Prior year updates to sales taxes

Provincial sales tax (includes municipal and regional district tax)

January 15, 2026

Bulletin PST 307, Goods Brought Into B.C. for Temporary Use (PDF, 410KB), has been updated to:

• Clarify that the provincial portion of HST is considered other sales tax for the purposes of calculating the maximum tax payable
• Note that equipment mounted to a vehicle, vessel, or railway rolling stock has a PST rate of 7% of the purchase price
• Add an example of goods no longer in B.C. for temporary use in the PST Due if Goods No Longer for Temporary Use section
• Clarify what constitutes “B.C. tax previously paid” in the Examples of Calculating the PST Due section
• Revise Example 1 to refer to Alberta instead of Ontario, add a maximum tax payable calculation, and correct the PST payable in the third 12-month period
• Add Example 3 where no PST is payable due to other sales tax paid

FIN 402, Temporary Use Remittance Return (PDF, 370KB), has been updated to:

• Add form fields and revise instructions for B.C. Tax Previously Paid, Other Sales Tax, Total 1/3 (or 1/36) Formula Tax Previously Payable on Item, and Maximum Tax Payable to align with the FIN 402 excel schedule and assist users with calculations
• Clarify that PST under the Provincial Sales Tax Act is not part of other sales tax

December 18, 2025

The List of zero-emission vehicles available in Canada page has been updated to clarify vehicle models and improve user experience.

December 17, 2025

The Software and Telecommunication services pages have been updated to clarify how to determine if a mobile electronic device is considered to be ordinarily situated in B.C.

Bulletin PST 309, PST and Non-Residents (PDF, 330KB), has been updated to:

• Add Major Events MRDT information to the Accommodation section
• Clarify how to determine if a mobile electronic device is considered to be ordinarily situated in B.C.

August 22, 2025

The Reporting and paying PST page has been updated to:

• Clarify how we determine reporting periods for voluntary registrants who plan to self-assess and pay PST regularly
• Clarify that we may adjust your reporting period if the combined PST collectable and self-assessed PST you regularly report in a year changes after you register

August 20, 2025

The following have been revised to update terminology relating to Indigenous Peoples:

• Bulletin PST 202, School Supplies (PDF, 320KB)
• Bulletin PST 400, PST Refunds (PDF, 470KB)
• Glossary for real property contractors (PST)
• PST exemptions
• Telecommunication services

August 18, 2025

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft (PDF, 260KB) and FIN 491, Certificate of Exemption – Contractor (PDF, 210KB) have been revised to update terminology relating to Indigenous Peoples.

August 7, 2025

Bulletin PST 106, Legal Services (PDF, 330KB), has been revised to:

• Update terminology relating to Indigenous Peoples
• Clarify what legal services are exempt from PST if purchased by an Aboriginal organization representing the interests of First Nations individuals and bands

Bulletin PST 314, Exemptions for First Nations, is now web content. You can find the new page at PST on sales to First Nations. Please update your bookmarks to the new location on our website. This page has also been revised to:

• Update terminology relating to Indigenous Peoples
• Incorporate information on the reinstatement or continuation of the treaty tax exemption for eligible treaty beneficiaries
• Clarify what legal services are exempt from PST if purchased by an Aboriginal organization representing the interests of First Nations individuals and bands
• Clarify documentation requirements for exempt sales to First Nations individuals and bands, including that:
  • Sellers may retain a copy of their customer's status card, Temporary Confirmation of Registration Document (TCRD), or written authorization to act for a band, as an alternative to recording information from the card or written authorization
  • If an individual presents a valid status card or TCRD when purchasing an ongoing service (e.g. telecommunication services such as cell phone services), sellers do not need to ask for an updated status card or TCRD after it expires
• Add information about goods purchased on out-of-province First Nations land

June 30, 2025

Effective August 1, 2025, the Town of Sidney will begin collecting the Municipal and Regional District Tax (MRDT) at the rate of 3%. The MRDT location map has been updated. For more information about MRDT, see our Accommodation page.

June 24, 2025

Bulletin PST 107, Telecommunication Services, is now web content. You can find the new page at Telecommunication services. Please update your bookmarks to the new location on our website. This page has also been updated to revise information on how to determine if a mobile electronic device is considered to be ordinarily situated in B.C.

Bulletin PST 105, Software, is now web content. You can find the new page at Software. Please update your bookmarks to the new location on our website. This page has also been updated to:

• Revise information on how to determine if a mobile electronic device is considered to be ordinarily situated in B.C.
• Clarify that services to software are exempt if no software is provided as part of the contract
• Add the incidental software rules
• Add information about online marketplace facilitators and online marketplace services
• Add a definition of prepaid purchase cards and clarify which prepaid purchase cards are taxable at the time of purchase

May 29, 2025

Bulletin PST 206, Grocery and Drug Stores (PDF, 460KB), has been updated to clarify that dealcoholized beer, cider and wine are exempt from PST.

April 30, 2025

FIN 319, Gift of a Vehicle (PDF, 250KB), has been updated to reflect that a used zero-emission vehicle (ZEV) must be received as a taxable gift before May 1, 2025, to be eligible for an exemption.

April 11, 2025

Bulletin PST 301, Related Services (PDF, 400KB), has been updated to clarify that a related service provided during a lease is not exempt if the lessor, or a third party through a contract with the lessor, provides the service to the leased good or to a good that is used with, resulting from, or related to the leased good.

Bulletin PST 303, Warranties, Service Contract and Maintenance Agreements (PDF, 390KB), has been updated to:

• Clarify that PST applies to related services provided to a leased good or to goods used with, resulting from or related to the leased good
• Add qualifying electric bicycles and qualifying electric tricycles to the list under “Warranties and Agreements for Exempt Goods”
• Clarify that no documentation is required when manufacturers purchase services to goods covered by a manufacturer warranty or manufacturer recall

PST 315, Rentals and Leases of Goods (PDF, 490KB), has been updated to:

• Add information about online marketplace facilitators and lessors
• 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 that certain related services provided to goods during a lease are not exempt if the services are provided by the lessor, or by a third party through a contract with the lessor, to the leased good or to goods used with, resulting from or related to the leased good

April 1, 2025

PST Bulletins 500, 501, 502, 503, 504 and 506, comprising the Real Property Contractors series, have been incorporated into web content. You can now find this information on our PST for Real Property Contractors website. 

Please update your bookmarks to the new location on our website.

