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Updates to sales taxes

Last updated on July 9, 2026

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Provincial sales tax (includes municipal and regional district tax)

July 9, 2026

Budget 2026 announced an expansion of the provincial sales tax (PST) to certain professional services, effective October 1, 2026. The related regulations are now complete, and the following pages have been updated with new information on taxable services, PST exemptions, fees, charges and disbursements, bundled sales and electronic filing and payment requirements:

Related information has also been added to the following:

If you sell any taxable accounting, architectural, engineering, geoscience, non-residential real estate or security services provided on or after October 1, 2026, you must file your tax returns and pay your taxes electronically. The following pages have been updated:

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps (PDF, 160KB), has been updated to reflect exemptions related to the above professional services, effective October 1, 2026, as well as the elimination of the carbon tax, effective April 1, 2025.

Bulletin PST 210, Related Party Asset Transfers (PDF, 510KB), has been updated to reflect exemptions related to the above professional services, effective October 1, 2026, and to clarify tax obligations regarding transfers of vehicles between related corporations where one corporation is dissolved or wound up following the transfer.

June 1, 2026

The following have been updated to clarify how PST applies to goods shipped out of B.C. by the purchaser for business use:

Bulletin PST 108, Boats (PDF, 380KB), has also been updated to clarify how PST applies to parts installed on boats brought into B.C. solely for related services.

Bulletin PST 133, Manufactured Buildings (PDF, 310KB), has also been updated to remove transitional information about the return to PST in 2013.

Bulletin PST 204, Bicycles and Tricycles (PDF, 280KB), has also been updated to remove transitional information about e-bikes and e-trikes that began qualifying for PST exemptions on April 21, 2021.

May 27, 2026

The PST on sales to First Nations page has been updated to clarify:

  • Documentation procedures when a Certificate of Indian Status card or Temporary Confirmation of Registration Document (TCRD) has expired
  • Who can apply for a refund of PST paid on liquor purchased under a liquor Special Event Permit

May 21, 2026

The Accommodation page has been updated to add information and examples about the additional Major Events MRDT that applies to sales of short-term accommodation in the City of Vancouver, effective February 1, 2023.

May 5, 2026

Budget 2026 announced an expansion of the provincial sales tax (PST) to certain professional services, effective October 1, 2026. For information on how PST will apply to these services, and registration requirements, see the following new pages:

Notice 2026-001: Notice to providers of professional services has also been updated to include links to these new pages.

April 28, 2026

The following have been updated to clarify how PST applies to goods shipped out of B.C. by the purchaser for business use:

April 22, 2026

Conferences, trade shows and other events is a new web page that provides information to help planners and organizers of events, such as conferences, trade shows and festivals, understand how PST applies to their businesses. This page also explains how PST applies to party supply businesses.

Food and beverage service providers and retail liquor sellers is a new web page that provides information to help food and beverage service providers (such as restaurant operators and caterers) and retail liquor sellers understand how PST applies to their businesses.

Bulletin PST 119, Restaurants and Liquor Sellers, is now web content. Information from this bulletin can now be found on our new Food and beverage service providers and retail liquor sellers web page. Please update your bookmarks to the new location on our website.

Bulletin PST 122, Caterers, Event Planners and Party Supply Stores, is now web content. You can now find this information on our new Conferences, trade shows and other events web page or our new Food and beverage service providers and retail liquor sellers web page. Please update your bookmarks to these new locations on our website.

April 8, 2026

The Liquor Special Event Permits page and the Application for Refund of Provincial Sales Tax (PST) Special Event Permit (FIN 355/SEP) (PDF, 270KB) have been updated to clarify:

  • Who can apply for a refund of PST paid on liquor purchased under a liquor Special Event Permit
  • How to apply for a refund of PST when your liquor Special Event Permit is withdrawn or cancelled, or the event is cancelled

April 7, 2026

Effective May 1, 2026, the Sunshine Coast Regional District and an area of the qathet Regional District will increase the MRDT rate from 2% to 3%. The MRDT location map has been updated. For more information about MRDT, see our Accommodation page.

