must be submitted with the form to claim a refund of motor fuel tax.

July 21, 2015

Bulletin PST 200, PST Exemptions and Documentation Requirementsand Bulletin PST 207, Medical Supplies and Equipment, have been updated to clarify the exemption for lift chairs is not limited to lift chairs sold on prescription.

July 14, 2015

FIN 319, Gift of a Vehicle, has been revised to clarify that the federal goods and services tax (GST) is not a qualifying tax for the purposes of the exemption for vehicles received as a gift from a related individual.

June 30, 2015

Bulletin MFT-CT 001, Fuel Sellers, has been revised to clarify when fuel imported by ship is considered to be sold in BC.

Bulletin MFT-CT 003, Coloured Fuels, has been revised to explain when sellers of coloured fuel must obtain a Coloured Fuel Certification (FIN 430) and how penalties apply to purchasers when coloured fuel is used for an unauthorized use.

Bulletin MFT-CT-005, Tax Rates on Fuels, has been revised to explain when sellers of coloured fuel, marine diesel and locomotive fuel can sell the fuel at the 3.00¢ per litre rate. Also, clarifies the carbon tax rates for low and high heat value coal.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to reflect the new due date for self-assessors of motor fuel tax payable on natural gas, and to explain how penalties apply to purchasers when coloured fuel is used for an unauthorized use.

Natural Gas Consumed by Internal Combustion Engines (FIN 451), has been revised to reflect the new due date of the return and remittance.

June 23, 2015

Notice 2015-004, Changes to BC's Tobacco Marking Program, has been revised to clarify stamping requirements for retail dealers as of January 1, 2016.

June 18, 2015

Bulletin PST 201, Children's Clothing and Footwear, has been revised to expand the examples of items that qualify for the exemption and to correct information about the exemption for materials used to make or repair clothing.

June 16, 2015

Bulletin PST 120, Accommodation is a revised bulletin that clarifies the exemption on accommodation provided for a continuous period of more than one month where a business purchases a fixed number of rooms and the employees switch rooms or use different rooms during the period.

The Bulletin PST 002, Charging, Collecting and Remitting PST, and the Small Business Guide to PST have been revised to clarify reporting periods for new and non-registered collectors and to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate. The Small Business Guide to PST has also been revised to explain that certain additional businesses located outside BC must register to collect and remit PST.

June 11, 2015

Notice 2015-004, Changes to BC's Tobacco Marking Program, is a new notice that advises of changes to BC's tobacco marking requirements.

Bulletin PST 599, Real Property Transitional Rules is a revised bulletin. Effective April 1, 2015 the transitional PST on goods obtained before April 1, 2013 and incorporated into property on or after April 1, 2013, is eliminated. In addition, effective April 1, 2015, the transitional PST of a mobile home that was acquired or manufactured before April 1, 2013, and affixed to land in BC on or after April 1, 2013, is eliminated.

May 29, 2015

Notice 2015-003, Late PST Registrations, is a new notice that explains the rules for businesses that are required to be registered to collect and remit PST but have not applied to register.

May 28, 2015

Bulletin PST 318, Trusts, is a new bulletin that explains how the PST applies to trusts.

May 26, 2015

Notice 2015-001, Notice to Retail Dealers, has been rewritten to clarify the certification requirements effective July 1, 2015 for sellers of coloured fuel, marine diesel and locomotive fuel. The new certification FIN 430, Coloured Fuel Certification is now available.

May 7, 2015

Bulletin PST 210, Related Party Asset Transfers, has been revised to remove the requirement that an amalgamation be formed under Canadian legislation for an asset transfer from a predecessor corporation to an amalgamated corporation to be non-taxable.

Bulletin PST 314, Exemptions for First Nations has been updated to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.

April 23, 2015

The following bulletins have been updated to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.

Bulletin PST 119, Restaurants and Liquor Sellers
Bulletin PST 122, Caterers, Event Planners and Party Supply Stores 
Bulletin PST 309, PST and Non-Residents

Bulletin PST 400, PST Refunds has been revised to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015. In addition, there is an added refund for customers that paid additional MRDT because of a rate change during their stay as well as an added refund for goods purchased in BC that are processed into or attached to other goods to fulfill a contract in certain circumstances.

April 16, 2015

Bulletin PST 005, Buying and Selling a Business, has been rewritten to clarify how PST applies to buying and selling a business.