March 31, 2025

PST exemptions and documentation requirements has been updated to:

• Correct that the Certificate of Exemption – Purchase of Vehicle or Aircraft for Use Outside B.C. (FIN 440) (PDF, 190KB) is for use by purchasers, not lessees
• Remove data backup services from the list of exempt items under Telecommunication services
• Clarify the requirements when additional documentation is required under Affixed machinery and improvements to real property

March 24, 2025

Bulletin PST 002, When to Charge and Collect PST, has been incorporated into web content. You can now find this information on our Charging and collecting PST web page.

Please update your bookmarks to the new location on our website.

March 21, 2025

Bulletin PST 005, Buying and Selling a Business, is now web content. Find the new web page at Buying and selling a business. Please update your bookmarks to the new location on our website. This page has also been updated to include a link to the online Clearance application.

March 19, 2025

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies (PDF, 430KB), has been updated to clarify how we classify trucks and vans, including zero-emission trucks and vans, as passenger or non-passenger vehicles for the purpose of calculating PST.

March 17, 2025

Bulletin PST 142, Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 360KB), has been revised to add information about the penalty for failing to file an online marketplace facilitator annual information return.

March 5, 2025

The following have been updated to clarify the types of motor vehicles that qualify as zero-emission vehicles:

• Bulletin PST 308, PST on Vehicles (PDF, 400KB)
• Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies (PDF, 430KB)
• Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas (PDF, 300KB)
• List of zero-emission vehicles available in Canada

March 4, 2025

The provincial government announced its 2025 Budget on March 4, 2025. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

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Motor fuel tax and carbon tax

August 8, 2025

The following forms have been updated to reflect the elimination of carbon tax effective April 1, 2025:

• FIN 108, Application for Refund of Carbon Tax - Purchaser of Fuel (PDF, 240KB)
• FIN 110A, Application for Refund of Carbon Tax Greenhouse Growers - Purchaser (PDF, 210KB)
• FIN 110B, Application for Refund of Carbon Tax Greenhouse Growers - Seller (Propane) (PDF, 210KB)
• FIN 143, Application for Refund of Carbon Tax - Deputy Collector or Retail Dealer (PDF 290KB)
• FIN 171, Application for Refund of Carbon Tax - Non-Registered Air or Marine (PDF 260KB)
• FIN 262, Application for Registration as an Exempt Sale Retailer (ESRD) and/or as an Exempt Fuel Retailer (EFR) (PDF, 320KB)
• FIN 458, Certificate of Exemption - Farmer (PDF, 220KB)

FIN 412, Tax Return - Exempt Fuel Retailer (PDF, 290KB), and FIN 412, Instructions for Completing the Tax Return - Exempt Fuel Retailer (PDF, 220KB), have also been updated to reflect the elimination of carbon tax, effective April 1, 2025. Contact us if you require a form for a return period prior to April 1, 2025 that includes carbon tax. 

June 16, 2025

Bulletin MFT-CT 001, Fuel Sellers (PDF, 230KB), and Bulletin MFT-CT 004, Registered Consumers (PDF, 150KB), have been updated to reflect current procedures on credit transfers. 

May 23, 2025

Carbon tax was eliminated on April 1, 2025. Check out the new Carbon tax elimination page for information, including:

• Transitional information about refunds
• Special rules for natural gas sellers
• What to do if you collect the tax in error 

April 17, 2025

The Refunds for motor fuel tax and carbon tax page has been updated to add information about carbon tax collected after March 31, 2025

April 2, 2025

Carbon tax eliminated as of April 1, 2025

B.C. has passed legislation to eliminate the B.C. carbon tax effective April 1, 2025.

March 28, 2025

Fuel sellers will be required to submit carbon tax inventory returns along with documentation that supports the inventory amounts reported. Fuel sellers will use their inventory returns to claim refunds on security-paid fuel they own, or are deemed to own, as of the end of the day March 31, 2025.

For more information, see our updated Additional security payment or security refunds when tax rates change page.

March 25, 2025

B.C. is tabling legislation on March 31, 2025, to eliminate the B.C. carbon tax effective April 1, 2025.

See the news release for the announcement.

March 14, 2025

B.C. is readying legislation to eliminate the scheduled increase to the carbon tax that would have otherwise occurred on April 1, 2025. In addition, government is preparing legislation for this session to repeal the tax in B.C. 

See the related news release for more information.

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Tobacco tax

No updates in 2025.

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. 

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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.

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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.

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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

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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 B.C., 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 B.C. 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 B.C. 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 B.C. 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 B.C.

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, B.C.’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

November 1, 2018

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

October 25, 2018

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

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

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

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

October 23, 2018

Effective October 2, 2018:

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

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

October 16, 2018

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

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

October 9, 2018

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

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

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

October 5, 2018

Effective October 17, 2018:

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

The following bulletin and form have been updated and revised:

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

October 1, 2018

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

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

July 16, 2018

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

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

July 9, 2018

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

June 21, 2018

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

June 14, 2018

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

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

May 1, 2018

Bulletin PST 105, Software was clarified that:

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

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

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

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

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

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

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

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

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

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

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

Generic Motor Fuel Tax Return

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

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

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

April 24, 2018

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

April 19, 2018

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

Bulletin PST 120, Accommodation, has been revised:

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

April 13, 2018

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

April 9, 2018

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

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

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

April 5, 2018

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

April 3, 2018

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

April 1, 2018

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

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

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

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

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

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

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

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

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

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

March 20, 2018

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

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

March 2, 2018

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

March 1, 2018

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

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

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

February 22, 2018

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

February 20, 2018

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

January 25, 2018

FIN 125, Collector's Return, has been revised with the new tobacco tax rates that came into effect on January1, 2018.

January 10, 2018

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

December 21, 2017

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

December 19, 2017

Bulletin PST 120, Accommodation, has been revised to:

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

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

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

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

December 14, 2017

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

November 30, 2017

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

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

November 28, 2017

Effective January 1, 2018:

Taxable purchases of electricity (e.g. electricity for business use) are subject to a lower PST rate of3.5%. Electricity will be fully exempt from PST effective April 1, 2019. Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, Bulletin PST 120, Accommodation, and the Small Business Guide to PST have been revised to reflect this change.

Natural gas for use in a locomotive is exempt from motor fuel tax. Bulletins MFT-CT 005, Tax Rates on Fuels, and MFT-CT 003, Coloured Fuels, have been revised to reflect this change.

