Tax Interpretation Manual

The Tax Interpretation Manual (TIM) describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in British Columbia.

The TIM assists ministry officials in applying the law on a consistent basis. The explanations and examples reflect the Ministry's interpretation of the law. The TIM does not have the force of law and is not a replacement for the legislation.

Consider each interpretation in light of the relevant provisions of the law in force at the time the interpretation was issued, any relevant amendments to that law, or relevant court decisions occurring after the interpretation was issued.

Services and information topics

Provincial Sales Tax Act

Search rulings and interpretations for the Provincial Sales Tax Act and regulations.

Carbon Tax Act

Search rulings and interpretations for the Carbon Tax Act and regulations.

Motor Fuel Tax Act

Search rulings and interpretations for the Motor Fuel Tax Act and regulations.

Tobacco Tax Act

Search rulings and interpretations for the Tobacco Tax Act and regulations.

Consumption Tax Rebate and Transition Act

Search rulings and interpretations for the Consumption Tax Rebate and Transition Act and regulations.

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