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Updates to sales taxes

Last updated on February 25, 2026

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Provincial sales tax (includes municipal and regional district tax)

February 25, 2026

Bulletin CTB 005, Penalties and Interest (PDF, 210KB), has been updated to:

  • Add information to explain how the additional penalties for carbon tax, motor fuel tax and PST (including the municipal and regional district tax) that came into effect on July 1, 2024, may be applied
  • Include additional information about what may be required when you make a voluntary disclosure for PST or tobacco tax

February 17, 2026

The provincial government announced its 2026 Budget on February 17, 2026. Programs administered by the Consumer Taxation Programs Branch are amended as a result. Learn more at B.C. Provincial budget tax changes.

February 5, 2026

Effective November 1, 2025, the District of Sooke began collecting the Municipal and Regional District Tax (MRDT) at the rate of 3%. Effective March 1, 2026, the District of Summerland will be collecting the MRDT at the rate of 3%. The MRDT location map has been updated. For more information about MRDT, see our Accommodation page.

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

See previous years in Archived tax updates.

Motor fuel tax and carbon tax

February 25, 2026

Bulletin CTB 005, Penalties and Interest (PDF, 210KB), has been updated to:

  • Add information to explain how the additional penalties for carbon tax, motor fuel tax and PST (including the municipal and regional district tax) that came into effect on July 1, 2024, may be applied
  • Include additional information about what may be required when you make a voluntary disclosure for PST or tobacco tax

See previous years in Archived tax updates.

Tobacco tax

February 25, 2026

Bulletin CTB 005, Penalties and Interest (PDF, 210KB), has been updated to:

  • Add information to explain how the additional penalties for carbon tax, motor fuel tax and PST (including the municipal and regional district tax) that came into effect on July 1, 2024, may be applied
  • Include additional information about what may be required when you make a voluntary disclosure for PST or tobacco tax

January 12, 2026

The Retailing tax-exempt tobacco page has been revised to:

  • Update terminology related to Indigenous Peoples
  • Provide additional information about the Tobacco and Fuel Tax Exemption Simplification system (TAFT)

The Reporting requirements for tax-exempt tobacco page has been updated to add a reference to TAFT.

See previous years in Archived tax updates.