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

November 16, 2017

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

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

A customer may apply for a refund of PST when they return a motor vehicle to the manufacturer as a result of an independent, impartial, third-party dispute resolution process (i.e. the return does not have to be more than one year after the date of purchase)

The value of rebates provided under the Clean Energy Vehicle Program on or after December 1,2017 are included in the purchase price or lease price of the vehicle (i.e. the rebates do not reduce the purchase price for the purposes of the PST)

November 2, 2017

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

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

October 31, 2017

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

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

October 17, 2017

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

October 5, 2017

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

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

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

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

October 3, 2017

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

September 19, 2017

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

September 11, 2017

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

September 7, 2017

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

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

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

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

August 3, 2017

The following bulletins were recently updated:

• Bulletin PST 135, Multijurisdictional Vehicles, was revised to clarify that if you purchase a vehicle in B..C or lease a vehicle in or outside B.C. and intend to immediately license the vehicle as an MJV, you are not required to pay the PST to the seller or lessor. Instead, MJV tax will apply at the time of licensing.
• Bulletin PST 315, Rentals and Leases of Goods, was revised to clarify that:
  • The lease price does not include optional delivery charges, except when taxable goods are leased outside of B.C. and shipped to the lessee in B.C.
  • PST applies to leases of affixed machinery
• Bulletin PST 108, Boats, PST 134, Aircraft, PST 308, PST on Vehicles, were revised to clarify the:
  • Definition of a related individual in the Gifts to Related Individuals section
  • Transfers Due to Dissolution of Marriage or Relationship section
• Bulletin PST 319, Partnerships, was revised to clarify the examples in the Partnerships Involving First Nations section.
• Bulletin PST 320, Liquor Sold at Auctions, was revised to update terminology by replacing:
  • Special occasion liquor licence with special event permit
  • Liquor auction permit with charitable auction permit
• Bulletin PST 001, Registering to Collect PST, PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, were revised to update terminology by replacing special occasion liquor licences with special event permits.
• Bulletin PST 119, Restaurants and Liquor Sellers, was revised to:
  • Update terminology by replacing special occasion liquor licences with special event permits
  • Clarify the Goods Brought into B.C. section
  • Correct an error in the Change in Use section for goods removed from lease inventory
• Bulletin MFT-CT 001, Fuel Sellers, MFT-CT 004, Registered Consumers, MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, and CT 005, Commercial Air or Marine Services, were revised to add information to explain how you can request a credit on your motor fuel or carbon tax account be transferred to another reporting period or another motor fuel or carbon tax account where there is an amount owing.

March 30, 2017

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

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

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

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

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

March 23, 2017

Bulletin PST 120, Accommodation, has been revised to:

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

March 16, 2017

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

March 7, 2017

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

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

February 21, 2017

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

February 6, 2017

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

February 2, 2017

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

January 31, 2017

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

December 20, 2016

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

December 15, 2016

Bulletin PST 120, Accommodation, has been revised to:

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

December 6, 2016

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

November 29, 2016

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

November 24, 2016

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

November 17, 2016

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

October 27, 2016

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

October 25, 2016

Bulletin PST 120, Accommodation, has been revised to:

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

October 18, 2016

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

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

October 13, 2016

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

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

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

In addition, the bulletin has been revised to:

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

October 4, 2016

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

September 29, 2016

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

August 30, 2016

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

• Clarify that special occasion liquor licences are purchased online
• Add information on applying for refunds

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

August 11, 2016

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

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

August 4, 2016

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

• Standard reference conditions for gaseous and liquid fuel
• Dry natural gas and wet natural gas
• Natural gas used in stationary engines

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

July 21, 2016

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

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

July 14, 2016

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

July 7, 2016

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

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

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

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

• Update the options available for submitting your application,
• Add the Vehicle Ownership Declaration to Step 7 of the form, and
• Clarify information

June 23, 2016

Possible postal service disruption

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

Find out more.

June 21, 2016

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

June 9, 2016

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

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

June 7, 2016

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

Bulletin PST 120, Accommodation, has been revised to:

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

June 2, 2016

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

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

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

CTB 005, Penalties and Interest, has been revised to add further reasons tax assessments may receive a25% penalty for wilful evasion or fraud based on Bill 14, Finance Statutes Amendment Act, 2016.

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

May 31, 2016

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

May 24, 2016

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

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

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

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

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

May 17, 2016

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

May 10, 2016

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

April 26, 2016

The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill14, Finance Statutes Amendment Act, 2016.

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

April 7, 2016

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

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

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

April 5, 2016

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

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

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

March 15, 2016

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

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

The following bulletins have been revised to reflect the clarification announced on February 26, 2016, in Bill14, Finance Statutes Amendment Act, 2016.

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

The following bulletins have updated with minor revisions:

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

February 26, 2016

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

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

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

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

February 16, 2016

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

January 26, 2016

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

January 19, 2016

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

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

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

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

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

January 14, 2016

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

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

January 5, 2016

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

December 24, 2015

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

December 22, 2015

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

December 17, 2015

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

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

December 15, 2015

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

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

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

December 10, 2015

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

November 12, 2015

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

November 3, 2015

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

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

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

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

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

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

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

October 30, 2015

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

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

October 22, 2015

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

October 6, 2015

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

October 1, 2015

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

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

September 22, 2015

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

September 17, 2015

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

September 10, 2015

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

September 1, 2015

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

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

August 27, 2015

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

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

August 25, 2015

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

August 20, 2015

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

July 31, 2015

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

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

July 30, 2015

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

July 28, 2015

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

July 23, 2015

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

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

July 21, 2015

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

July 14, 2015

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

June 30, 2015

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

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

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

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

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

June 23, 2015

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

June 18, 2015

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

June 16, 2015

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

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

June 11, 2015

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

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

May 29, 2015

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

May 28, 2015

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

May 26, 2015

Notice 2015-001, Notice to Retail Dealers, has been rewritten to clarify the certification requirements effective July 1, 2015 for sellers of coloured fuel, marine diesel and locomotive fuel. The new certification FIN430, Coloured Fuel Certification is now available.

May 7, 2015

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

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

April 23, 2015

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

• Bulletin PST 119, Restaurants and Liquor Sellers, Bulletin PST 122, Caterers, Event Planners and Party Supply Stores Bulletin PST 309, PST and Non-Residents
• Bulletin PST 400, PST Refunds has been revised to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.

In addition, there is an added refund for customers that paid additional MRDT because of a rate change during their stay as well as an added refund for goods purchased in B.C. that are processed into or attached to other goods to fulfill a contract in certain circumstances.