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to explain new procedures used to determine the travel ratio for a vehicle (retroactive to January 1, 2015), and procedures for making exempt sales of parts and related services.

April 7, 2015

Bulletin PST 308, PST on Vehicles, has been updated to clarify when a vehicle isn't considered a gift, when tax is considered to have been paid for certain exemptions and who must sign on behalf of charities.

March 31, 2015

Bulletin PST 001, Registering to Collect PST, has been revised to explain that certain additional businesses outside BC must register to collect and remit PST and that certain additional businesses outside Canada may voluntarily register to collect and remit PST. The bulletin now also clarifies where a business is considered to be located for the purpose of registering for PST.

March 24, 2015

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to clarify who can claim a refund and that only original cash register or pump receipts that show the date, type of fuel, number of litres, and the seller's name and address are accepted for the program.

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised to clarify that only original cash register or pump receipts that show the date, type of fuel, number of litres, and the seller's name and address are accepted for the program.

March 17, 2015

Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, has been updated to clarify that PST applies to optional warranties and agreements that include a specified number of services.

February 26, 2015

Notice 2015-002, Notice to Tobacco Manufacturers and Importers, is a new notice that advises of upcoming changes to BC's tobacco marking requirements.

February 17, 2015

The provincial government announced its 2015 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 3, 2015

The Appeals webpages and Bulletin GEN 002, Appeals, have been updated to make it easier for you to find the information you need.

Form FIN 298, Appeal to Minister, is a new form you can use to file an appeal related to an assessment, disallowed refund or other decision made by the Ministry of Finance.

January 8, 2015

CTB 002, Sales and Leases to Governments, PST 120 Accommodation, have been revised to clarify that only federal government departments and some federal boards, agencies and commissions may claim the PST exemption. The exemption does not extend to purchases by third parties, such as those by employees of the federal government or an eligible federal entity.

December 30, 2014

Notice 2014-007, Who Can Claim a Refund, is a new notice that explains who is eligible to claim and receive a PST, motor fuel tax or carbon tax refund.

December 18, 2014

Bulletin MFT-CT 005, Tax Rates on Fuels, has been updated to include information on how motor fuel and carbon tax apply to ethanol and biodiesel fuels.

December 16, 2014

Bulletin PST 505, Security Systems, is a new bulletin that explains how PST applies to sales, installation and servicing of security systems.

December 9, 2014

Bulletin PST 320, Liquor Sold at Auctions, is a new bulletin that explains how PST applies to liquor sold at auctions.

Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, has been revised to clarify that admission tickets sold for events, such as charity galas or dinners, are not subject to PST, and to update references to other bulletins.

Bulletin PST 003, Small Sellers, has been revised to clarify that when a PST registration is cancelled, PST must be collected until the effective date of cancellation as set out in the letter of cancellation, and to update references to other bulletins.

December 4, 2014

Bulletin MFT 004, Fuel Tax Refunds for Persons with Disabilities, has been revised to clarify that prepaid fuel receipts are not accepted for the purposes of the program because they do not have information on the volume or type of fuel purchased, or the method of payment. Final till or pump receipts are acceptable.

Bulletin PST 315, Rentals and Leases of Goods, has been revised to clarify that any payment for the maintenance of, or service to, a leased good forms part of the lease price for the good.

November 28, 2014

Notice 2014-006, Multijurisdictional Vehicle (MJV) Tax and the Implementation of the Full Reciprocity Plan, outlines the intention to introduce legislation amending the Provincial Sales Tax Act to accommodate changes to the International Registration Plan (IRP), effective January 1, 2015.

November 18, 2014

Bulletin PST 207, Medical Supplies and Equipment, has been revised to clarify the example of how PST applies to promotional materials.

Bulletin PST 005, Buying a Business, is a new bulletin that explains how PST applies to buying and selling a business.

November 10, 2014

Notice 2014-005, 2015 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2015.

November 7, 2014

Notice 2013-011, Notice to Off-Road Vehicle Owners, has been revised to include information on what documentation to provide to ICBC to prove payment of tax if the ORV is required to be registered.

November 6, 2014

Bulletin PST 120, Accomodation, has been revised to include updated information in the list of MRDT participating municipalities, regional districts and eligible entities.

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to clarify that in circumstances where a seller has 180 days to provide a refund or credit of PST paid to a customer, the seller cannot refund the customer PST after the 180 days.

