Updates to sales taxes

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Provincial sales tax (PST)

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:

The deadline to provide feedback is December 29, 2023.

October 24, 2023

The Small business guide to PST has been updated to:

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

October 18, 2023

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

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

October 11, 2023

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

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

October 4, 2023

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

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

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

September 29, 2023

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

For more information about MRDT, see our Accommodation page. 

September 28, 2023

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

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

September 20, 2023

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

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

September 7, 2023

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

September 6, 2023

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

August 29, 2023

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

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

August 22, 2023

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

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

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

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

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

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

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

August 11, 2023

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

August 10, 2023

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

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

July 21, 2023

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

July 18, 2023

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

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

July 4, 2023

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

June 26, 2023

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

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

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

June 20, 2023

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

June 1, 2023

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

May 30, 2023

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

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

May 29, 2023

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

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

May 23, 2023

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

May 12, 2023

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

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

May 1, 2023

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

April 3, 2023

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

March 28, 2023

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

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

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

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

March 1, 2023 (corrected March 8, 2023)

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

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

February 28, 2023

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

February 9, 2023

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

January 27, 2023

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

January 5, 2023

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

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

Motor fuel tax and carbon tax

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:

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:

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

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

January 12, 2023

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

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

Tobacco tax

September 6, 2023

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

June 26, 2023

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

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

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

January 16, 2023

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

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