April 16, 2015

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

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

April 7, 2015

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

March 31, 2015

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

March 24, 2015

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

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

March 17, 2015

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

February 26, 2015

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

February 17, 2015

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

February 3, 2015

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

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

January 8, 2015

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

December 30, 2014

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

December 18, 2014

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

December 16, 2014

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

December 9, 2014

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

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

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

December 4, 2014

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

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

November 28, 2014

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

November 18, 2014

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

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

November 10, 2014

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

November 7, 2014

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

November 6, 2014

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

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

October 21, 2014

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

October 7, 2014

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

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

September 30, 2014

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

September 11, 2014

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

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

September 2, 2014

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

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

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

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

August 26, 2014

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

August 19, 2014

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

August 12, 2014

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

August 7, 2014

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

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

July 24, 2014

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

July 15, 2014

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

July 8, 2014

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

July 3, 2014

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

June 27, 2014

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

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

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

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

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

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

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

June 26, 2014

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

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

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

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

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

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

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

June 24, 2014

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

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

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

May 29, 2014

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

May 27, 2014

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

• Make it consistent with the new web pages
• Add information on registering online using eTaxBC
• Clarify the one-time exception for providing original fuel receipts

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

May 20, 2014

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

May 15, 2014

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

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

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

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

May 8, 2014

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

May 1, 2014

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

April 29, 2014

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

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

April 17, 2014

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

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

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

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

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

April 15, 2014

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

April 10, 2014

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

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

April 8, 2014

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

April 1, 2014

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

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

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

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

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

March 28, 2014

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

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

March 27, 2014

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

• Bulletin PST 500, PST Overview for Real Property Contractors
• Bulletin PST 501, Real Property Contractors
• Bulletin PST 502, Examples – Goods That Generally Become Part of Real Property and Goods That Do Not
• Bulletin PST 599, Real Property Transitional Rules
• Bulletin PST 501, Real Property Contractors replaces the previous Bulletin PST 104, Real Property Contractors

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

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

March 25, 2014

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

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

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

March 20, 2014

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

March 18, 2014

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

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

March 13, 2014

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

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

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

March 6, 2014

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

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

March 4, 2014

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

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

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

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

February 27, 2014

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

February 25, 2014

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

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

Bulletin CTB 001, Bad Debts, is a new bulletin that provides information on how to calculate and claim adjustments or refunds of tax or security paid or remitted on transactions written off as bad debts for carbon tax, motor fuel tax, provincial sales tax (PST) and tobacco tax. This bulletin replaces Bulletin GEN001 Refunds of Tax Paid or Remitted on Sales Written Off as Bad Debts.

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

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

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

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

February 18, 2014

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

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

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

January 9, 2014

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

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

January 7, 2014

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

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

January 2, 2014

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

December 19, 2013

Bulletin CT 002, Carbon Tax Refunds for Purchasers, has been revised to include information on carbon tax exemptions and refunds available for farmers who purchase coloured gasoline and coloured diesel on or after January 1, 2014 for an authorized use.

Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers, is a revised bulletin that provides information for retail dealers on how they can apply for a carbon tax refund on the difference between the security paid on coloured gasoline or coloured diesel and the tax collected when the fuel is sold to a qualifying farmer on or after January 1, 2014.

Bulletin PST 111, Mining Industry, has been revised to clarify that de-watering pumps do not qualify for the PM&E exemption and are taxable. Additional information on improvements to real property and affixed machinery is also provided.

Notice 2013-021, Motor Fuel and Carbon Tax – New Online Services, provides information on the new online system called eTaxBC available for all motor fuel and carbon tax accounts effective January 6, 2014. This notice explains how you can access eTaxBC as well as other important changes that were made as part of our system upgrade.

Bulletin PST 319, Partnerships, is a new bulletin that provides information on how the provincial sales tax (PST) applies to partnership assets.

December 17, 2013

Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development, is a new bulletin that provides information to help businesses involved in the exploration for, discovery of, and development of petroleum and natural gas understand how the PST applies to their businesses.

December 10, 2013

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to provide information about the intention to introduce legislation at the earliest opportunity to amend the Provincial Sales Tax Act retroactive to April 1, 2013, to impose the exit tax only when an MJV is licensed for use solely within B.C.

December 05, 2013

Bulletin PST 127, Veterinarians and Pet Stores, is a new bulletin that provides specific tax information to help veterinarians, pet shop owners, kennel operators and breeders understand how the provincial sales tax (PST) applies to their businesses.

November 28, 2013

Bulletin MFT-CT 003, Coloured Fuels is an updated bulletin that provides specific information to help purchasers and sellers of coloured fuel, heating oil and coloured non-motor fuel oil. Information from Bulletin MFT-007, Fuel Used by the Oil and Gas Industry and Bulletin MFT-010, Fuel Used by the Logging and Mining Industry is now included in Bulletin MFT-CT 003 as these bulletins will no longer be available. A definition of 'minerals' has been added as well as information on the authorization to colour fuel and authorization to sell coloured fuel as it applies to heating oil and non-motor fuel oil. Lastly, information has been added on the exemption of carbon tax on motor fuel purchased on or after January 1, 2014 by farmers for an authorized use.

Notice 2013-020, Notice to Coloured Fuel Sellers and Farmers – Carbon Tax Exemption, provides information on a new exemption for farmers under the Carbon Tax Act. Effective January 1, 2014, farmers may purchase coloured gasoline and coloured diesel for authorized uses exempt from carbon tax.

The following bulletins have been updated to reflect recent changes to the regulations about liquor sold at auctions.

• Bulletin PST 001, Registering to Collect PST
• Bulletin PST 003, Small Sellers
• Bulletin PST 119, Restaurants and Liquor Sellers
• Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies

View amendments to the Provincial Sales Tax Transitional Regulation, on our Publications page.

November 26, 2013

Bulletin PST 109, Printers and Publishers, has been revised to clarify information about the timing to self-assess PST on taxable business assets and on change in use.

Bulletin PST 113, Oil and Gas Industry – Producers and Processors, is a new bulletin that provides information to help producers and processors in the oil and gas industry understand how the PST applies to their businesses.

November 19, 2013

The FIN 355/FAF, Application for Refund of Provincial Sales Tax (PST) – Qualifying Farmers, Aquaculturists, Fishers is a new form that allows qualifying farmers, aquaculturists or fishers to claim a refund of provincial sales tax (PST) paid on exempt items. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

November 14, 2013

Bulletin PST 130, Fabric and Craft Stores, is a new bulletin that provides information to help fabric and craft stores understand how the PST applies to their businesses.

Bulletin PST 118, Vehicle Services and Parts, is a new bulletin that provides information on how the provincial sales tax (PST) applies to services and parts for vehicles.

November 5, 2013

Bulletin PST 106, Legal Services, has been updated to reflect recent changes to the regulations and to provide more information about how PST applies to disbursements, fees and charges. View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been updated to reflect recent changes to the regulations and to add the following tables: Gifts, Prizes, Draws and Awards; Accommodation; Legal Services and Telecommunication Services. View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

October 29, 2013

The following bulletins have been updated to reflect recent changes to the regulations.