March 12, 2026

Bulletin CTB 002, Sales and Leases to Governments (PDF, 120KB), has been revised to:

  • Update information about sales tax refunds for Modern Treaty Nation governments
  • Note that provincial governments other than B.C. do not need to provide a PST number or exemption certificate to claim an exemption from provincial sales tax (PST) or municipal and regional district tax (MRDT)
  • Remove references to the carbon tax, which was eliminated effective April 1, 2025

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

May 28, 2026

FIN 142, Application for Appointment as a Collector (MFT) (PDF, 340KB), has been revised to reflect the elimination of carbon tax and include sample invoices for fuel sales.

March 12, 2026

Bulletin CTB 002, Sales and Leases to Governments (PDF, 120KB), has been revised to:

  • Update information about sales tax refunds for Modern Treaty Nation governments
  • Note that provincial governments other than B.C. do not need to provide a PST number or exemption certificate to claim an exemption from provincial sales tax (PST) or municipal and regional district tax (MRDT)
  • Remove references to the carbon tax, which was eliminated effective April 1, 2025

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers (PDF, 140KB), has been revised to:

Bulletin MFT 014, Propane Exemptions (PDF, 140KB), has been revised to:

  • Update terminology relating to Indigenous Peoples

FIN 147, Application for Refund of Motor Fuel Tax – Purchaser of Fuel  (PDF, 450KB), has been revised to:

  • Update terminology for First Nations land
  • Remove references to the carbon tax, which was eliminated effective April 1, 2025

FIN 413/NNMFT, Application for Refund of Motor Fuel Tax under the Motor Fuel Tax Act, Nisga’a Nation Taxation Agreement and Other First Nations Treaty Taxation Agreements (PDF, 220KB), has been revised to:

  • Update terminology relating to Indigenous Peoples

February 26, 2026

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program, is now web content. You can find the new page at Motor fuel tax exemption 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 documentation requirements for tax-exempt sales to First Nations individuals and bands, including that:
    • Sellers may accept an expired status card or expired Temporary Confirmation of Registration Document (TCRD), if the individual provides an additional piece of government-issued photo identification
    • If an individual presents a valid status card or TCRD when purchasing an ongoing service (e.g. scheduled fuel deliveries), sellers are not required to ask for an updated status card or TCRD after it expires
    • NEW: Sellers are no longer required to obtain customer signatures for the following:
      • For tax-exempt fuel deliveries to First Nations individuals or bands on First Nations land
      • When verifying total tax-exempt cardlock sales with the access cardholder after month end
  • Reflect the elimination of carbon tax effective April 1, 2025

The FIN 412/2, Schedule of Sales of Tax-Exempt Fuels to First Nations (PDF, 290KB) and FIN 412/2, Instructions for Completing the Schedule of Sales of Tax-Exempt Fuels to First Nations (PDF, 250KB) have been revised to remove references to carbon tax and:

  • Clarify documentation requirements for tax-exempt sales to First Nations individuals and bands, including that: 
    • Sellers may accept an expired status card or an expired or valid TCRD, if the individual provides an additional piece of government-issued photo identification
    • NEW: Sellers are no longer required to obtain customer signatures for the following:
      • For tax-exempt fuel deliveries to First Nations individuals or bands on First Nations land
      • When verifying total tax-exempt cardlock sales with the access cardholder after month end

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

March 12, 2026

Bulletin CTB 002, Sales and Leases to Governments (PDF, 120KB), has been revised to:

  • Update information about sales tax refunds for Modern Treaty Nation governments
  • Note that provincial governments other than B.C. do not need to provide a PST number or exemption certificate to claim an exemption from provincial sales tax (PST) or municipal and regional district tax (MRDT)
  • Remove references to the carbon tax, which was eliminated effective April 1, 2025

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.