Prior year updates to sales taxes

Provincial sales tax (includes municipal and regional district tax)

November 28, 2024

Bulletin CTB 001, Bad Debts (PDF, 240KB), has been revised to:

• Update the tobacco tax example on how to calculate partial bad debt adjustments
• Clarify how to claim bad debt adjustments on carbon tax, motor fuel tax and tobacco tax returns
• Clarify how to report and pay bad debt recoveries after you have already received an adjustment or refund for carbon tax, motor fuel tax and tobacco tax

November 26, 2024

Bulletin PST 310, Goods Brought Into B.C. (PDF, 380KB), and Bulletin PST 307, Goods Brought Into B.C. for Temporary Use (PDF, 410KB), have been revised to:

• Clarify that a rebate received under the B.C. PST Rebate on Select Machinery and Equipment does not disqualify a good from having tax paid status
• Clarify what charges are included in the purchase price used for calculating PST due on goods brought or sent into B.C. or received in B.C.
• Add fossil fuel combustion systems to the table of taxable goods and their PST rates
• Add qualifying used zero-emission vehicles to the list of exempt goods

September 19, 2024

Bulletin PST 110, Production Machinery and Equipment Exemption (PDF, 510KB), has been revised to:

• Clarify that manufacturers involved in the following manufacturing activities may qualify for the production machinery and equipment (PM&E) exemption from PST:
  • Generating energy from a clean energy resource (e.g. sunlight, wind, water)
  • Generating hydrogen
• Update the list of examples of businesses that generally do not qualify as manufacturers for the PM&E exemption
• Add more information about qualifying manufacturing activities and about the PM&E exemption for machinery and equipment used to transmit or distribute goods at a manufacturing site
• Clarify information about the qualifying part of a manufacturing site

FIN 355/PME, Application for Refund of Provincial Sales Tax (PST) – Production Machinery and Equipment (PDF, 300KB), has been revised to reflect that machinery and equipment used primarily and directly to generate energy from a clean energy resource qualify for the PM&E exemption.

September 10, 2024

As announced in Budget 2024, you may be eligible for a PST refund if the following criteria are met:

• You purchased goods from a seller who is not a PST collector
• You self-assessed (paid directly to us) PST on the goods
• The seller refunded you all or a portion of the purchase price

Note: For vehicles, boats and aircraft, the return window of 30 days no longer applies.

The following documents have been updated to reflect these changes:

• Bulletin PST 108, Boats (PDF, 380KB)
• Bulletin PST 134, Aircraft (PDF, 390KB)
• Bulletin PST 308, PST on Vehicles (PDF, 370KB)
• Bulletin PST 400, PST Refunds (PDF, 460KB)
• FIN 355/MV, Application for Refund of Provincial Sales Tax Paid on a Motor Vehicle (PDF, 260KB)

The following documents have been updated to clarify that to be considered for a refund of PST paid on the average wholesale value of a motor vehicle, we must receive a refund application with a completed appraisal form from you within 30 days from the date a motor vehicle was registered:

• Bulletin PST 308, PST on Vehicles (PDF, 370KB)
• Bulletin PST 400, PST Refunds (PDF, 460KB)
• FIN 320, Motor Vehicle Appraisal Form (PDF, 210KB)
• FIN 355/MV, Application for Refund of Provincial Sales Tax Paid on a Motor Vehicle (PDF, 260KB)
• Notice 2022-005, PST on Motor Vehicles Purchased at Private Sales or Imported from Outside Canada (PDF, 350KB)

September 4, 2024

FIN 402, Temporary Use Remittance Return (PDF, 230KB), has been updated to:

• Revise wording describing depreciation rates on temporary use vehicles, equipment, furnishings and affixed machinery
• Advise that taxpayers can use the optional Temporary Use Remittance Return Worksheet in Excel for help calculating the tax payable and tax due
• Standardize the certification statement

August 22, 2024

Bulletin PST 207, Medical Supplies and Equipment (PDF, 390KB), has been revised to:

• Clarify what qualifies as exempt menstrual or postpartum underwear

Bulletin PST 206, Grocery and Drug Stores (PDF, 450KB), has been revised to:

• Clarify what qualifies as exempt menstrual or postpartum underwear
• Add automated external defibrillators (AEDs) to the list of exempt safety equipment and protective clothing
• Add more information on how PST applies to gloves

The List of zero-emission vehicles available in Canada has been updated to:

• Clarify PST exemption requirements for used ZEVs
• Add vehicles to the list

August 9, 2024

Bulletin PST 100, Safety Equipment and Protective Clothing (PDF, 350KB), has been updated to:

• Specify that KF94, KN95 and N95 respirators are exempt from PST
• Clarify that PST applies to replacement parts for air hoses designed to connect a respirator or SCBA to an air source

August 7, 2024

Bulletin PST 106, Legal Services (PDF, 340KB), has been updated to:

• Remove incorrect information from the Services That Are Not Legal Services section that said if the listed services included or resulted in legal advice or legal services being provided, they would be taxable regardless of whether they were separately listed on the bill
• Add information about exemptions for legal services provided to the federal government and legal services purchased from a small seller

July 25, 2024

Bulletin PST 309, PST and Non-Residents (PDF, 330KB), has been corrected to reflect that the FIN 440, Certificate of Exemption - Purchase of Vehicle or Aircraft for Use Outside B.C. (PDF, 190KB), is for use by purchasers, not lessees.

Bulletin PST 126, Photographers, Videographers and Photofinishers (PDF, 310KB), has been revised to clarify that for the purposes of this bulletin, exempt from PST may also mean a non-taxable good or service that is not subject to PST. 

July 17, 2024

Bulletin PST 312, Gifts (PDF, 380KB), has been updated to clarify that corporations are not eligible for the PST gift exemption.

July 2, 2024

The following two bulletins have been revised to add information about who can claim a refund from us when PST is paid to a supplier for goods purchased for resale:

• Bulletin PST 104, Wholesalers (PDF, 300KB)
• Bulletin PST 208, Goods for Resale (PDF, 320KB)

June 26, 2024

Forms on the provincial sales tax forms page have been updated to standardize the certification statement.

All PST refund forms on that page have also been updated to include new documentation requirements such as needing to provide photo ID, incorporation certifications or other additional documentation as applicable.

FIN 491, Certificate of Exemption – Contractor (PDF, 210KB), and FIN 493, Certificate of Exemption – Subcontractor (PDF, 170KB), have been updated to clarify that contractors and subcontractors are only required to provide a PST number if they have one.

June 24, 2024

Bulletin CTB 005, Penalties and Interest (PDF, 190KB), has been updated to add information about new penalties for carbon tax, motor fuel tax and PST (including the municipal and regional district tax), effective July 1, 2024.

May 27, 2024

The following real property contractor bulletins have been revised for various updates.

Bulletin PST 500, PST Overview for Real Property Contactors (PDF, 300KB)

• Clarified that a contractor includes one who supplies goods and arranges for a third party to install those goods on their behalf if the goods become part of real property
• Clarified that a contractor does not charge their customer PST on installation services if the goods become part of real property

Bulletin PST 501, Real Property Contractors (PDF, 340KB)

• Clarified that a contractor includes one who supplies goods and arranges for a third party to install those goods on their behalf if the goods become part of real property
• Clarified that a contractor does not charge their customer PST on installation services if the goods become part of real property
• Clarified the exemption criteria for contractors when fulfilling contracts with persons exempt from PST

Bulletin PST 502, Examples - Goods That Generally Become Part of Real Property and Goods That Do Not (PDF, 310KB)

• Added cranes (permanently attached and expected to remain on site for its useful life) to the list of goods that generally become part of real property
• Clarified that hot tubs generally become part of real property when attached to land or buildings
• Clarified that permanent signage generally becomes part of real property
• Clarified that temporary signs and banners generally do not become part of real property

Bulletin PST 503, Affixed Machinery (PDF, 340KB)

• Updated formatting and language for consistency

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers (PDF, 330KB)

• Clarified when contractors are eligible for a refund of PST paid when using goods fulfilling contracts with exempt persons
• Updated the list of other relevant documents to support a refund claim when fulfilling contracts with exempt persons

May 24, 2024

Bulletin PST 305, Containers and Packaging Materials (PDF, 340KB), has been revised to:

• Clarify that for the purposes of this bulletin, exempt from PST may also mean a non-taxable good or service that is not subject to PST
• Clarify when you pay PST on containers and packaging materials that you use when providing a service
• Remove the reference to returnable alcoholic beverage containers from the list of reusable containers that is used to package or deliver goods and can be returned and reused
• Clarify when you must collect PST on containers and packaging materials even if the goods or services themselves are exempt from PST
• Clarify when you do not collect PST on containers and packaging materials including when the bundled sales exemption applies and when they are considered incidental to your service

May 2, 2024

Bulletin PST 003, Small Sellers (PDF, 340KB), has been revised to clarify that you are not a small seller if you regularly (four or more occasions in a 12-month period) sell eligible goods, software or services, or lease goods, from established commercial premises.

Bulletin PST 112, Logging Industry (PDF, 390KB), has been revised to clarify that accessories, such as ready to use tire chains or slings, do not qualify as exempt parts or materials for the PM&E exemption.

