Updates to sales taxes

On this page

• Provincial sales tax (includes municipal and regional district tax) 
• Motor fuel tax and carbon tax
• Tobacco tax

Provincial sales tax (includes municipal and regional district tax)

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.

See previous years in Archived tax updates.

Motor fuel tax and carbon tax

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.

See previous years in Archived tax updates.

Tobacco tax

See previous years in Archived tax updates.