2015 Budget tax changes
Last updated on February 17, 2026On February 16, 2015, the government announced proposed changes to the provincial tax laws.
Read a summary explanation of all the tax changes in the Budget and Fiscal Plan.
Changes were introduced for:
Learn more about the following tax changes using the sources below.
Consumer taxes
Motor fuel tax
New documentation requirements and tax application for sales of coloured fuel
- Notice to retail dealers who sell coloured fuel (PDF)
Provincial sales tax
New exemption for lift chairs
- Medical supplies and equipment (Bulletin PST 207) (PDF)
Goods used in B.C. to improve real property outside B.C.
- Real property situated outside BC (Bulletin PST 506) (PDF)
Maximum rate of municipal and regional district tax increased
- Accommodation (Bulletin PST 120) (PDF)
Tobacco tax
Security scheme clarified for tobacco brought or sent into B.C.
- Wholesale dealers, security payments, exemptions and refunds (Bulletin TTA 004) (PDF)
Income taxes
Corporate income tax
Digital animation or visual effects tax credit expanded
- Film and television tax credit
Digital animation or visual effects production services tax credit expanded
- Production services tax credit
Interactive digital media tax credit extended
- Interactive digital media tax credit
Training tax credit program extended
- Training tax credit
Personal income tax
B.C. education coaching tax credit introduced
- Basic tax credits
B.C. mining flow-through share tax credit extended
- B.C. mining flow-through share tax credit
B.C. tax reduction credit increased
- B.C. tax reduction credit
Child fitness equipment credit introduced
- Basic tax credits
Training tax credit program extended
- Training tax credit
Training tax credit program extended
- Training tax credit