Effective June 1, 2024, the City of Burnaby is increasing their Municipal and Regional District Tax (MRDT) rate to 3%. The MRDT location map will be updated June 1, 2024. For more information about MRDT, see our Accommodation page.

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

December 5, 2024

FIN 152, Application for Refund of Motor Fuel Tax - Deputy Collector or Retail Dealer (PDF, 230KB), has been updated to reflect that the optional Excel Schedule Template is now two files:

• Excel Schedule Template - used to record fuel purchases and sales
• Inventory Reconciliation Template - used to reconcile inventory

November 28, 2024

Bulletin CTB 001, Bad Debts (PDF, 240KB), has been revised to:

• Update the tobacco tax example on how to calculate partial bad debt adjustments
• Clarify how to claim bad debt adjustments on carbon tax, motor fuel tax and tobacco tax returns
• Clarify how to report and pay bad debt recoveries after you have already received an adjustment or refund for carbon tax, motor fuel tax and tobacco tax

August 8, 2024

FIN 171, Application for Refund of Carbon Tax - Non-Registered Air or Marine (PDF, 240 KB), has been revised to remove photo ID requirements for individuals and sole proprietorships.

June 27, 2024

Forms on the motor fuel tax and carbon tax forms page have been updated to standardize the certification statement.

The following forms have also been updated to include new documentation requirements such as needing to provide photo ID, incorporation certifications or other additional documentation as applicable.

• 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 141, Off-Highway Refund Application (PDF, 370KB)
• FIN 147, Application for Refund of Motor Fuel Tax - Purchaser of Fuel (PDF, 320KB)
• FIN 152, Application for Refund of Motor Fuel Tax - Deputy Collector or Retail Dealer (PDF, 220KB)
• FIN 159, Stationary Engine Refund Application (PDF, 330KB)

June 24, 2024

Bulletin CTB 005, Penalties and Interest (PDF, 190KB), has been updated to add information about new penalties for carbon tax, motor fuel tax and PST (including the municipal and regional district tax), effective July 1, 2024.

June 20, 2024

FIN 143, Application for Refund of Carbon Tax - Deputy Collector or Retail Dealer (PDF, 270KB), has been updated to:

• Include a section for applicants to claim fuel sold to B.C. Output-Based Pricing System (B.C. OBPS) registrants 
• Require photo ID 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

Bulletin MFT-CT 003, Coloured Fuels and Other Substances (PDF, 210KB), has been updated to:

• Reword information about fines for non-compliance

May 28, 2024

Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers (PDF, 170KB), has been updated to:

• Add information reminding fuel sellers that they are required to record specific information or collect documentation that supports exempt sales or fuel sold at a lower rate of tax or security
• Add information on the carbon tax exemption for B.C. output-based pricing system registrants
• Clarify that collectors must claim refunds or credits on their tax returns

May 8, 2024

The following bulletin and webpage have been updated to include information on the B.C. output-based pricing system carbon tax exemption:

• Bulletin CT 002, Carbon Tax Refunds for Purchasers (PDF, 190KB)
• Motor fuel tax and carbon tax exemptions

Bulletin MFT-CT 001, Fuel Sellers (PDF, 240KB), has been updated to:

• Reword information about fines for non-compliance
• Add information on the carbon tax exemption for B.C. output-based pricing system registrants
• Revise information on tax rate changes

April 29, 2024

The Carbon tax rates by fuel type page has been updated to provide the current tax rates from April 1, 2024 to March 31, 2025. You can now find the past carbon tax rates from April 1, 2019 to March 31, 2024 on the Past carbon tax rates page. 

April 23, 2024

FIN 112, Carbon Tax Return - Self Assessors (PDF, 250KB), has been updated to reflect the tax rate increase effective April 1, 2024.

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

November 28, 2024

Bulletin CTB 001, Bad Debts (PDF, 240KB), has been revised to:

• Update the tobacco tax example on how to calculate partial bad debt adjustments
• Clarify how to claim bad debt adjustments on carbon tax, motor fuel tax and tobacco tax returns
• Clarify how to report and pay bad debt recoveries after you have already received an adjustment or refund for carbon tax, motor fuel tax and tobacco tax

June 17, 2024

The B.C. Ministry of Finance is undertaking a project to review the British Columbia Tobacco Tax Act. As part of the review, the Ministry is engaging in consultations. Our website has been updated to include information about the Tobacco Tax Act Review Project consultations. The deadline to provide feedback is September 19, 2024.

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.

Provincial sales tax (includes municipal and regional district tax)

December 19, 2023

Bulletin PST 127, Veterinarians and Pet Stores (PDF, 360KB), has been revised to:  

• Add information about how PST applies to certified guide and service dogs
• Clarify how PST applies to food for animals, including food for boarded animals
• Correct information to reflect that drugs injected, applied or administered directly to an animal during veterinary services are exempt from PST
• Specify that administrative fees associated with sales of drugs and other substances on prescription, or with drugs injected, applied or administered directly to an animal during veterinary services, are exempt from PST
• Clarify that for drugs or other substances (including specialty food) sold on prescription, subsequent exempt sales for the same animal require either a new prescription or documenting that the item was sold on the initial prescription
• Clarify that electricity is exempt from PST for all purchasers, effective April 1, 2019

November 17, 2023

The Accommodation page has been updated to:

• Add information about the additional Major Events Municipal and Regional District Tax (Major Events MRDT) that applies to sales of short-term accommodation in the City of Vancouver, effective February 1, 2023
• Clarify information about online marketplaces and online marketplace facilitators

November 2, 2023

FIN 418, Application for Registration for Provincial Sales Tax (PST) (PDF, 780KB), has been revised to clarify:​

• Information for online marketplace facilitators
• Required documentation for liquor or cannabis sellers
• Motor vehicle dealers who are located outside B.C. do not need a motor dealer number to register for PST

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies (PDF, 470KB), has been revised to clarify:

• Motor vehicle dealers who are located outside B.C. do not need a motor dealer number to register for PST
• Information on used zero-emission vehicles

October 27, 2023

Our website has been updated to include information about two public consultations seeking feedback about new policies, rules, regulations and legislation related to provincial taxation. 

You can review the following consultations and provide your feedback:

• Provincial sales tax (PST) application for partnerships consultation
• Additional Major Events Municipal and Regional District Tax (MRDT) consultation

The deadline to provide feedback is December 29, 2023.

October 24, 2023

The Small business guide to PST has been updated to:

• Clarify that affixed machinery already affixed to or installed in a building, structure or land is a taxable good
• Add automated external defibrillators (AEDs), AED pads and kits containing AEDs to the list of exempt goods
• Add information on the Major Events Municipal and Regional District Tax (Major Events MRDT) that applies to short-term accommodation provided within the City of Vancouver, effective February 1, 2023, until January 31, 2030, at the rate of 2.5%
• Add heated tobacco products to list of taxable goods
• Minor revisions

October 18, 2023

Bulletin PST 108, Boats (PDF, 400KB), has been revised to clarify that:

• If you are a B.C. resident and you have a person who is not a B.C. resident bring, send or receive a boat in B.C. for your use or for another person’s use at your expense, you must pay PST on the boat
• If you initially purchased a boat for resale but you then use the boat, PST applies to the purchase price of the boat, not the depreciated price
• For boats brought or sent into B.C. solely for the purpose of receiving related services, PST does not apply to parts installed during the related services if the seller then delivers the boat to the owner outside B.C.

October 11, 2023

Bulletin PST 200, Exemptions and Documentation Requirements (PDF) is now web content. You can find the new webpage at PST exemptions and documentation requirements. Please update your bookmarks to the new location on our website. This page has also been updated to:

• Add exemption information for automated external defibrillators (AEDs), parts and services for AEDs, including AED pads, and kits containing AEDs, effective March 1, 2023

October 4, 2023

The Guide to completing the provincial sales tax (PST) return has been updated to include information about sales and leases made through an online marketplace facilitator.

The Guide to completing the municipal and regional district tax (MRDT) return has been updated to include information about:

• Sales and leases of accommodation made through a principal and agent relationship
• Sales and leases of accommodation made through an online marketplace facilitator
• The additional Major Events MRDT for the City of Vancouver

September 29, 2023

Effective October 1, 2023, the Regional District of Okanagan-Similkameen consisting of Electoral Area E, which includes Naramata, will begin collecting MRDT at a rate of 3%. The MRDT location map has been updated.

For more information about MRDT, see our Accommodation page. 

September 28, 2023

Bulletin PST 308, PST on Vehicles (PDF, 400KB), has been revised to:

• Include information on provincial and federal incentives for zero-emission vehicles (ZEVs)
• Clarify that if you received a PST rebate on select machinery and equipment for PST paid on a ZEV purchased between September 17, 2020 and March 31, 2022, you may still qualify for some of the exemptions described in this bulletin

September 20, 2023

Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies (PDF, 340KB), has been revised to:

• Add information about calculating PST on items sold at fundraisers for a charitable purpose
• Add qualifying electric bicycles and electric tricycles to the list of tax-exempt items

September 7, 2023

Instructions to pay PST through electronic funds transfer and wire transfer have been updated to include the Ministry of Finance's physical address.