• Bulletin PST 101, Farmers
• Bulletin PST 102, Commercial Fishers
• Bulletin PST 107, Telecommunication Services
• Bulletin PST 110, Production Machinery and Equipment Exemption
• Bulletin PST 111, Mining Industry
• Bulletin PST 112, Logging Industry
• Bulletin PST 126, Photographers, Videographers and Photofinishers
• Bulletin PST 128, Nurseries and Garden Stores
• Bulletin PST 203, Energy and Energy Conservation
• Bulletin PST 206, Grocery and Drug Stores
• Bulletin PST 207, Medical Supplies and Equipment
• Bulletin PST 314, Exemptions for First Nations

View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

October 15, 2013

Notice 2013-019, 2014 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2014.

October 8, 2013

Bulletin PST 211, Exemptions for Hydroelectric Power Generation, is a new bulletin that provides information on the provincial sales tax (PST) exemptions that apply to machinery, equipment and apparatus used for hydroelectric power generation.

Bulletin PST 306, Goods Brought into B.C. by New Residents, is a new bulletin that provides information to help new residents understand how the PST applies to goods they bring into B.C.

Bulletin PST 130, Fabric and Craft Stores. Note, this bulletin has been removed but will be available soon.

October 3, 2013

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has been revised with enhanced instructions to improve usability.

Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas, is a new bulletin that provides information on how the provincial sales tax (PST) applies to vehicles used by dealers and manufacturers.

The PST and MRDT Guide for Accommodation Providers has been revised to include updated information in the list of MRDT participating municipalities, regional districts and eligible entities.

October 1, 2013

Bulletin PST 109, Printers and Publishers, is a new bulletin that provides information to help printers and publishers understand how the provincial sales tax (PST) applies to their businesses.

Bulletin TTA 005, Tobacco Tax Rates, has been updated to provide the current tobacco tax rates effective October 1, 2013. Tobacco products include cigarettes, loose (fine cut) tobacco, tobacco sticks, cigars, pipe tobacco, chewing tobacco, snuff, raw leaf tobacco and other products that contain tobacco in any form.

September 19, 2013

Bulletin PST 119, Restaurants and Liquor Sellers, has been renamed and updated with additional information for liquor sellers.

Bulletin PST 301, Related Services, has been updated to provide more detailed information on how the PST applies to related services.

September 17, 2013

The FIN 355/PME, Application for Refund of Provincial Sales Tax (PST) - Production Machinery and Equipment is a new form that allows a person to claim a refund of provincial sales tax (PST) paid on the purchase or lease of eligible production machinery or equipment. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

September 12, 2013

Bulletin PST 107, Telecommunication Services, has been rewritten to include detailed information on how the PST applies to telecommunication services in B.C.

September 10, 2013

The FIN 125, Collector's Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated for the October 1, 2013 tax rate change. The FIN 225, Retail Dealer's Inventory Return has also been updated and will be sent to you by mail. Alternatively, you may contact the ministry for your return at 250 387-9115.

August 29, 2013

Notice 2013-011, Notice to Off-Road Vehicle (ORV) Owners, provides information about how the PST applies to ORVs, including snowmobiles, ATVs and dirt bikes.

Bulletin PST 112, Logging Industry, is a new bulletin that provides information to help businesses in the logging industry understand how the PST applies to their businesses.

August 20, 2013

Bulletin PST 108, Boats, is a new bulletin that provides information on how the provincial sales tax (PST) applies to boats.

August 15, 2013

Notice 2013-017, Notice to Tobacco Wholesale Dealers, provides important information for wholesale dealers about the requirement to complete and submit an inventory return for tobacco held in inventory as of midnight on September 30, 2013.

Notice 2013-018, Notice to Tobacco Retail Dealers, provides important information for retail dealers about the requirement to complete and submit an inventory return for tobacco held in inventory as of midnight on September 30, 2013.

Bulletin PST 200, PST Exemptions and Documentation Requirements, is a new bulletin that provides an overview of the PST exemptions contained in the Provincial Sales Tax Act and the Provincial Sales Tax Exemption and Refund Regulation. The bulletin also provides details on the information and documentation that must be obtained by collectors at or before the time of sale or lease in order to provide the exemption at the time of the sale or lease. Collectors are sellers and lessors registered, or required to be registered, to collect and remit PST.

Bulletin PST 400, PST Refunds, is a new bulletin that provides general information on provincial sales tax (PST) refunds.

August 13, 2013

Bulletin PST 135, Multijurisdictional Vehicles, has been updated to provide more detailed information on how the multijurisdictional vehicle tax (MJV tax) applies to MJVs and replacement parts.

August 8, 2013

Bulletin PST 206, Grocery and Drug Stores, has been revised to include updated information about how the PST applies to containers, packaging and promotional materials.

August 6, 2013

Bulletin PST 126, Photographers, Videographers and Photofinishers, is a new bulletin that provides information to help photographers, videographers and photofinishers understand how the PST applies to their businesses.

August 1, 2013

Bulletin PST 111, Mining Industry, is a new bulletin that provides information on how the PST applies to businesses in the mining industry.

July 30, 2013

Bulletin PST 119, Restaurants, is a new bulletin that provides information on how the provincial sales tax (PST) applies to businesses in the restaurant and food services industry.

July 25, 2013

B.C.'s International Fuel Tax Agreement (IFTA) Operating Manual has been completely rewritten using plain language and a new format so that the information is easier to read.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been updated for changes related to the application of motor fuel tax to propane and to address the issue of self-assessing motor fuel tax as regards the use of natural gas in stationary internal combustion engines.

July 23, 2013

Bulletin PST 128, Nurseries and Garden Stores, is a new bulletin that provides information to help nurseries and garden stores understand how PST applies to their businesses.

Bulletin PST 314, Exemptions for First Nations, is a new bulletin that provides information on the PST exemptions that apply to sales and leases to First Nation individuals and bands.

July 18, 2013

Watch our eTaxBC for Third Party Tax Preparers video. If you are a bookkeeper or accountant, find out how to file PST returns and make payments for multiple clients using one logon and one password. You can also find out how your client can approve access for you so you can file and/or pay on their behalf.

The FIN 355/MJV, Application for Refund of Provincial Sales Tax (PST) -Multijurisdictional Vehicles is a new form that allows a person to claim a refund of provincial sales tax (PST) or multijurisdictional vehicle (MJV) tax paid in relation to an MJV. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

July 16, 2013

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to include updated information about changes the federal government is making to diplomatic or consular identity cards.

