Out of province audit fee

If you’re selected for a provincial tax audit and an auditor attends your location outside of B.C., an audit fee applies. The fees collected recover the annual costs of conducting audits outside the province, including travel.

The fee applies to audits done under the Provincial Sales Tax Act, Motor Fuel Tax Act and the Carbon Tax Act for travel on or after September 1, 2021.

We will determine if an out of province audit is necessary and contact you to schedule the audit.

Rates

The out of province audit fee is calculated using a daily rate per auditor needed to conduct the audit.

We will determine the number of days and the number of auditors needed. The rate applies to the total number of days each auditor spends conducting the audit at a location outside B.C., including travel.

The daily rates, per auditor, are:

• $335 CAD for audits conducted on records located outside B.C. but within Canada
• $405 CAD for audits conducted on records located in the United States

Cancellation fee

If you cancel a scheduled out of province audit with less than 4 weeks notice, a cancellation fee of one day per auditor will apply.

Billing and payments

The out of province audit fee is billed separately from any potential audit assessment. It is billed after the on-site audit work is completed and it cannot be waived or appealed.

The fee is billed under the Provincial Sales Tax Act, Motor Fuel Tax Act, or Carbon Tax Act as appropriate. Once the fee is billed, you are sent a Statement of Account showing amounts owed.

Information on how to pay your bill is included on the back of your Statement of Account. Payment options include:

• online using eTaxBC
• in person at a ServiceBC Centre
• through bill payment services with your bank
• through electronic funds transfer or wire transfer (for PST accounts only)
• by mail