September 6, 2023

Bulletin CTB 003, Audits (PDF, 200KB), has been revised to clarify appeal information and update the mail and courier addresses for sending appeals.

August 29, 2023

Bulletin PST 001, Registering to Collect PST (PDF, 380KB), has been revised to:

• Add information about the Municipal and Regional District Tax (MRDT) and add a link to the MRDT locations map
• Clarify that an exclusive product cannot be tobacco or a fossil fuel combustion system
• Clarify information about online marketplace facilitators and sellers
• Reorganize the “Businesses Located Outside B.C.” section to incorporate scenarios previously described in its own section titled “Additional Businesses Required to Register Effective April 1, 2021”
• Add information about closing your PST account

August 22, 2023

The following bulletins have been revised. Below is a summary of the key changes. For a complete list of changes, see the Latest Revision section at the end of each bulletin. 

Bulletin PST 206, Grocery and Drug Stores (PDF, 430KB), has been revised to:

• Clarify and correct information about PST on feed for animals
• Specify that KF94, KN95 and N95 respirators are exempt from PST
• Specify that PST applies to heated tobacco products at the rate of 7%

Bulletin PST 128, Nurseries and Garden Stores (PDF, 370KB), has been revised to:

• Clarify how PST applies to feed for animals
• Reflect that electricity is exempt from PST for all purchasers, effective April 2019

Bulletin PST 101, Farmers (PDF, 430KB), has been revised to:

• Clarify how PST applies to feed for animals
• Specify that PST applies to carriage horses

August 11, 2023

The list of zero-emission vehicles available in Canada has been updated with new vehicles and reorganized for usability.

August 10, 2023

Bulletin PST 142, Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 380KB), has been rewritten and now reflects:

• Budget 2023 changes to the online marketplace framework effective July 1, 2023
• Revised information about the online marketplace facilitator annual information return

July 21, 2023

Bulletin PST 103, Aquaculturists (PDF, 350KB), and FIN 456, Certificate of Exemption – Aquaculturist (PDF, 190KB), have been updated to replace a reference to the repealed B.C. Fisheries Act with the current B.C. Fish and Seafood Act.

July 18, 2023

Bulletin PST 400, PST Refunds (PDF, 450KB), has been revised to:

• Clarify that you should not submit original documents with your application
• Clarify that we may ask you to provide additional supporting documentation or proof of payment
• Clarify that Electronic Funds Transfer documents and third-party payment system documents must show the name of the payee
• Clarify that it is your responsibility to submit an accurate and complete refund application
• Clarify when interest starts accruing for refunds
• Clarify that the federal luxury tax is not considered a sales tax for the purposes of determining refund eligibility for motor vehicles removed from B.C.
• Add information about refunds for PST paid on motor vehicles where an appraisal is obtained within 30 days from the registration of a motor vehicle purchased at a private sale or imported from outside Canada, and both the appraised value and the declared purchase price are less than the average wholesale value
• Reflect a Budget 2022 change, effective June 3, 2022, allowing persons operating a commercial rail service to store items not used for a taxable purpose in inventory for up to 24 months
• Add information about refunds for PST paid on fossil fuel combustion systems and heat pumps where the contractual agreement was affected by changes in PST rates on April 1, 2022

July 4, 2023

Notice 2019-005, Notice to Sellers of Vapour Products (PDF, 280KB), has been revised to clarify that heated tobacco products are not vapour products.

June 26, 2023

The Maa-nulth First Nations Final Agreement, Nisga’a Final Agreement and Tla’amin Final Agreement are amended to reinstate or continue the exemptions from B.C. sales taxes (carbon tax, motor fuel tax, provincial sales tax [PST], tobacco tax).

Notice 2023-006, Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 100KB), explains who is eligible for these exemptions and provides the effective date for each Treaty Nation.

Bulletin PST 314, Exemptions for First Nations (PDF, 370KB), Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), and Making tax-exempt tobacco sales page have been revised to reflect this change.

June 20, 2023

Notice 2023-005, Notice to Providers and Purchasers of Cloud Software and Services (PDF, 290KB), provides information on government's response to a recent B.C. Supreme Court judgment on how PST applies to certain cloud computing services and software-related support services.

June 1, 2023

Effective July 1, 2023, Strathcona Regional District Electoral Area B, which includes Cortes Island, will be added as a participating area collecting the municipal and regional district tax (MRDT) at the rate of 3%. The MRDT location map that is accessed from our Accommodation page will be updated July 1, 2023.

May 30, 2023

FIN 355, Application for Refund - General (PST) (PDF, 280KB) and FIN 355/PME, Application for Refund of Provincial Sales Tax (PST) - Production Machinery and Equipment (PDF, 280KB) have been revised to clarify the following:

• Original documents should not be submitted with your application
• The ministry may ask for additional supporting documentation to approve your application
• Electronic Funds Transfer documents and third-party payment system documents must show the name of the payee

May 29, 2023

Bulletin PST 207, Medical Supplies and Equipment (PDF, 390KB), has been revised to:

• Specify that KF94, KN95 and N95 face masks are exempt from PST
• Specify that certified guide and service dogs are exempt from PST
• Clarify information about goods brought into B.C. and about bundled sales

May 23, 2023

Notice 2023-004, Notice to Online Marketplace Facilitators and Online Marketplace Sellers (PDF, 320KB), is a new PST notice that explains Budget 2023 changes related to the collection obligations of online marketplace facilitators and the taxation of online marketplace services, effective July 1, 2023. 

May 12, 2023

Bulletin PST 003, Small Sellers (PDF, 340KB), has been revised to:

• Clarify that you do not qualify as a small seller if you sell tobacco or fossil fuel combustion systems in the ordinary course of your business
• Clarify that you are not a small seller if you are an online marketplace facilitator
• Clarify the items on which a purchaser must still pay PST

May 1, 2023

Effective June 1, 2023, Ucluelet is increasing their MRDT rate to 3%. The MRDT location map that is accessed from our Accommodation page will be updated June 1, 2023.

April 3, 2023

Effective May 1, 2023, Cariboo Chilcotin Coast-Central Coast Regional District is expanding their municipal regional district tax (MRDT) boundaries to include the District of Wells and the City of Quesnel at an MRDT rate of 3%. The MRDT location map that is accessed from our Accommodation page has been updated.

March 28, 2023

Effective March 27, 2023, the Tsawwassen First Nation Final Agreement is amended to reinstate the exemption from all B.C. sales taxes for:

• Eligible Tsawwassen Members and other First Nations individuals on Tsawwassen Lands that are former reserve lands, and
• Eligible Tsawwassen Members on other First Nations lands.

Notice 2023-002, Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 90KB), explains how the exemption from B.C. sales taxes (carbon tax, motor fuel tax, PST and tobacco tax) applies effective March 27, 2023.

Bulletin PST 314, Exemptions for First Nations (PDF, 370KB), and Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), have been revised to reflect this change.

March 1, 2023 (corrected March 8, 2023)

Effective May 1, 2023*, the City of Revelstoke is increasing their MRDT rate to 3%, as well as expanding their MRDT boundaries to include Columbia Shuswap Regional District Electoral Area B.

*The effective date was originally posted as April 1, 2023 in error. The MRDT location map that is accessed from our Accommodation page will be updated May 1, 2023.

February 28, 2023

The provincial government announced its 2023 Budget on February 28, 2023. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

February 9, 2023

FIN 320, Motor Vehicle Appraisal Form (PDF, 200KB), has been updated with detailed instructions on how to submit a refund application based on an appraisal of a motor vehicle.

January 27, 2023

Notice 2023-001, Notice to Vancouver Accommodation Providers (PDF, 300KB), is a new notice that explains how the the additional Major Events Municipal and Regional and District Tax will apply to sales of short-term accommodation provided within the City of Vancouver, effective February 1, 2023. 

January 5, 2023

Bulletin PST 004, Direct Sellers and Independent Sales Contractors (PDF, 350KB), has been revised to clarify that exclusive products cannot be tobacco or fossil fuel combustion systems.

Notice 2014-007, Who Can Claim a Refund (PDF, 110KB), has been revised to change Example 1 because this example was referencing the refund for PST paid on motor vehicles resold within seven days, which was eliminated effective October 2, 2021.

Motor fuel tax and carbon tax

December 13, 2023

Bulletin MFT-CT 003, Coloured Fuels and Other Substances (PDF, 202KB), has been revised to update the definition of a licensed motor vehicle as the license plate no longer requires a validation decal. 

September 6, 2023

Bulletin CTB 003, Audits (PDF, 200KB), has been revised to clarify appeal information and update the mail and courier addresses for sending appeals.

June 26, 2023

The Maa-nulth First Nations Final Agreement, Nisga’a Final Agreement and Tla’amin Final Agreement are amended to reinstate or continue the exemptions from B.C. sales taxes (carbon tax, motor fuel tax, provincial sales tax [PST], tobacco tax). 

Notice 2023-006, Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 100KB), explains who is eligible for these exemptions and provides the effective date for each Treaty Nation. Bulletin PST 314, Exemptions for First Nations (PDF, 370KB), Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), and Making tax-exempt tobacco sales page have been revised to reflect this change.