July 12, 2013

Tax Exemptions - You can now verify a purchaser's PST number to help ensure that claims for certain PST exemptions are made by businesses that are registered for PST.

July 11, 2013

Bulletin PST 305, Containers and Packaging Materials, is a new bulletin that provides information on how the provincial sales tax (PST) applies to containers, packaging materials, reusable containers and labels.

June 28, 2013

The provincial government announced its 2013 Budget - June Update on June 27, 2013. Read the tax change details on our B.C. Provincial Budget Tax Changes page.

June 27, 2013

Bulletin GEN 003, Appeals of Tax Assessments, Disallowed Refunds or Other Determinations, has been renumbered and renamed. This bulletin is now GEN 002, Appeals, and has also been updated with information on appeals under the Provincial Sales Tax Act.

June 25, 2013

Effective April 1, 2013, if you purchase natural gas, you pay 7% PST and 0.4% ICE Fund tax. The FIN 451/04-2013, Natural Gas Consumed by Internal Combustion Engines is a new form to self-assess tax as of April 1, 2013 if you use or purchase natural gas and later use it in stationary internal combustion engines.

For reporting periods up to March 31, 2013, the FIN 451, Natural Gas Consumed by Internal Combustion Engines is still available on our website.

June 20, 2013

Bulletin CTB 002, Sales and Leases to Governments, is a completely rewritten bulletin that replaces Bulletin CTB 002, Sales to Federal, Provincial, Municipal and Indian Band Government Bodies. This bulletin provides information on how B.C.'s sales taxes apply to sales and leases to the Government of Canada, Government of B.C., municipal governments and First Nation governments. This bulletin also generally explains how the federal goods and services tax (GST) applies to the Government of B.C.

Bulletin PST 004, Direct Sellers and Independent Sales Contractors, is a new bulletin that provides information on the unique provincial sales tax (PST) registration and collection method that applies to direct sellers and independent sale contactors (ISC's).

Bulletin MFT-CT 005, Tax Rates on Fuels, has been updated for changes that resulted from the reimplementation of the provincial sales tax (PST).

June 18, 2013

The PST and MRDT Guide for Accommodation Providers has been revised to include updated information on the exemption for accommodation provided for a continuous period of more than one month as well as additional information on how PST applies to telecommunication services provided to your customers.

June 6, 2013

The FIN 402, Temporary Use Remittance Return and worksheet are available and used to remit PST on equipment, tools or vehicles brought into B.C. for temporary use.

June 4, 2013

Bulletin PST 308, PST on Vehicles, is a new bulletin that provides information on how the provincial sales tax (PST) applies to vehicles purchased in B.C., vehicles acquired outside B.C. that are brought into B.C., and vehicles acquired as a gift.

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to include links to newly developed forms, online guides and related bulletins. This bulletin also includes updated information on reporting and remitting PST and MRDT electronically.

May 31, 2013

The following guides are now available to help you complete your returns:

• Guide to Completing the PST Return
• Guide to Completing the Municipal and Regional District Tax (MRDT) Return

May 30, 2013

Bulletin MFT-CT 001, Fuel Sellers, has been updated for changes that resulted from the re-implementation of the provincial sales tax (PST), e.g. propane is now taxed under the Motor Fuel Tax Act.

May 29, 2013

Notice 2013-010, Notice to Boat and Aircraft Provincial Sales Tax (PST) Collectors, is a new notice that provides information on the reporting requirements for boat and aircraft PST collectors.

May 24, 2013

Bulletin PST 104, Real Property Contractors, is a new bulletin that provides information on how the provincial sales tax (PST) applies to goods they obtain to fulfill contracts for the supply and installation of affixed machinery and improvements to real property.

May 23, 2013

Bulletin MFT-CT 002, Sales to Status Indians and Indian Bands, and Exempt Fuel Retailer Program, has been updated to clarify eligible purchasers and for changes that resulted from the re-implementation of the provincial sales tax (PST), e.g. propane is now taxed under the Motor Fuel Tax Act.

May 16, 2013

Bulletin PST 110, Production Machinery and Equipment Exemption, is a new bulletin that provides information to help manufacturers, software developers, service providers (businesses that provide manufacturing services to manufacturers) and local governments involved in certain power generation activities understand how the production machinery and equipment exemption applies to their activities.

Bulletin PST 207, Medical Supplies and Equipment, is a new bulletin that provides information on how the provincial sales tax (PST) applies to medical supplies and equipment, and to purchases by medical suppliers and service providers.

May 10, 2013

The FIN 493, Certificate of Exemption – Subcontractor is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

May 2, 2013

Third-Party Tax Preparers Online Services – Accountants, bookkeepers and other third-party tax preparers can now view, file and pay PST and municipal and regional district tax returns online on behalf of their clients. See Report & Pay Tax Using eTaxBC to learn more.

April 30, 2013

Bulletin PST 205, Books, Magazines, Newspapers and Other Publications, is a new bulletin that provides information on how the PST applies to books, magazines, newspapers and other publications.

April 16, 2013

Bulletin PST 206, Grocery and Drug Stores, is a new bulletin that provides information to help grocery and drug stores understand how the PST applies to their businesses.

April 12, 2013

The FIN 441, Certificate of Exemption – Multijurisdictional Vehicles is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

April 11, 2013

Notice 2013-008, PST Education Program, is a new notice that provides information about the new PST Education Program (PSTEP) that replaces the one-on-one consultations with a PST Specialist. Businesses can sign up for a review of their PST accounting and reporting systems to ensure they are properly set up to comply with the new PST laws. Learn more about PSTEP and request an appointment.

Bulletin PST 003, Small Sellers, is a new bulletin that provides information on the criteria to qualify as a small seller for the purposes of the PST. This bulletin also provides information on the responsibilities of small sellers.

April 9, 2013

Bulletin PST 302, Delivery Charges, is a new bulletin that provides information on how the PST applies to delivery charges and other transportation charges, and to goods that are damaged, destroyed or lost in transit.

April 4, 2013

Small Business Guide to PST, is a new guide that explains the basics of B.C.'s provincial sales tax (PST), administered under the Provincial Sales Tax Act.

The FIN 405, Casual Remittance Return is available and is used by individuals and businesses that are not registered as provincial sales tax (PST) collectors to remit PST. If you are a PST collector, you may remit any PST you owe on your Provincial Sales Tax (PST) Return (FIN 400).

All legislation and regulations related to the return to PST are now available on our website. Our site has been updated for the return of PST. Check out gov.bc.ca/pst for the latest information.

April 2, 2013

Bulletin TTA 005, Tobacco Tax Rates, has been updated with the new tobacco tax rates effective April 1, 2013.