October 21, 2014

Notice 2013-011, Notice to Off-Road Vehicle Owners, has been updated to add information on paying PST if the off-road vehicle is required to be registered with ICBC.

October 7, 2014

Bulletin PST 125, Advertising Agencies, is a new bulletin that provides information to help advertising agencies understand how the PST applies to their businesses.

Bulletin PST 308, PST on Vehicles, has been revised to clarify that in this bulletin a vehicle includes a trailer. The revision also clarifies how to calculate depreciated value.

September 30, 2014

Bulletin CT 002, Carbon Tax Refunds for Purchasers, has been revised to add information on the carbon tax refund available for farmers who purchase clear fuel in BC for use in a farm truck while operating internationally for a farm purpose.

September 11, 2014

Bulletin MFT-CT 002, Sales to First Nations, and the Exempt Fuel Retailer Program has been revised to include information on sales to partnerships, and the need to submit an amended tax return if an error is identified on a previous reporting period.

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to clarify the process if multiple debit/credit cards are used for purchases included in a refund application.

September 2, 2014

Bulletin PST 138, Personal Services, is a new bulletin that explains how PST applies to personal services.

Bulletin PST 108, Boats, has been revised to include information on filing electronically using eTaxBC, and to clarify how the depreciation rate is calculated for partial years.

Bulletin PST 134, Aircraft, has been revised to include information on filing electronically using eTaxBC.

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft, has been revised to include information on filing electronically using eTaxBC, and now requests details about exemptions claimed.

August 26, 2014

Bulletin MFT-CT 001, Fuel Sellers, has been revised to clarify the exemptions to the requirement to pay a security and the circumstances under which a fuel seller is not required to collect motor fuel tax or carbon tax.

August 19, 2014

FIN 355/MEC, Application for Refund of Provincial Sales Tax (PST) Paid on Charity-Funded Purchases of Medical Equipment, is a new form that allows eligible charities to apply for a refund of PST paid on qualifying medical equipment. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

August 12, 2014

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to clarify the exemption for goods used by a contractor to fulfil a contract with a person who would be exempt from PST if they had purchased the goods instead of the contractor.

August 7, 2014

Bulletin PST 123, Graphic Designers, is a new bulletin that provides information to help graphic designers understand how the PST applies to their businesses.

Bulletin PST 107, Telecommunication Services, has been revised to include information on web design services.

July 24, 2014

Bulletin PST 140, Funerals, has been re-written to clarify how PST applies to businesses involved in the funeral industry.

July 15, 2014

Bulletin PST 119, Restaurants and Liquor Sellers is a revised bulletin that corrects the reference to 'corkage' to refer specifically to unopened bottles of commercially-made wine.

July 8, 2014

Bulletin PST 309, PST and Non Residents is a revised bulletin that clarifies non-resident individuals are not required to pay PST on boats and travel trailers they receive delivery of in BC, when that boat or travel trailer has come from outside BC.

July 3, 2014

Bulletin PST 310, Goods Brought Into BC is a revised bulletin that clarifies how non-resident individuals are not required to pay PST on boats and travel trailers they receive delivery of in BC when that boat or travel trailer has come from outside BC. In addition, the bulletin clarifies how to calculate the depreciated value on goods brought into BC.

June 27, 2014

Bulletin CT 001, Natural Gas and Biomethane Sellers, is a new bulletin that explains for natural gas and biomethane sellers their obligation to charge, collect and remit carbon tax.

FIN 449, Certificate of Exemption Natural Gas, is a new form that allows purchasers to claim an exemption from PST when natural gas is purchased for use in an internal combustion engine.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to include:

  • the exemption for natural gas purchased for use in an internal combustion engine
  • the exemption for drugs and medicines to treat animals in specific situations, and vitamins and dietary supplements that are orally ingestible and for animals in specific situations.

Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, has been revised to include information on how to claim the exemption for natural gas purchased for use in an internal combustion engine.

Bulletin MFT-CT 005, Tax Rates on Fuels, has been revised to include information on using eTaxBC to submit South Coast British Columbia Transportation Tax Returns and British Columbia Transit Tax Returns (Victoria). Also, has been revised to clarify when motor fuel tax must be self-assessed on natural gas used in a stationary internal combustion engine.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to clarify when motor fuel tax must be self-assessed on natural gas used in a stationary internal combustion engine.