May 9, 2023

Bulletin MFT-CT 003, Coloured Fuels and Other Substances (PDF, 200KB), has been revised to:

• Update information on how to apply for authorization to colour fuel
• Clarify that you must prepare the Dye Stock Report for each reporting period but only submit it to us when we ask for it

April 21, 2023

FIN 112, Carbon Tax Return - Self Assessors (PDF, 670KB), has been updated to reflect the tax rate increase effective April 1, 2023.

April 3, 2023

Effective April 1, 2023, greenhouse growers can claim the 80% partial exemption from carbon tax on natural gas and propane used for eligible purposes. The fuel must be used for heating the greenhouse or for supplementing carbon dioxide in an eligible greenhouse to grow or produce plants. For more information, see our partial exemption from carbon tax for greenhouse growers page.

FIN 463, Certificate of Partial Exemption – Greenhouse Growers (PDF, 190KB), is a new certificate that must be provided to the seller at or before the time of purchase to claim the exemption.

Bulletin CT 001, Natural Gas and Biomethane Sellers (PDF, 150KB), has been updated to revise the non-taxable sales section and add information about the new partial exemption from carbon tax for greenhouse growers.

Bulletin CT 002, Carbon Tax Refunds for Purchasers (PDF, 200KB), has been revised to:

• Update the qualifying refunds section to include information about a refund for eligible greenhouse growers
• Update the record keeping information to reflect that, effective April 1, 2020, records are no longer required to be kept in B.C.

Bulletin MFT-CT 005, Tax Rates on Fuels (PDF, 240KB), has been revised to:

• Update the carbon tax rates effective April 1, 2023
• Remove information about marine gas oil

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1, 2023:

• FIN 108, Application for Refund of Carbon Tax - Purchaser of Fuel (PDF, 630KB)
• FIN 143, Application for Refund of Carbon Tax - Deputy Collector or Retail Dealer (PDF, 650KB)
• FIN 171, Application for Refund of Carbon Tax - Non-registered Air or Marine (PDF, 690KB)

To file an application for refund of carbon tax or security paid prior to April 1, 2023, find the appropriate form under Previous Versions on our website.

March 31, 2023

Notice 2023-003, Notice to Deputy Collectors and Retail Dealers - Fuel Inventory (PDF, 90KB), has been revised to clarify that a deputy collector or retail dealer must determine the amount of fuel they own at 12:01 am on April 1, 2023, report it as inventory, and pay the additional security due on that inventory.

March 28, 2023

Effective March 27, 2023, the Tsawwassen First Nation Final Agreement is amended to reinstate the exemption from all B.C. sales taxes for:

• eligible Tsawwassen Members and other First Nations individuals on Tsawwassen Lands that are former reserve lands, and
• eligible Tsawwassen Members on other First Nations lands.

Notice 2023-002, Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 90KB), explains how the exemption from B.C. sales taxes (carbon tax, motor fuel tax, PST and tobacco tax) applies effective March 27, 2023.

Bulletin PST 314, Exemptions for First Nations (PDF, 370KB), and Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), have been revised to reflect this change.

March 21, 2023

FIN 141, Off-Highway Refund Application (PDF, 380KB), has been revised to include kilometre per litre (KPL) rates and further detail on KPL guidelines. 

March 3, 2023

Guide to completing the motor fuel generic return is a new guide to help motor fuel tax collectors and registered consumers complete the motor fuel generic return (FCO return) in eTaxBC. 

March 1, 2023

Effective April 1, 2023, the carbon tax rates that apply to fuels in B.C. will change.

Notice 2023-003, Notice to Deputy Collectors and Retail Dealers - Fuel Inventory (PDF, 90KB), 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, 2023 tax rate change. You can access the return:

• Through your eTaxBC account
• On our website: FIN 103, Carbon Tax Return – Inventory (PDF, 700KB)

The carbon tax rate schedule by fuel type is now web content.

The previous schedule Carbon Tax Rates by Fuel Type – From July 1, 2012 (PDF, 210KB) is still available for your reference, but now shows an end date of March 31, 2023.

January 12, 2023

FIN 476, Dye Stock Report (PDF, 250KB), has been revised to:

• include an instructions page
• allow fuel volume amounts to include decimals (up to two places)
• include other minor revisions

Tobacco tax

September 6, 2023

Bulletin CTB 003, Audits (PDF, 200KB), has been revised to clarify appeal information and update the mail and courier addresses for sending appeals.

June 26, 2023

The Maa-nulth First Nations Final Agreement, Nisga’a Final Agreement and Tla’amin Final Agreement are amended to reinstate or continue the exemptions from B.C. sales taxes (carbon tax, motor fuel tax, provincial sales tax [PST], tobacco tax).

Notice 2023-006, Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 100KB), explains who is eligible for these exemptions and provides the effective date for each Treaty Nation.

Bulletin PST 314, Exemptions for First Nations (PDF, 370KB), Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), and Making tax-exempt tobacco sales page have been revised to reflect this change.

January 16, 2023

The Making tax-exempt tobacco sales page is revised to reflect the change of Crown Indigenous Relations and Northern Affairs Canada (CIRNAC) to Indigenous Services Canada (ISC).

The Stamps and marks on tobacco sold in B.C. page is revised to add a link to Canada Revenue Agency's notices on the excise stamping regime.

December 28, 2022

FIN 320, Motor Vehicle Appraisal Form, has been updated with detailed instructions on who can determine the appraised value of a motor vehicle. 

December 13, 2022

Bulletin PST 132, Building and Home Improvement Stores, has been revised to reflect that, effective April 1, 2022, heat pumps are not subject to PST and fossil fuel combustion systems are subject to 12% PST.

December 9, 2022

Bulletin PST 120, Accommodation (PDF) is now web content. You can find the new webpage at Accommodation. Please update your bookmarks to the new location on our website. This page has also been updated to:

• Replace the list of participating municipalities, regional districts and eligible entities with a link to the new Municipal and Regional District Tax (MRDT) location map to find participating areas and their tax rates
• Add information on how PST and MRDT apply to time share agreements
• Clarify the total purchase price of accommodation includes any additional fees charged for the right to use the accommodation

The Municipal and Regional District Tax (MRDT) location map has also been updated to include that part of the Regional District of Alberni-Clayoquot consisting of the City of Port Alberni and Electoral Areas B, D, E and F, as an area collecting MRDT, at the rate of 2%, effective February 1, 2023.

December 8, 2022

Bulletin PST 141, Cannabis (PDF) is now web content. You can find the new webpage at Cannabis. Please update your bookmarks to the new location on our website. This page has also been updated to:

• Add references to producer retail store licences
• Clarify that the sale of cannabis seedlings, clones, and plantlets for customers to grow cannabis for resale are considered retail sales
• Clarify that despite any licence or designation indicating you are a cannabis wholesaler, if you make retail sales you must register to collect and remit PST
• Clarify that cannabis seedlings do not include cannabis seeds, which are exempt from PST
• Clarify that if you sell cannabis products, you do not qualify as a small seller

December 1, 2022

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been corrected to note that GST applies to the federal luxury tax, if applicable.

November 28, 2022

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits (PDF) is now web content. You can find the new webpage at International Fuel Tax Agreement (IFTA) in B.C. Please update your bookmarks to the new location on our website.

November 25, 2022

The B.C. government intends to introduce retroactive legislation in Budget 2023 to confirm that the federal luxury tax that applies to certain vehicles, aircraft and vessels is not subject to PST.

The Small Business Guide to PST and the following bulletins have been updated to clarify that PST does not apply to the federal luxury tax, if applicable:

• Bulletin PST 108, Boats
• Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies
• Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas
• Bulletin PST 134, Aircraft

November 8, 2022

Bulletin PST 308, PST on Vehicles, has been revised to reflect that, effective October 1, 2022, the way we determine the value of a motor vehicle for the purpose of calculating PST has changed for most motor vehicles purchased at private sales or imported from outside Canada.

Notice 2022-005, PST on Motor Vehicles Purchased at Private Sales or Imported from Outside Canada, has been revised to:

• Clarify that the changes introduced in Budget 2022 relate to how a motor vehicle is valued for the purposes of calculating the PST due
• Clarify that appraisals may be obtained by the purchaser or seller of a motor vehicle
• Replace ‘designated purchase price’ terminology with ‘purchase price’ or ‘price paid’ throughout the notice

October 31, 2022

If you are an accommodation provider, see the news release: Province provides new tool for communities hosting major tourism events.

More information will be provided on how the Major Events MRDT will apply.

October 25, 2022

Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas, has been updated to:

• Add new dealer-use and manufacturer-use formulas specific to ZEVs to reflect the new rates for ZEVs effective February 23, 2022
• Add that qualifying used ZEVs are exempt from PST effective February 23, 2022

October 19, 2022

The following bulletins have been revised to reflect that electricity is exempt from PST for all purchasers, effective April 2019. Many of these bulletins include additional clarifications that are summarized in the Latest Revision section found at the end of each bulletin.