The following bulletins have been updated to include links to related forms:

• Bulletin PST 100, Safety Equipment and Protective Clothing
• Bulletin PST 204, Bicycles and Tricycles
• Bulletin PST 300, Special Occasion Liquor Licences

March 28, 2013

Bulletin MFT 014, Propane Exemptions is a new bulletin that provides information for sellers and purchasers on the exemption from motor fuel tax available for propane effective April 1, 2013.

Bulletin PST 203, Energy and Energy Conservation, is a new bulletin that provides information on how the provincial sales tax (PST) applies to energy, information on exemptions for certain uses of energy, and how the tax applies to materials and equipment used to conserve energy, effective April 1, 2013. This bulletin also provides information on the 0.4% tax on energy products to raise revenue for the Innovative Clean Energy (ICE) Fund (ICE Fund tax).

Bulletin PST 106, Legal Services has been updated to provide more information on how the PST applies to purchases of legal services effective April 1, 2013.

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been updated to include information on how to claim an exemption from PST effective April 1, 2013. The bulletin also provides information for businesses on how to document exempt sales to members of the diplomatic and consular corps.

Bulletin PST 102, Commercial Fishers, is a new bulletin that provides information to help commercial fishers understand how the PST applies to their businesses effective April 1, 2013.

PST and MRDT Guide for Accommodation Providers is a new guide that explains how the provincial sales tax (PST) and the municipal and regional district tax (MRDT) apply to sales of accommodation in B.C. under the Provincial Sales Tax Act. This guide replaces the information previously found in the following publications:

• Notice 2012-022, Accommodation
• Notice 2012-023, Municipal and Regional District Tax

Bulletin MRDT 001, Municipal and Regional District Tax: Information for Municipalities and Regional Districts

Bulletin MRDT 002, Municipal and Regional District Tax: Information for Accommodation Providers

Notice 2013-007, Notice to Fuel Sellers and Purchasers – Fuel Tax Changes, is a new notice that provides information on how tax under the Motor Fuel Tax Act and Provincial Sales Tax Act will apply to fuel and other substances as a result of the re-implementation of the provincial sales tax (PST) on April 1, 2013.

Notice 2013-005, Notice to Vehicle Leasing Companies – Transitional Rules for Leases of Vehicles, explains how the PST and the passenger vehicle rental tax (PVRT) apply to leases of vehicles where the term of the lease straddles April 1, 2013. It also explains that the 7-10% PST rates on passenger vehicles apply to all lease payments that are subject to PST, even if the lease was entered into before April 1, 2013.

The following forms are now available:

• FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR)
• FIN 319, Gift of a Vehicle
• FIN 355, Application for Refund - General (PST)
• FIN 355/MV, Application for Refund of Provincial Sales Tax (PST) Paid on a Motor Vehicle
• FIN 355/Schedule, Refund Claim Schedule (PST)
• FIN 400, Provincial Sales Tax Return
• FIN 401, Municipal and Regional District Tax Return
• FIN 407, Provincial Sales Tax (PST) Schedule – Boats and Aircraft
• FIN 447, Application for Clearance

March 27, 2013

The FIN 440, Certificate of Exemption - Purchase of Vehicle or Aircraft for Use Outside B.C. is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 456, Certificate of Exemption – Aquaculturist is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 480, Certificate of Exemption - Substances Sold for Use other than in Internal Combustion Engines is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 26, 2013

Extended hours over Easter – the PST phone lines will be open during the Easter long weekend. Call us with your PST questions at 1-877-388-4440, 7am to 5pm Friday or 7am to 7pm Saturday through Monday.

Bulletin PST 103, Aquaculturists, is a new bulletin that provides information to help aquaculturists understand how the PST applies to their businesses effective April 1, 2013.

The FIN 443, Certificate of Exemption – Self-Assessment on Software is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 491, Certificate of Exemption – Contractor is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 25, 2013

The FIN 455, Certificate of Exemption – Commercial Fisher is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 458, Certificate of Exemption – Farmer is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 462, Out-of-Province Delivery Exemption is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 22, 2013

Bulletin PST 101, Farmers, is a new bulletin that provides information to help farmers understand how the PST applies to their businesses effective April 1, 2013.

March 20, 2013

The FIN 492, Certificate of Exemption – Production Machinery and Equipment is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 19, 2013

Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, is a new bulletin that provides information to help thrift stores, service clubs, charitable organizations and societies understand how the PST applies to their activities effective April 1, 2013.

Bulletin PST 135, Multijurisdictional Vehicles, is a new bulletin that provides information on how multijurisdictional vehicle (MJV) tax applies to MJVs effective April 1, 2013.

New bulletins replace the information previously found in the following notices:

• Notice 2012-024, Software is now Bulletin PST 105, Software
• Notice 2012-014, Legal Services is now Bulletin PST 106, Legal Services
• Notice 2012-018, Telecommunication Services is now Bulletin PST 107, Telecommunication Services

March 18, 2013

The following new exemption certificates are available that allow certain purchasers to claim an exemption from PST as of April 1, 2013:

• FIN 425, Certificate of Exemption - Children's Clothing and Footwear
• FIN 490, Certificate of Exemption - General

March 14, 2013

Bulletin PST 202, School Supplies, is a new bulletin that provides information on how the PST applies to school supplies effective April 1, 2013.

PST FAQs have been updated to provide more information about registration, transactions that straddle April 1, 2013 and exemption certificates. Exemption certificates are currently in development and will be available on our Forms and Publications page before April 1, 2013.

March 12, 2013

Bulletin PST 204, Bicycles and Tricycles, is a new bulletin that provides information on how PST applies to bicycles and tricycles effective April 1, 2013.

Bulletin PST 201, Children's Clothing and Footwear, is a new bulletin that provides information on how the PST applies to sales and leases of children's clothing and footwear effective April 1, 2013.

Notice 2013-006, Notice to Sellers of Energy Products, provides information on the tax exemptions for residential energy products effective April 1, 2013, and includes important information for energy suppliers regarding the wind down of the Residential Energy Credit Program. The deadline for claiming final reimbursements of energy credits under the program is September 30, 2013. The notice also describes the re-implementation of the tax on energy products to raise revenue for the Innovative Clean Energy Fund (ICE Fund) and how the ICE Fund tax applies to energy products effective April 1, 2013.

Bulletin PST 133, Manufactured Buildings, is a new bulletin that provides information on how PST applies to sales and leases of manufactured buildings in B.C. effective April 1, 2013.

Bulletin PST 301, Related Services, is a new bulletin that replaces Notice 2012-016, Related Services. This bulletin provides information on how the PST applies to related services effective April 1, 2013.