June 26, 2014

Bulletin PST 110, Production Machinery and Equipment Exemption, has been revised to clarify how PST applies to certain goods that are consumed during use, and to include information on tax payment agreements and goods brought into BC. The revision also provides additional information on real property contracts and affixed machinery, and on calculating depreciated value for change in use.

Bulletin PST 112, Logging Industry, has been revised to clarify how PST applies to certain goods that are consumed during use, and to include information on tax payment agreements. The revision also provides additional information on calculating depreciated value for change in use.

Bulletin PST 113, Oil and Gas Industry – Producers and Processors, and Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development, have been revised to include examples of exempt and taxable items, clarify how PST applies to certain goods that are consumed during use, and provide information on tax payment agreements. The revision also provides additional information on real property contracts and affixed machinery, goods brought into BC, and calculating depreciated value for change in use.

Bulletin PST 115, Oil and Gas Industry – Service Providers, is a new bulletin that provides information to help service providers in the oil and gas industry understand how the PST applies to their businesses.

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits, is a revised bulletin that provides information on the need to submit an amended tax return upon identification of an error from a previous reporting period.

BC IFTA Operating Manual, is a revised brochure that provides information on how you must submit an amended return if you identify an error in a tax return from a previous reporting period.

Bulletin MFT-CT 004, Registered Consumers, is a revised bulletin that clarifies that taxpayers must submit an amended tax return upon identification of an error from a previous reporting period.

June 24, 2014

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers, is a new bulletin that explains the options available to contractors who are also retailers or wholesalers to account for the PST on their inventory.

The following bulletins have been updated to reflect recent changes to the Provincial Sales Tax Exemption and Refund Regulation and the Provincial Sales Tax Regulation. Details of the changes are outlined in the Latest Revision section in each bulletin.

Bulletin PST 001, Registering to Collect PST
Bulletin PST 101, Farmers
Bulletin PST 111, Mining Industry
Bulletin PST 127, Veterinarians and Pet Stores
Bulletin PST 315, Rentals and Leases of Goods
Bulletin PST 317, Tax Payment Agreements
Bulletin PST 400, PST Refunds
Bulletin PST 501, Real Property Contractors

May 29, 2014

Bulletin CTB 003, Audits, is a new bulletin that explains what to expect during your consumer tax audit. This bulletin replaces Bulletin GEN 009 Understanding Your Consumer Tax Audit.

May 27, 2014

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been updated to:

  • make it consistent with the new webpages
  • add information on registering online using eTaxBC
  • clarify the one-time exception for providing original fuel receipts

Bulletin PST 506, Real Property Situated Outside BC, is a new bulletin that explains how the PST applies to goods used by contractors to supply and affix, or install, goods so that they become part of real property situated outside BC.

May 20, 2014

Bulletin GEN 001, Collecting Overdue Taxes is a new bulletin that provides general information about the collection process when an individual or company owes taxes to the provincial government. This bulletin replaces Bulletin GEN 011, Collecting Unpaid Taxes.

May 15, 2014

Bulletin PST 134, Aircraft, has been revised to clarify how the depreciation rate is calculated per 30-day period for partial years.

Bulletin PST 311, Promotional Materials and Special Offers, is a new bulletin that explains how PST applies to promotional materials and certain special offers you may provide or offer to promote your business.

Bulletin PST 316, Bundled Sales and Leases, is a new bulletin that explains how PST applies to bundled sales and leases.

Bulletin PST 132, Building and Home Improvement Stores, is a new bulletin that provides information to help building and home improvement store operators understand how the PST applies to their businesses.

May 8, 2014

Bulletin PST 307, Goods Brought Into BC for Temporary Use is a new bulletin that explains how PST applies to goods that are brought or sent into BC or received in BC for temporary use.

May 1, 2014

Bulletin PST 129, Florists, is a new bulletin that provides information to help florists understand how the PST applies to their businesses.

April 29, 2014

Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, is a new bulletin that explains how PST applies to warranties, service contracts and maintenance agreements, and to parts and services provided under these agreements.

FIN 357, Application to Cancel PST Registration (Small Sellers) is available for registered collectors requesting to cancel their provincial sales tax (PST) registration in order to become small sellers.

April 17, 2014

The Small Business Guide to PST has been revised to remove information on the PST Education Program (PSTEP) that wrapped up on March 31, 2014, and to clarify:

  • the criteria for who qualifies as a small seller,
  • the requirement to charge, collect and remit PST on sales of business assets, and
  • the process for voluntary disclosures of PST liabilities.