• Bulletin PST 104, Wholesalers
• Bulletin PST 107, Telecommunication Services
• 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 123, Graphic Designers
• Bulletin PST 125, Advertising Agencies
• Bulletin PST 126, Photographers, Videographers and Photofinishers
• Bulletin PST 129, Florists
• Bulletin PST 130, Fabric and Craft Stores
• Bulletin PST 138, Personal Services
• Bulletin PST 139, Interior Designers and Home Stagers
• Bulletin PST 140, Funerals
• Bulletin PST 212, LNG Canada Project Exemption
• Bulletin PST 301, Related Services
• Bulletin PST 309, PST and Non-Residents
• Bulletin PST 505, Security Systems

October 18, 2022

FIN 357, Request to Close Provincial Sales Tax Account, has been revised to require the applicant to provide a completed FIN 406, Designation Agreement or Cancellation, when the reason for closing the account is due to the end of an agent/principal relationship.

October 14, 2022

Bulletin PST 136, Concrete, has been corrected to reflect that standby or waiting time charges are included in the purchase price of ready-mixed concrete as taxable delivery-related charges.

October 6, 2022

Bulletin GEN 002, Appeals, and the Can you appeal? page have been updated. The list of appealable decisions has been expanded for carbon tax and motor fuel tax.

Bulletin MFT 004, Fuel Tax Refund Program for Persons with Disabilities, has been revised to add our courier address and to clarify pick-up and drop-off of applications or documentation is not available at the Burnaby, Surrey, or Vancouver Service BC locations.

Tax payment agreements and the Application for Tax Payment Agreement (TPA) (FIN 384), have been revised to reflect changes from:

• Budget 2018, effective March 15, 2018, to allow for eligible taxable services to be acquired under a tax payment agreement by an eligible business
• Budget 2022, effective June 3, 2022, allowing persons operating a commercial rail service to store items not used for a taxable purpose in inventory for up to 24 months

September 29, 2022

Effective October 3, 2022 at 11:59pm (pacific standard time), the B.C. PST Rebate on Select Machinery and Equipment application closes and access to the application will be removed from the website. However, we'll continue reviewing and processing all applications received by October 3, 2022.

If you haven't applied yet, visit gov.bc.ca/CorporatePSTRebate to apply. If you've already applied and haven't received your rebate yet, we appreciate your patience. Due to the volume of applications received, it may take up to 6 months for your application to be reviewed.

September 21, 2022

FIN 485, Application for Authorization to Colour Fuel, has been revised to remove the requirement to include a completed and signed Fuel Dye Authorization Agreement with the application. If the application is approved, the agreement will be sent to the applicant to sign and return to the ministry.  

September 15, 2022

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

• Add information in the Overview section to emphasize that Treaty First Nations are not eligible for PST exemptions after the applicable date outlined in their treaty
• Add information to explain how PST applies to joint purchases of a vehicle by First Nations and Non First Nations customers
• Clarify the exemption criteria for contractors and subcontractors when supplying and affixing or installing affixed machinery or improvements to real property

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program, has been revised to add information in the Overview section to emphasize that Treaty First Nations are not eligible for the motor fuel and carbon tax exemptions after the applicable date outlined in their treaty.

September 12, 2022

FIN 355 PAC, Application for Refund of Provincial Sales Tax (PST) Paid on PAC-Funded Purchases, has been updated to reflect that first time applicants must include a copy of the Constitution and Bylaws confirming the legal name of the PAC, and other minor revisions.

September 9, 2022

Notice 2022-005, PST on Motor Vehicles Purchased at Private Sales or Imported from Outside Canada, is a new notice that explains how PST will be calculated on motor vehicles purchased at private sales or imported from outside Canada effective October 1, 2022.

FIN 320, Motor Vehicle Appraisal Form, is a new form that you must have completed by a qualified appraiser if you believe the actual value of a motor vehicle is less than the average wholesale value obtained from the Canadian Black Book valuation guide.

FIN 355/MV, Application for Refund of Provincial Sales Tax Paid on a Motor Vehicle, has been revised to add information about claiming a refund when you paid PST on the average wholesale value of a motor vehicle and both the designated purchase price and the appraised value are less.

September 7, 2022

FIN 458, Certificate of Exemption Farmer, has been revised to remove electricity as an option for exemption as electricity is already exempt from PST for all purchasers, effective April 1, 2019, and other minor revisions.

FIN 485, Application for Authorization to Colour Fuel, is now available online. You may now use this online form to apply to the ministry, for authorization to dye fuel.

September 2, 2022

Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, has been revised to:

• Clarify the exemption for Alternative Energy Sources to reflect current policy on a customer’s acquisition transaction under a real property contract
• Add information about the PST exemption for heat pumps, effective April 1, 2022

September 1, 2022

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permit, has been updated to:

• Remove FIN 363 as an option to register or renew an IFTA licence
• Remove FIN 365 as an option to request additional decals

IFTA licence applications, renewals and decal requests must be submitted online using eTaxBC. For links to current forms, including eTaxBC online forms, visit the motor fuel and carbon tax forms page.

August 30, 2022

Bulletin PST 142, Marketplace Facilitators, Marketplace Sellers and Online Marketplace Services, has been revised to clarify that a marketplace facilitator, when facilitating a marketplace sellers retail sale, is not acquiring the products for resale and is not required to provide their PST number or other proof of registration, for that purpose.

August 11, 2022

The Small Business Guide has been updated to:

• Reflect that, effective February 23, 2022, qualifying used zero-emission vehicles (ZEVs) can be sold or leased exempt from PST if certain conditions are met
• Reflect that, effective April 1, 2022:
  • heat pumps are exempt from PST
  • PST applies at the rate of 12% to fossil fuel combustion systems
• Reflect that, effective July 1, 2022:
  • PST applies to tobacco
  • PST applies to online marketplace services
• Revise information on online accommodation platforms based on the new rules for online marketplace facilitators, effective July 1, 2022
• Add information about additional record keeping requirements for online marketplace facilitators and marketplace sellers
• Clarify that electricity is exempt from PST for all purchasers, effective April 1, 2019
• Clarify when additional forms are required with a voluntary disclosure letter

Bulletin PST 120, Accommodation, has been updated to:

• Add Silver Star Resort Promotion Area to the list of areas collecting the Municipal and Regional District Tax (MRDT), at the rate of 3%, effective October 1, 2022
• Reflect that, effective July 1, 2022, PST applies to online marketplace services
• Clarify information about purchasing accommodation for resale

Bulletin PST 141, Cannabis, has been revised to:

• Reflect 20% PST on the retail sale of vapour products, effective January 1, 2020
• Update links to licensing information
• Clarify that electricity is exempt from PST for all purchasers, effective April 1, 2019

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

• Add exemption information and requirements for:
  • used zero-emission vehicles, effective February 23, 2022
  • heat pumps, effective April 1, 2022
• Revise references from online accommodation platforms to online marketplaces

August 3, 2022

Effective September 1, 2022, the following forms will no longer be available:

• FIN 363, Application for Carrier Licence (IFTA)
• FIN 365, Request for IFTA Decals

IFTA licence applications, renewals and decal requests will need to be submitted using eTaxBC. For links to current forms, including eTaxBC online forms, visit the motor fuel and carbon tax forms page.

July 29, 2022

Bulletin PST 210, Related Party Asset Transfers, has been revised to clarify:

• A rebate received under the B.C. PST Rebate on Select Machinery and Equipment does not disqualify an asset from having tax paid status
• What documentation is required when claiming a PST exemption for a related party asset transfer of a vehicle to a new corporation

July 25, 2022

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

• Reflect that, effective July 1, 2022, PST applies to the purchase price of tobacco
• Add Kefir to the list of food products for human consumption that are exempt from PST
• Add elastic hosiery to the list of health and medical products that are exempt from PST

July 20, 2022

The deadline to submit your application for the B.C. PST rebate on select machinery and equipment is extended from September 30, 2022 to October 3, 2022 to account for the September 30 federal statutory holiday, the National Day for Truth and Reconciliation.

July 11, 2022

FIN 355/FFHP, Application for Refund of Provincial Sales Tax (PST) – Fossil Fuel Combustion System or Heat Pump, is a new refund application for contractual agreements involving fossil fuel combustion systems or heat pumps.

FIN 355, Application for Refund - General, has been revised to add a link to the Application for Refund of Provincial Sales Tax (PST) – Fossil Fuel Combustion System or Heat Pump (FIN 355/FFHP)

Notice 2022-003, Provincial Sales Tax on Fossil Fuel Combustion Systems and Heat Pumps, has been revised to:

• Add a link to the Application for Refund of Provincial Sales Tax (PST) – Fossil Fuel Combustion System or Heat Pump (FIN 355/FFHP)
• Clarify the refund provision for customers
• Clarify the definition of heat pump

July 6, 2022

Effective July 1, 2022, PST applies at the rate of 7% on tobacco sold in B.C. This is in addition to the tobacco tax. Tobacco retail dealers must now charge, collect and remit PST on their tobacco sales in B.C. For more information, see Notice 2022-004, Notice to Tobacco Sellers.

