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Updates to sales taxes

Last updated on December 5, 2024

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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:

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:

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:

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:

February 22, 2024

The provincial government announced its 2024 Budget on February 22, 2024. Consumption tax programs administered by the Ministry of Finance are changed as a result. Learn more at B.C. Provincial budget tax changes.

January 30, 2024

The Small business guide to PST has been revised to emphasize that the additional Major Events Municipal and Regional District Tax (Major Events MRDT) applies to short-term accommodation in the City of Vancouver only.

January 29, 2024

Bulletin PST 201, Children's Clothing and Footwear (PDF, 340KB), has been revised to clarify how customers apply for refunds if they paid PST on adult-sized clothing and footwear they purchased or rented for children under 15 years of age.

January 23, 2024

Bulletin PST 107, Telecommunication Services (PDF, 470KB), has been revised to:

  • Clarify registration requirements
  • Add information about online marketplace facilitators and sellers
  • Clarify information about prepaid purchase cards, which include gift cards and gift certificates
  • Add information about educational exemptions

January 19, 2024

Bulletin PST 321, Businesses from Outside B.C. (PDF, 360KB), has been revised to:

  • Add information about when a business located outside B.C. may be required to register to collect and remit PST
  • Add online marketplace facilitators, software companies and telecommunication service providers to the list of businesses that may have to pay PST or register to collect and remit PST or both

January 4, 2024

Effective February 1, 2024, the Regional District of East Kootenay, consisting of Invermere and the Panorama Mountain Resort area, is increasing their Municipal and Regional District Tax (MRDT) rate to 3%. The MRDT location map will be updated February 1, 2024.

For more information about MRDT, see our Accommodation page. 

Motor fuel tax and carbon tax

December 5, 2024

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

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

November 28, 2024

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

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

August 8, 2024

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

June 27, 2024

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

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

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 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) 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:

The following bulletins have also been updated to include reference to these new forms:

You can find more information about the bulletin revisions in the Latest Revision section located at the end of each bulletin.

January 16, 2024

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program (PDF, 200KB), has been revised to update the documentation that is required when tax-exempt fuel is sold at retail gas stations, through cardlock operations or delivered to customers located on First Nations land.

Tobacco tax

November 28, 2024

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

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

June 17, 2024

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

March 7, 2024

Effective for the reporting periods that start on or after February 1, 2024, all tobacco wholesalers must file returns online using eTaxBC.

Learn more at Reporting and paying security for tobacco wholesalers. 

March 1, 2024

FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) (PDF, 320KB) has been revised to allow applicants to indicate if they would like to use the Tobacco and Fuel Tax Exemption Simplification (TAFT) system.