Bulletin PST 310, Goods Brought Into BC, is a new bulletin that explains how the PST applies to goods brought or sent into BC or received in BC.

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has been revised to clarify the instructions and make it easier to complete. 

Learn more about the Fuel Tax Refund Program for Persons with Disabilities and who qualifies.

FIN 355/PAC, Application for Refund of Provincial Sales Tax (PST) Paid on PAC-Funded Purchases, is a new form that allows Parent Advisory Councils or authorities to apply for a refund of PST paid on qualifying goods and software for student and school use.

April 15, 2014

Bulletin PST 121, Liquor Producers, is a new bulletin that provides information to help wineries, breweries, cideries, meaderies, distilleries, U-brews, U-vins, and wine and beer making supply stores understand how the PST applies to their businesses.

April 10, 2014

The BC IFTA Operating Manual has been revised to include information on how you can use eTaxBC to register for IFTA, renew your annual licence and file and pay your quarterly tax returns.

Bulletin PST 305, Containers and Packaging Materials, has been revised to clarify when you must pay PST if you obtain reusable containers in BC and you intend to sell your goods packaged or delivered in or on the reusable container.

April 8, 2014

Bulletin CT 005, Commercial Air or Marine Services, has been updated to include information on filing returns and paying tax using eTaxBC.

April 1, 2014

Bulletin PST 300, Special Occasion Liquor Licences, has been revised to clarify what supporting documents are required when you apply for a refund from the ministry, and to add a new section on Special Occasion Licences and First Nations.

Bulletin PST 402, PST Refunds on Charity-Funded Purchases of Medical Equipment, is a new bulletin that provides information on the PST refund available to eligible charities for certain medical equipment purchased with funds contributed by the charity.

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits, has been revised to include information on how you can use eTaxBC to register for IFTA, renew your annual licence and file and pay your quarterly tax returns.

Bulletin PST 134, Aircraft, is a new bulletin that explains how PST applies to aircraft and aircraft parts.

Bulletin PST 202, School Supplies, has been revised to clarify that pastels and pastel crayons are taxable; however, pastel pencils are eligible for the exemption for school supplies for students.

March 28, 2014

Bulletin PST 210, Related Party Asset Transfers, is a new bulletin that provides information on the PST exemptions for related party asset transfers.

Bulletin PST 503, Affixed Machinery is a new bulletin that explains how PST applies to purchases and leases of affixed machinery, and services to affixed machinery.

March 27, 2014

The following new bulletins have been added to our PST website:

Bulletin PST 500, PST Overview for Real Property Contractors
Bulletin PST 501, Real Property Contractors
Bulletin PST 502, Examples – Goods That Generally Become Part of Real Property and Goods That Do Not
Bulletin PST 599, Real Property Transitional Rules

Bulletin PST 501, Real Property Contractors replaces the previous Bulletin PST 104, Real Property Contractors.

Bulletin PST 317, Tax Payment Agreements, and FIN 384, Application for Tax Payment Agreement (TPA), have been revised to clarify which financial statements must be included with the application form.

Bulletin MFT-CT 001, Fuel Sellers, has been revised to include information on reporting and remitting security or tax using eTaxBC, and to add the carbon tax exemption on motor fuel purchased on or after January 1, 2014 by farmers for an authorized use.

March 25, 2014

Bulletin PST 205, Books, Magazines, Newspapers and Other Publications, has been revised to include information on how PST applies to goods used to make publications and to provide additional information on taxable publications.

Bulletin PST 100, Safety Equipment and Protective Clothing, has been revised to clarify that fixed CO (carbon monoxide) detectors do not have to provide an audible warning to be exempt as general safety equipment. The revision also clarifies that strollers sold with children's booster car seats or children's restraint car seats for a single price are subject to the bundled sales rules.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been updated to provide information about paying taxes due online using eTaxBC.

March 20, 2014

FIN 461, Application for Authorization to Sell Coloured Fuel, has been revised to include coloured heating oil and coloured non-motor fuel oil.

March 18, 2014

Bulletin MFT-CT 002, Sales to First Nations, and the Exempt Fuel Retailer Program, has been renamed and updated to provide information about paying taxes due online using eTaxBC.

Bulletin CTB 002, Sales and Leases to Governments, has been revised to clarify that BC Crown Corporations must pay BC taxes unless a specific exemption applies.