Effective July 1, 2022, new PST rules apply to marketplace facilitators and marketplace sellers, and PST applies on online marketplace services. For more information, including who must register to collect and remit PST and how PST applies, see Bulletin PST 142, Marketplace Facilitators, Marketplace Sellers and Online Marketplace Services.

Related to the above changes, the following have been revised:

• Bulletin PST 001, Registering to Collect PST
• Bulletin PST 120, Accommodation 
• FIN 418, Application for Registration for Provincial Sales Tax (PST)

June 6, 2022

FIN 488, Declaration of Agreement to Pay PST, is a new form which, when fully completed, can be used as qualifying evidence for an exemption by real property contractors whose customers agree to pay PST on goods supplied under real property contracts.

Bulletin PST 501, Real Property Contractors, has been updated to add a link to the Declaration of Agreement to Pay PST (FIN 488).

June 2, 2022

Notice 2022-004, Notice to Tobacco Sellers, explains who is required to register to collect and remit PST and how PST is charged on tobacco sales.

May 18, 2022

The Tobacco and Fuel Tax Exemption Simplification Project web page has been revised to include new project updates and announcements.

May 13, 2022

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

• Reflect that, if you collect PST on a vehicle sale in B.C. on or after October 1, 2021, and the customer later claims the resale exemption, you must not credit or refund them the PST unless the customer is a motor dealer registered under the Motor Dealer Act
• Update the PST paid on a vehicle example in the “Who Can Claim a Refund” section
• Clarify information about supporting documentation in the “Refund Application” section
• Delete reference to the refund of PST paid on motor vehicles resold within seven days. The final day to apply for that refund was October 1, 2021

May 3, 2022

The following tax returns must now be filed online using eTaxBC. PDF versions are only available for previous reporting periods. 

• IFTA Carrier Return (MFT)
• Natural Gas Consumer Tax Return

You can find the returns by account type when you log onto eTaxBC.

For a list of all motor fuel tax and carbon tax returns visit the motor fuel tax and carbon tax forms webpage.

April 29, 2022

Bulletin PST 120, Accommodation, has been revised to:

• Add the following to the list of areas collecting the MRDT, at the rate of 3%, effective June 1, 2022:
  • Hornby Island Local Trust Area of the Comox Valley Regional District
• Reflect the MRDT rate increase from 2% to 3% for the following, effective July 1, 2022:
  • City of Penticton
  • Town of Port McNeill
  • Village of Alert Bay
  • That part of the Columbia Shuswap Regional District consisting of the Town of Golden, Kicking Horse Mountain Resort area and Electoral Area A not including Yoho National Park
  • That part of the Regional District of Mount Waddington consisting of the Village of Port Alice and Electoral Areas A, B, C and D
• Expand the collection of MRDT from that part of the Regional District of East Kootenay consisting of the Village of Radium Hot Springs and two portions of Electoral Area G to include all Electoral Area G, and reflect the MRDT rate increase from 2% to 3%, effective August 1, 2022

April 20, 2022

The reporting and paying motor fuel tax and carbon tax webpage has been updated to reflect the requirement for scheduled filers to file returns online using eTaxBC as well as minor updates to electronic payments and how to validate your payments. 

FIN 112, Carbon Tax Return - Self Assessors, has been updated to reflect the tax rate increase effective April 1, 2022.

FIN 135, Motor Fuel Tax Return - Self Assessors, has been updated to address the requirements for scheduled filers to file returns online using eTaxBC.

April 1, 2022

Provincial Sales Tax

Boat and aircraft vendors can now enter their monthly boat and aircraft transactions offline and then upload them to their eTaxBC accounts.

Motor Fuel and Carbon Tax

The following motor fuel and carbon tax bulletins have been revised to reflect various changes, such as the carbon tax rate increase effective April 1, 2022, and the requirement for scheduled filers to file online using eTaxBC for reporting periods that start on or after April 1, 2022.

• MFT-CT 001, Fuel Sellers
• MFT-CT 004, Registered Consumers
• MFT-CT 005, Tax Rates on Fuels
• MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax
• MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permit
• CT 001, Natural Gas and Biomethane Sellers
• CT 005, Commercial Air or Marine Services

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1,2022:

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

FIN 171, Application for Refund of Carbon Tax - Non-registered Air or Marine (PDF) has also been revised to a refund form only. To self-assess carbon tax and make a payment for fuel used for B.C. travel on which tax has not been paid, use FIN 112, Carbon Tax Return - Self Assessors. 

To file an application for refund of carbon tax or security paid prior to April 1, 2022, find the appropriate form under Previous Versions on our website.

March 29, 2022

Notice 2022-003, Provincial Sales Tax on Fossil Fuel Combustion Systems and Heat Pumps, has been updated to:

• Add information about how parts and components are determined to be part of a fossil fuel combustion system or heat pump system
• Add a transitional situation where additional PST would be owing on a fossil fuel combustion system
• Add information to describe what is considered a heat pump

March 24, 2022

FIN 418, Application for Registration for Provincial Sales Tax (PST), has been updated to reflect that:​

• A corporation registered outside B.C. must provide an English translation of its certificate of incorporation if the certificate of incorporation is in a language other than English
• A designated party in a principal and agent relationship must provide the completed FIN 406, Designation Agreement or Cancellation
• A third party completing the form on the applicant's behalf must submit the FIN 146, Authorization or Cancellation of a Representative, completed by the applicant
• Liquor and cannabis sellers must provide a copy of their liquor or cannabis licence 

March 15, 2022

FIN 159, Stationary Engine Refund Application and Instructions, has been revised to clarify how to request a refund when a tax change occurred during a period in which you purchased fuel. Courier information has been added to the new Sending in your Application section in the instructions for this form.

March 1, 2022

Effective April 1, 2022, the carbon tax rates that apply to fuels in B.C. will change.

Notice 2022-002, 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, 2022 tax rate change. You can access the return:

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

February 22, 2022

The provincial government announced its 2022 Budget on February 22, 2022. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

January 28, 2022

Bulletin CTB 005, Penalties and Interest, has been revised to:

• Clarify the information on voluntary disclosure of a tax or security liability
• Clarify that we may apply a penalty if:
  • you purchased or used coloured fuel, marine diesel or locomotive fuel for an unauthorized purpose 
  • you sold coloured fuel, marine diesel or locomotive fuel to your customer, but did not obtain specific documentation when required
• Add information to explain that both parties to a PST designation agreement for principals and agents are liable for any assessments, penalties or interest imposed for failing to charge, collect or remit the PST due

January 19, 2022

Notice 2022-001, Notice to Real Property Contractors, informs real property contractors of government’s response to a recent B.C. Court of Appeal judgment on real property contracts, including recommended guidance for real property contractors and their customers.

January 18, 2022

FIN 152, Deputy Collector or Retail Dealer, Motor Fuel Tax Refund Application and the related schedule have been updated to clarify information about who is an eligible claimant and other minor revisions.

January 12, 2022

Bulletin PST 119, Restaurants and Liquor Sellers, has been revised to explain how PST applies when kegs are leased with the sale of liquor.

Bulletin PST 121, Liquor Producers, has been revised to:

• Add information about kegs that are leased with the sale of liquor
• Add information about purchasing exempt and taxable goods together
• Clarify information about goods brought into B.C.
• Clarify how PST applies when goods are removed from lease inventory

January 5, 2022

Bulletin CT 005, Commercial Air or Marine Services, and Bulletin MFT-CT 004, Registered Consumers, have been revised to:

• Update the description of combustibles to include asphalt shingles
• Clarify the criteria that must be satisfied to qualify as a registered air or marine service or as a registered consumer, to be consistent with existing regulations          
• Add information about electronic filing requirements for scheduled filers effective April 1, 2022
• Update the record keeping section to reflect that, effective April 1, 2020, records are no longer required to be kept in B.C.

FIN 472, Application for Refund of Provincial Fuel Tax For Persons With Disabilities and the FIN 474, Application for Refund of Provincial Fuel Tax For Spouses of Persons With Disabilities have been updated to reflect the years you may be eligible to claim a refund and other minor revisions.

December 14, 2021

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been revised to:

• Add information about how PST applies to the purchase price when rebates are received under the Incentives for Zero Emission Vehicles program
• Add drop-off fees to the list of amounts to be included in the lease price
• Clarify PST rates for the rental or lease of passenger vehicles
• Add that PST collected on or after October 1, 2021, must not be refunded to a customer who later claims a resale exemption, unless the customer is a motor dealer registered under the Motor Dealer Act

Bulletin PST 118, Vehicle Services and Parts, has been revised to:

• Reflect that, effective February 19, 2020, various exemptions for related services do not apply if the service is provided by a lessor or by a third party through a contract with the lessor during the lease of the vehicle 
• Clarify PST rates for courtesy vehicles

November 30, 2021

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to:

• Add information about how carbon tax applies to biomethane a person manufactures for their own use
• Add information about electronic filing requirements for scheduled filers effective April 1, 2022
• Update the record keeping section to reflect that, effective April 1, 2020, records are no longer required to be kept in B.C

Bulletin PST 120, Accommodation, has been revised to:

• Add the following to the list of areas collecting the MRDT at the rate of 3%, effective January 1, 2022:
  • That part of the Regional District of East Kootenay consisting of electoral area F
  • That part of the Fraser Valley Regional District consisting of:
    • The District of Kent
    • Electoral areas C, E and H
• Reflect the MRDT rate increase from 2% to 3% for the following, effective February 1, 2022:
  • City of North Vancouver
  • District of North Vancouver
• Remove the Appendix – Transitional Rules for Sales of Accommodation Straddling October 1, 2018

October 27, 2021

The Tobacco and Fuel Tax Exemption Simplification Project web page has been updated to include a project status update and more information on engagement activities.