Notice 2013-016, Notice to B.C. Wholesale Dealers – New Tobacco Tax Rates, and FIN 227, Wholesale Dealers Inventory Return. Effective April 1, 2013, the tobacco tax rates will increase. This notice explains your responsibilities as wholesale dealers to take an inventory of the unsold tobacco products you hold in B.C. as of midnight on March 31, 2013, report it as inventory and remit the additional security due on that inventory.

March 7, 2013

Notice 2013-015, Notice to Deputy Collectors and Retail Dealers – Propane Inventory, and FIN 156, Motor Fuel Tax Return – Propane Inventory April 1, 2013. Effective April 1, 2013, propane is subject to tax under the Motor Fuel Tax Act. This notice explains your responsibilities as deputy collectors and retail dealers to determine the amount of taxable propane inventory that you own, or are deemed to own, immediately after midnight on March 31, 2013, report it as inventory and pay the security due on that inventory.

March 5, 2013

Bulletin PST 100, Safety Equipment and Protective Clothing, is a new bulletin that provides information on how PST applies to safety equipment and protective clothing effective April 1, 2013.

March 1, 2013

The legislation and regulations to re-implement the PST on April 1, 2013are now complete, giving businesses all the information they need to successfully transition to the PST. The final legislative amendments to the Provincial Sales Tax Act have received Royal Assent and the regulations to bring it into force on April 1, 2013 have been approved by Cabinet.

To help businesses prepare, government is making available unofficial consolidated versions of the Provincial Sales Tax Act, the Motor Fuel Tax Act and the New Housing Transition Tax and Rebate Act, reflecting the amendments made in Bill 2:

• Read the unofficial consolidation of the Provincial Sales Tax Act
• Read the Provincial Sales Tax Regulation
• Read the Provincial Sales Tax Exemption and Refund Regulation
• Read the unofficial consolidation of the Motor Fuel Tax Act
• Read the unofficial consolidation of the New Housing Transition Tax and Rebate Act

February 28, 2013

Notice 2013-004, Vehicle Exemptions and Refunds, is a new notice that provides information on exemptions from PST on vehicles acquired in B.C. or brought, sent or delivered into B.C., and on refunds of PST available in relation to vehicles upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

February 26, 2013

Bulletin PST 001, Registering to Collect Provincial Sales Tax, and Bulletin PST 002, Charging, Collecting and Remitting PST, have been updated to reflect changes outlined in Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013.

February 25, 2013

Notice 2012-018, Telecommunication Services, has been updated to provide more information on exemptions related to telecommunication services.

February 19, 2013

The provincial government announced its 2013 Budget on February 19, 2013. Programs administered by the Consumer Taxation Branch are amended as a result.

Read the tax change details on our B.C. Provincial Budget Tax Changes page.

February 18, 2013

Notice 2013-003, Real Property Contractors, is a new notice that provides an overview of how the PST applies to goods purchased, brought, sent or received in B.C. by real property contractors and used to improve real property upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

Notice 2013-002, PST on Vehicles, is a new notice that provides information on how PST applies to vehicles (other than multijurisdictional vehicles registered under the International Registration Plan) upon reimplementation of the PST on April 1, 2013. Some of the rules and requirements described in this notice are subject to legislative and regulatory approval.

February 14, 2013

Notice 2012-019, Notice to Tobacco Retail Dealers, has been updated with the tobacco tax rates that will come into effect on April 1, 2013 as a result of the re-implementation of the PST.

Notice 2012-021, Notice to Tobacco Wholesale Dealers, has been updated with the tobacco tax rates that will come into effect on April 1, 2013 as a result of the re-implementation of the PST.

February 13, 2013

The government tabled Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, which includes the transitional provisions and final amendments needed to re-implement the PST.

Bill 2 contains new provisions and changes to some of the proposed amendments in the unofficial consolidation of the Provincial Sales Tax Act, released on January 9, 2013. The unofficial consolidation is no longer available and a new consolidated version of the Act will be provided in the near future.

February 7, 2013

Notice 2012-013, Tangible Personal Property (Goods) Brought into British Columbia, has been revised to clarify the circumstances in which out-of-province sellers who cause taxable goods to be delivered into B.C. are required to charge and collect the PST payable on the purchase of the goods.

February 5, 2013

Bulletin PST 300, Special Occasion Liquor Licences — this new bulletin provides information to help individuals and businesses understand how PST applies to the purchase and sale of liquor under a Special Occasion Licence upon re-implementation of the PST on April 1, 2013. The bulletin also includes information related to licences purchased before April 1, 2013 for liquor sold under the licence on or after April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

February 1, 2013

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to provide additional information on reporting and remitting PST.

January 31, 2013

Bulletin MFT 009, International Air Cargo – Fuel Tax Refund, has been revised to provide additional information on the expanded eligibility criteria for motor fuel tax refunds on jet fuel after March 31, 2012.

January 29, 2013

Information is available on how the elimination of the penny will impact provincial consumer taxes, including the provincial sales tax (returning April 1, 2013), tax on designated property, motor fuel tax, carbon tax, tobacco tax, and municipal and regional district tax.

January 15, 2013

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, has been revised to clarify the definition of an international flight.

January 9, 2013

Draft consolidation of PST statute released.

The government has released the draft consolidation of the provincial sales tax statute that takes effect April 1, 2013, subject to approval of the legislature. The draft consolidation offers a preview of what the final PST act will generally look like. Final amendments leading to the re-implementation of the PST are to be formally introduced to the legislature in February 2013.

Draft regulations will be released with or before the introduction of the amendments to the legislature. 

You can access the draft consolidation and related FAQs on our Forms and Publications page.

January 2, 2013

Registration for PST is now open!

You have the following options to register to collect PST:

• Online – through the new online system called eTaxBC. Online registration should take you about 10 to 20 minutes to complete and is the quickest way to get your new PST number. When you register online, you can also sign up for online services to manage your PST account and report and pay PST online.
• In person - go to your nearest Service BC Centre or visit our office at 1802 Douglas Street in Victoria.
• By mail or fax - complete the Application for Registration for Provincial Sales Tax (FIN 418) and mail or fax your completed form to the address or fax number shown on the form. If you require extra space to enter your business information, complete the Application for Registration for Provincial Sales Tax (PST) Supplementary (FIN 418S).

Need help registering?

• Request a one-on-one consultation with a government tax specialist
• Register for our online webinar or attend an in-person seminar
• Read our PST bulletins and notices
• Watch our video: PST in B.C. – Online Registration
• Call our toll-free help line at 1-877-388-4440
• Email us your PST questions at CTBTaxQuestions@gov.bc.ca