March 13, 2014

Bulletin PST 309, PST and Non-Residents, is a new bulletin that explains how the PST applies to non-residents of BC.

Bulletin PST 140, Funerals, is a new bulletin that provides information to help businesses involved in the funeral industry (funeral homes, memorial parks, memorial dealers, crematoriums, undertakers and morticians) understand how PST applies to their businesses.

The FIN 125, Collector's Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated for the April 1, 2014 tax rate change and are available on our website. The FIN 225, Retail Dealer's Inventory Return has also been updated and will be sent to you by mail or you may contact the ministry for your return at 250 387-9115. Alternatively, you may now file all these returns and make payments by going online using eTaxBC at gov.bc.ca/etaxbc/myaccount

March 6, 2014

Bulletin PST 401, PST Refunds on PAC-Funded Purchases, is a new bulletin that provides information on the PST refund available for certain goods and software purchased with funds raised by parents' advisory councils (PACs).

Bulletin PST 209, Exemption for Prototypes, is a new bulletin that explains how PST applies to prototypes.

March 4, 2014

Bulletin PST 302, Delivery Charges, has been revised to provide additional information on non-taxable delivery charges.

Bulletin MFT-CT 003, Coloured Fuels, has been updated to provide information on a carbon tax refund for farmers who use clear gasoline or diesel in a farm truck while operating internationally for a farm purpose. Information about submitting the Dye Stock Report online using eTaxBC is also provided.

Bulletin MFT-CT 004, Registered Consumers, has been updated to include information on filing and paying returns using eTaxBC.

Bulletin PST 112, Logging Industry, has been revised to clarify how to calculate depreciated value for change in use.

February 27, 2014

Bulletin PST 136, Concrete, is a new bulletin that explains how the PST applies to ready-mixed concrete and precast concrete.

February 25, 2014

Bulletin PST 313, Administrative Materials, is a new bulletin that explains how the PST applies to administrative materials.

Bulletin CTB 004, Statistical Sampling, is a new bulletin that explains statistical sampling and how it may be used during a consumer tax audit.

Bulletin CTB 001 Bad Debts, is a new bulletin that provides information on how to calculate and claim adjustments or refunds of tax or security paid or remitted on transactions written off as bad debts for carbon tax, motor fuel tax, provincial sales tax (PST) and tobacco tax. This bulletin replaces Bulletin GEN 001 Refunds of Tax Paid or Remitted on Sales Written Off as Bad Debts.

The following refund forms have been revised to allow claims for bad debts:

  • FIN 143, Application for Refund of Carbon Tax Deputy Collector or Retail Dealer
  • FIN 152, Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer

Bulletin PST 317, Tax Payment Agreements, is a new bulletin that provides information on voluntary tax payment agreements (TPAs) that eligible businesses may apply to enter into with the Ministry of Finance. A TPA allows eligible businesses to defer paying PST when they acquire or lease certain items for business use, and to self-assess and remit the PST due on any items later used for a taxable purpose.

The FIN 384, Application for Tax Payment Agreement (TPA) is available for eligible businesses to apply to enter into a voluntary tax payment agreement with the ministry.

February 18, 2014

The provincial government announced its 2014 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, is a new bulletin that provides information to help motor vehicle dealers and leasing companies understand how the PST applies to their businesses.

Bulletin PST 315, Rentals and Leases of Goods, is a new bulletin that provides information to help lessors understand how the PST applies to leases of goods.

January 9, 2014

Bulletin PST 105, Software, has been rewritten to include more detailed information on how the PST applies to intangible software (e.g. provided over the Internet, including by email, FTP, download or other electronic means).

Bulletin CTB 006, Board Member's Liability is a new bulletin that explains how a board member of a corporation may be liable for taxes that the corporation does not collect or remit as required.

January 7, 2014

New Online Services
Motor fuel, carbon and tobacco tax accounts now have access to our new online system called eTaxBC. eTaxBC allows you to access and update your account information, correspond with ministry staff, file your tax returns and pay your taxes. Learn more at gov.bc.ca/etaxbc/myaccount

Bulletin PST 122, Caterers, Event Planners and Party Supply Stores, is a new bulletin that provides information to help caterers, event planners and party supply stores understand how the PST applies to their businesses.

January 2, 2014

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised to include the 2014 calendar year for fuel receipts.