October 21, 2021

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

• Clarify that if you purchase a vehicle outside of B.C. and intend to immediately license the vehicle as an MJV in B.C., you are not required to pay the PST when you bring, send or receive delivery of the vehicle in B.C.
• Clarify how exit tax applies in an owner-operator arrangement
• Remove the information and instructions relating to the End-of-Period Reconciliation as it was replaced with the Full Reciprocity Plan effective January 1, 2015
• Provide a list of examples of exempt and non-exempt parts

Bulletin PST 200, PST Exemptions and Document Requirements, has been revised to add exemption information and requirements for vehicles:

• Purchased or leased in B.C. that are immediately licensed as multijurisdictional vehicles
• Purchased or leased outside of B.C. that are brought into B.C. and immediately licensed as multijurisdictional vehicles

FIN 355 MJV, Application for Refund of Provincial Sales Tax (PST) Multijurisdictional Vehicles, has been revised to remove the refund reason relating to overestimated travel ratios under the End-of-Period Reconciliation, which was replaced by the Full Reciprocity Plan effective January 1, 2015.

October 13, 2021

Notice 2021-005, Scheduled Filers Must Submit Tax Returns Using eTaxBC, explains that effective for reporting periods that start on or after April 1, 2022, all taxpayers with motor fuel and carbon tax accounts on a scheduled filing frequency must file their tax returns online using eTaxBC.

October 8, 2021

The B.C. PST rebate on select machinery and equipment has been extended by six months. Businesses have until March 31, 2022 to pay PST on qualifying items. All rebate applications must be received by September 30, 2022.

September 29, 2021

Bulletin PST 301, Related Services, has been revised to:

• Reflect that, effective February 19, 2020:
  • Certain related services are not exempt if the service is provided to a leased good during the lease by the lessor or a third party through a contract with the lessor 
  • Aircraft powered by a turbine engine or solely by electricity and parts for those aircraft (other than remotely piloted electric aircraft) are exempt from PST, so related services provided to these aircraft are exempt from PST
• Reorganize the lists of exempt related services to improve clarity
• Add qualifying bicycles and tricycles to List A under Exempt Related Services
• Add information about related services purchased from a small seller
• Add information about related services provided to customers who are eligible for the Production Machinery and Equipment exemption 

Bulletin PST 302, Delivery Charges, has been revised to reflect that effective February 19, 2020, a charge for delivery or transportation services is not exempt if it is provided to a leased good during the lease by the lessor or by a third party through a contract with the lessor.

Bulletin PST 315, Rentals and Leases of Goods, has been revised to:

• Reflect that, effective February 19, 2020:
  • The following are excluded from the PST definition of “lease”:
    • a right to use laundry machines, car wash vacuum cleaners and wands, arcade machines, video terminals, jukeboxes, claw merchandise machines, slot machines and similar equipment by or through which payment is made
    • a right to use garbage bins, compost bins or similar receptacles that are provided for disposal services
  • The rules for bundled leases are amended so that you must charge PST on the fair market value of the lease of a taxable good if it is leased with an exempt good or real property for a single price
  • Certain related services are not exempt if the service is provided to a leased good during the lease by the lessor or a third party through a contract with the lessor
  • Aircraft (other than remotely piloted aircraft) powered solely by electricity and parts of those aircraft are exempt from PST
• Add qualifying bicycles and tricycles to the list of examples of exempt leases

Bulletin PST 316, Bundled Sales and Leases, has been revised to reflect that, effective February 19, 2020:

• The rules for bundled leases are amended so that you must charge PST on the fair market value of the lease of a taxable good if it is leased with an exempt good or real property for a single price

September 24, 2021

Notice 2021-004, 2022 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2022. To receive your 2022 IFTA licence and decals before January, we must receive your renewal application and payment by November 19, 2021.

September 9, 2021

The following PST refund changes affecting vehicle resellers will be in effect on October 1, 2021:

• If you pay PST on or after October 1, 2021 on a vehicle you purchase in B.C., you may not use the resale exemption to claim a credit or refund of that PST unless you are a motor dealer registered under the Motor Dealer Act.
• The refund of PST paid on a motor vehicle resold within seven days is being cancelled. The deadline for applying for this refund is October 1, 2021.

For more information, see Notice 2021-003, Notice to Vehicle Resellers (PDF).

September 1, 2021

The second application period for the B.C. PST Rebate on Select Machinery and Equipment opens October 1, 2021. For more information, including eligibility requirements and access to the application, visit gov.bc.ca/corporatePSTrebate.

Note: PST invoiced before the deadline but paid after September 30, 2021 does not qualify for the rebate. Be aware that some businesses may be closed on September 30, 2021 for the new federal statutory holiday, the National Day for Truth and Reconciliation. 

August 18, 2021

The B.C. PST rebate on select machinery and equipment webpage has been updated to:

• add a new purchase schedule to help ensure only qualifying purchases and leases are included in your application
• expand the example of affixed machinery
• make other minor clarifications throughout the page

August 9, 2021

Bulletin PST 001, Registering for PST, has been revised to clarify how the minimum B.C. revenue threshold is calculated in the Additional Businesses Required to Register Effective April 1, 2021 section.

Bulletin PST 208, Goods for Resale, has been revised to explain that an agent may use the principal’s PST number to purchase goods or services for resale exempt from PST.

July 20, 2021

FIN 125, Collector's Return has been revised with the new tobacco tax rates that came into effect on July 1, 2021. For a fast, easy way to file your Collector’s Return, use our online service eTaxBC.

July 7, 2021

The PST website has been updated to:

July 6, 2021

The Small Business Guide to PST has been revised to:

• Add information to reflect that PST applies to all retail sales of soda beverages at a rate of 7%
• Add information on designation agreements for principals and agents
• Clarify that design and consulting services are exempt unless they include the sale or lease of taxable goods, or the sale of taxable software or taxable services

Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, has been revised to clarify that PST does not apply to any charges for warranties, service contracts or maintenance agreements for aircraft powered by turbine engine or solely by electricity and parts for those aircraft (other than remotely piloted electric aircraft).

Bulletin PST 312, Gifts, has been revised to clarify that the bulletin applies to non-turbine, non‑electric aircraft and remotely piloted electric aircraft. Aircraft powered by a turbine engine or solely by electricity (except those that are remotely piloted) are exempt from PST even when received as gifts.

June 29, 2021

Bulletin PST 120, Accommodation, has been revised to add the following to the list of areas collecting the MRDT, effective August 1, 2021:

• Village of McBride – rate is 2%
• That part of the Regional District of Okanagan-Similkameen consisting of the Town of Oliver and electoral area C – rate is 3%

June 24, 2021

FIN 365, Request for Additional IFTA Decals and Application for a Temporary IFTA Operating Permit is a new form for registered International Fuel Tax Agreement (IFTA) carriers who want to request additional IFTA decals and/or a Temporary IFTA Permit for a commercial vehicle that requires immediate authorization prior to receiving the additional IFTA decal set(s). You can also request the decals by logging onto your eTaxBC account.

June 16, 2021

The Fuel Tax Refund Program for Persons with Disabilities webpage has been revised to:

• Include a link to the How to apply for a fuel tax refund for persons with disabilities webpage
• Clarify that the vehicle you designate for the program can't be registered to an incorporated association, company or society

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

• The vehicle you designate for the program can't be registered to an incorporated association, company or society
• We don't accept pre-authorized or prepaid fuel receipts because they may not represent the actual amount of fuel purchased

May 28, 2021

Bulletin PST 204, Bicycles and Tricycles, has been revised to clarify how PST applies to qualifying e-bikes when sale and delivery is near or straddles April 21, 2021.

April 21, 2021

The Fuel Tax Refund Program for Persons with Disabilities has been enhanced to include a new online registration process to make it easier to register for the program. As announced, Budget 2021 expanded the program’s eligibility to include persons who receive:

• Disability assistance or a supplement from Indigenous Services Canada through the Social Assistance for Persons with Disability program
• A 100% disability pension through service as a member of Her Majesty’s forces, whether or not they served in a war

Updates have been made to the following:

• Fuel Tax Refund Program for Persons With Disabilities webpage
• Bulletin MFT 004, Fuel Tax Refund Program for Persons with Disabilities
• FIN 119, Registration - Fuel Tax Refund Program for Persons with Disabilities

April 20, 2021

The provincial government announced its 2021 Budget on April 20, 2021. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

April 16, 2021

New carbon tax forms are now available. These forms reflect the tax rate increase effective April 1, 2021:

• 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

To submit an amended return of carbon tax or security paid prior to April 1, 2021, find the appropriate form under Previous Versions on our website.

