Updates to sales taxes

On this page

• Provincial sales tax (includes municipal and regional district tax) 
• Motor fuel tax and carbon tax
• Tobacco tax

Provincial sales tax (includes municipal and regional district tax)

March 20, 2024

Bulletin PST 301, Related Services (PDF, 400KB), has been revised to correct and clarify the types of charges that must be included in the purchase price of taxable related services.

March 15, 2024

The Guide to completing the provincial sales tax (PST) return has been updated to:

• Clarify that PST returns received by mail are considered on time if they were postmarked on or before the last day of the month following the end of the reporting period
• Clarify how to convert payments in international currency to Canadian dollars
• Add information on how to authorize a representative to act on your behalf

March 6, 2024

PST exemptions and documentation requirements has been revised to add information on guide and service dogs. This page and the following bulletins have also been revised to remove gendered terms and outdated language:

• Bulletin PST 206, Grocery and Drug Stores (PDF, 430KB)
• Bulletin PST 207, Medical Supplies and Equipment (PDF, 380KB)
• Bulletin PST 211, Exemptions for Hydroelectric Power Generation (PDF, 320KB)

February 22, 2024

The provincial government announced its 2024 Budget on February 22, 2024. Consumption tax programs administered by the Ministry of Finance are changed as a result. Learn more at B.C. Provincial budget tax changes.

January 30, 2024

The Small business guide to PST has been revised to emphasize that the additional Major Events Municipal and Regional District Tax (Major Events MRDT) applies to short-term accommodation in the City of Vancouver only.

January 29, 2024

Bulletin PST 201, Children's Clothing and Footwear (PDF, 340KB), has been revised to clarify how customers apply for refunds if they paid PST on adult-sized clothing and footwear they purchased or rented for children under 15 years of age.

January 23, 2024

Bulletin PST 107, Telecommunication Services (PDF, 470KB), has been revised to:

• Clarify registration requirements
• Add information about online marketplace facilitators and sellers
• Clarify information about prepaid purchase cards, which include gift cards and gift certificates
• Add information about educational exemptions

January 19, 2024

Bulletin PST 321, Businesses from Outside B.C. (PDF, 360KB), has been revised to:

• Add information about when a business located outside B.C. may be required to register to collect and remit PST
• Add online marketplace facilitators, software companies and telecommunication service providers to the list of businesses that may have to pay PST or register to collect and remit PST or both

January 4, 2024

Effective February 1, 2024, the Regional District of East Kootenay, consisting of Invermere and the Panorama Mountain Resort area, is increasing their Municipal and Regional District Tax (MRDT) rate to 3%. The MRDT location map will be updated February 1, 2024.

For more information about MRDT, see our Accommodation page. 

Motor fuel tax and carbon tax

April 5, 2024

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1, 2024:

• FIN 108, Application for Refund of Carbon Tax - Purchaser of Fuel (PDF, 260KB)
• FIN 110A, Application for Refund of Carbon Tax Greenhouse Growers - Purchaser (PDF, 190KB)
• FIN 110B, Application for Refund of Carbon Tax Greenhouse Growers - Seller (Propane) (PDF, 200KB)
• FIN 143, Application for Refund of Carbon Tax - Deputy Collector or Retail Dealer (PDF, 280KB)
• FIN 171, Application for Refund of Carbon Tax - Non-Registered Air or Marine (PDF, 320KB)

FIN 108, Application for Refund of Carbon Tax - Purchaser of Fuel (PDF, 260KB) and FIN 171, Application for Refund of Carbon Tax - Non-Registered Air or Marine (PDF, 320KB) have also been updated to:

• Require photo ID requirements for individuals or sole proprietorships
• Require incorporation certificates for corporations not registered in B.C. 
• Include information about additional documentation which may be requested when we review your claim

To file an application for refund of carbon tax or security paid prior to April 1, 2024, find the appropriate form on the Previous versions of motor fuel tax and carbon tax forms page.

April 2, 2024

Bulletin MFT-CT 005, Tax Rates on Fuels, is now web content. Find the new webpage at Motor fuel tax and carbon tax rates on fuels and substances. Please update your bookmarks to the new location on our website. This page has also been updated to reflect the carbon tax rates effective April 1, 2024.

FIN 467, Certificate of Exemption – B.C. Output-Based Pricing System Registrants (PDF, 180KB), is a new certificate large industrial operations registered in the B.C. Output-Based Pricing System (B.C. OBPS) must provide to the seller at or before the time of purchase to claim an exemption. For more information, see our B.C. output-based pricing system carbon tax exemption page.

March 12, 2024

Effective April 1, 2024, large industrial operations that are registered in the B.C. Output-Based Pricing System (B.C. OBPS) will be able to claim an exemption from carbon tax when purchasing or using fuel or combustibles for an exempt facility purpose. For more information, see our B.C. output-based pricing system carbon tax exemption page.

March 7, 2024

Effective April 1, 2024, the carbon tax rates will change. Find the scheduled rate changes on our Carbon tax rates by fuel type page.

If you're a deputy collector or retail dealer, you must determine your fuel inventory as of the end of day on March 31, 2024 and will be required to report and pay any additional security due by April 15, 2024. Inventory returns must be filed online using eTaxBC. Find out more on our Report and pay additional security when tax rates change page.

March 1, 2024

FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) (PDF, 320KB) has been revised to allow applicants to indicate if they would like to use the Tobacco and Fuel Tax Exemption Simplification (TAFT) system.

February 21, 2024

The partial exemption from carbon tax for greenhouse growers page has been updated to include two new carbon tax refund forms:

• FIN 110A, Application for Refund of Carbon Tax Greenhouse Growers – Purchaser (PDF, 200KB), is a new form eligible greenhouse growers can use to claim a refund if they paid carbon tax at the full applicable rate on natural gas or propane they used for an eligible purpose
• FIN 110B, Application for Refund of Carbon Tax Greenhouse Growers –Seller (Propane) (PDF, 200KB), is a new form deputy collectors or retail dealers can use to claim a refund if they paid security on propane at the full applicable rate and sold it partially exempt to an eligible greenhouse grower

The following bulletins have also been updated to include reference to these new forms:

• Bulletin CT 002, Carbon Tax Refunds for Purchasers (PDF, 190KB)
• Bulletin MFT-CT 001, Fuel Sellers (PDF, 240KB)
• Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers (PDF, 160KB)

You can find more information about the bulletin revisions in the Latest Revision section located at the end of each bulletin.

January 16, 2024

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), has been revised to update the documentation that is required when tax-exempt fuel is sold at retail gas stations, through cardlock operations or delivered to customers located on First Nations land.

Tobacco tax

March 7, 2024

Effective for the reporting periods that start on or after February 1, 2024, all tobacco wholesalers must file returns online using eTaxBC.

Learn more at Reporting and paying security for tobacco wholesalers. 

March 1, 2024

FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) (PDF, 320KB) has been revised to allow applicants to indicate if they would like to use the Tobacco and Fuel Tax Exemption Simplification (TAFT) system.