April 12, 2021

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

• Update the carbon tax rates
• Add a new carbon tax rate category for combustible waste, which includes tires in any form, and asphalt shingles as a new taxable combustible

April 8, 2021

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1, 2021:

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

To file an application for refund of carbon tax or security paid prior to April 1, 2021, find the appropriate form under Previous Versions on our website.

April 1, 2021

Applications for the B.C. PST rebate on select machinery and equipment are now open online and will close on March 31, 2022. Visit the B.C. PST rebate on select machinery and equipment webpage to learn more about:

• Which corporations can apply
• Qualifying machinery and equipment
• What you need to apply
• How the application periods work

Effective April 1, 2021, PST applies to all retail sales of soda beverages at a rate of 7%. The following bulletins have been revised to reflect this change.

• Bulletin PST 119, Restaurants and Liquor Sellers
• Bulletin PST 122, Caterers, Event Planners and Party Supply Stores
• Bulletin PST 200, PST Exemptions and Documentation Requirements
• Bulletin PST 206, Grocery and Drug Stores

Effective February 19, 2020, aircraft powered solely by electricity and parts for those aircraft (except remotely piloted electric aircraft) are exempt from PST. In addition, PST paid on or after February 20, 2020, on non‑electric aircraft obtained (other than by lease) for the purpose of converting the aircraft to operate solely on electricity, and PST paid on parts and related services obtained for this purpose, are eligible for a refund.  The following bulletins have been revised to reflect this change:

• Bulletin PST 134, Aircraft
• Bulletin PST 200, PST Exemptions and Documentation Requirements
• Bulletin PST 400, PST Refunds

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to:

• Add asphalt shingles as a taxable combustible effective April 1, 2021
• Add information about how carbon tax applies to natural gas and acid or waste gas that is flared or incinerated at a wellhead or processing facility

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

• District of Kitimat - rate is 2%, effective May 1, 2021
• City of New Westminster- rate is 3%, effective July 1, 2021

March 17, 2021

An updated International Fuel Tax Agreement (IFTA) quarterly return is now available. Part 2 of the return has been updated to:

• Reflect that distances travelled and litres purchased within B.C. must now be reported, even if you had no travel outside of B.C.
• Add a box to notify us if your travel information is being reported by another IFTA carrier

You can file your IFTA quarterly return using eTaxBC or the FIN 360 PDF available on our website.

An updated Guide to Completing the IFTA Quarterly Return is available to help IFTA carriers complete their quarterly returns.

March 1, 2021

Effective April 1, 2021, the carbon tax rates that apply to fuels in B.C. will change.

Notice 2021-001, 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, 2021 tax rate change. You can access the return:

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

The following links on the motor fuel tax and carbon tax website have changed:

• Motor fuel tax and carbon tax forms
• Motor fuel tax and carbon tax publications

Please update your bookmarks or favourites with the new links.

February 18, 2021

Effective April 1, 2021, PST will apply to all retail sales of soda beverages at a rate of 7%. If you sell soda beverages at retail in B.C., you must be registered to collect and remit PST. For more information, see Notice 2021-002, Notice to Sellers of Soda Beverages. Bulletin PST 001, Registering to Collect PST, has also been revised to reflect this change.

The Carbon Tax Rates by Fuel Type tax schedule is updated with carbon tax rates and implementation dates as announced in Budget 2020 and subsequent Covid-19 B.C. tax changes. Watch for the Carbon Tax Inventory Notice and Inventory Tax Return to be available on March 1, 2021.

February 10, 2021

Effective April 1, 2021, certain businesses located outside B.C. that are currently not required to be registered to collect and remit PST must be registered if they meet specific criteria. Bulletin PST 001, Registering to Collect PST, has been updated to reflect this change.

A new web page has been published for the Tobacco and Fuel Tax Exemption Simplification Project. The project will modernize and replace the current paper-based exemption process for tax-exempt sales of tobacco and fuel made on-reserve in B.C.

January 5, 2021

FIN 474, Application for Refund of Provincial Fuel Tax For Spouses of Persons With Disabilities, is now available online.

FIN 472, Application for Refund of Provincial Fuel Tax For Persons With Disabilities, has been updated.

Both forms have been updated to reflect:

• the years you may be eligible to claim a refund
• refund limits impacted by COVID-19
• other minor revisions

December 17, 2020

Bulletin PST 310, Goods Brought Into BC, has been revised to:

• Clarify that PST applies to vapour products at the rate of 20%
• Remove outdated examples

December 9, 2020

FIN 394, Application for Appointment as a Wholesale Dealer or Cigar Wholesale Dealer, has been revised to clarify the methods and instructions for how to apply.

December 1, 2020

Bulletin PST 003, Small Sellers, has been revised to clarify that you do not qualify as a small seller if you sell vapour products in the ordinary course of your business.

Bulletin PST 004, Direct Sellers and Independent Sales Contractors, has been revised to clarify that exclusive products cannot be vapour products.

Bulletin PST 204, Bicycles and Tricycles, has been revised to update the Converting Bicycles to Electric-Assist section to:

• Clarify how PST applies to electric conversions
• Correct an error in the example regarding the child seat

Bulletin PST 312, Gifts, has been revised to clarify that PST applies to vapour products at the rate of 20%.

September 17, 2020

As part of B.C.’s COVID-19 Economic Recovery Plan, government announced the B.C. PST Rebate on Select Machinery and Equipment, a temporary provincial sales tax (PST) program where corporations may apply to receive an amount equal to the PST they paid between September 17, 2020 and September 30, 2021 on qualifying machinery and equipment.

September 16, 2020

Notice 2020-005, 2021 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2021. To receive your 2021 IFTA licence and decals before January, we must receive your renewal application and payment by November 20, 2020.

September 2, 2020

Notice 2020-002, COVID-19 Sales Tax Changes, has been revised to:

• Clarify the deferred filing and payment due dates
• Add information about the extended time limit for claiming a refund 
• Add information about interest relief
• Update information on the delayed Budget 2020 PST changes and carbon tax increase

The B.C. Provincial budget tax changes web page has also been updated to provide more information about the PST changes and carbon tax increase announced in Budget 2020.

August 31, 2020

Information about selling, using or providing heated tobacco products in B.C. has been updated to include the following authorized product:

• HEETS for use in the IQOS system

August 26, 2020

FIN 125, Collector's Return, has been revised to include a new Report of Heated Tobacco Products. As of August 1, 2020, a new tax rate of 29.5 cents per heated tobacco product unit was introduced. The easiest way to file your tax return is to use our online service eTaxBC.

FIN 425, Certificate of Exemption Children's Clothing and Footwear has been updated and revised to clarify that a postal code is optional and not required in order to qualify for this exemption.

August 6, 2020

The tobacco tax web pages, Buying & Selling Illegal Tobacco and Stamps and Marks on Tobacco Sold in B.C. have been updated to eliminate references to BC and federal tobacco stamps that were effective before October 1, 2019. In addition, the web page Buying & Selling Illegal Tobacco has been corrected by stating that the B.C. tobacco tax portion for a carton of cigarettes is $59.00 not $55.00. 

August 5, 2020

FIN 254, Application for Tobacco Retail Authorization and FIN 262, Application for Registration as an Exempt Sale Retail Dealer and/or Exempt Fuel Retailer have been updated and revised by removing bulletin references that are no longer in existence.

July 22, 2020

Bulletin PST 206, Grocery and Drug Stores, has been revised to clarify that PST applies to vapour products at the rate of 20%, and to clarify how PST applies to:

• Certain items that contain cannabis products
• Other items (e.g. hand sanitizer, incontinence products)
• Seeds obtained solely for an agricultural purpose

Bulletin PST 207, Medical Supplies and Equipment, has been revised to clarify how PST applies to:

• Certain items that contain cannabis products
• Other items (e.g. hand sanitizer, hernia trusses, incontinence products)

July 15, 2020

Bulletin PST 120, Accommodation, has been revised to add the following to the list of areas collecting the MRDT, effective September 1, 2020:

• City of Terrace and electoral area E of the Regional District of Kitimat-Stikine
• District of Sicamous

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 PST 400, PST Refunds
• Bulletin PST 501, Real Property Contractors
• Bulletin PST 506, Real Property Situated Outside BC

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

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 and 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:

• Provincial Sales Tax Act
• Carbon Tax Act
• Motor Fuel Tax Act
• Tobacco Tax Act
• Consumption Tax Rebate & Transition Act

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

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 2019-004, 2020, 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:

• Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities
• Bulletin MFT-CT 005, Tax Rates on Fuels

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:

• Through your eTaxBC account
• On our website: FIN 154, South Coast British Columbia Transportation Tax Return – Inventory (PDF)

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:

• Bulletin PST 314, Exemptions for First Nations
• Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program

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:

• Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program
• Bulletin TTA 003, Tobacco Retailers
• Bulletin TTA 004, Wholesale Dealers – Security Payments, Exemptions and Refunds
• Bulletin TTA 006, BC’s Tobacco Marking Program

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 PST 203, Energy, Energy Conservation and the ICE Fund Tax
• Bulletin PST 101, Farmers
• Small Business Guide to PST

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:

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

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