FIN , Casual Remittance Return, has been revised to clarify the instructions for completing the return. Tobacco tax rates increase January 1, All retail and wholesale dealers must file an inventory return and pay additional security on inventory held as of the end of day December 31, As recently announced , the B. Effective October 1, , there are new stamps for packages of cigarettes and fine cut tobacco.
To receive your IFTA licence and decals before January, we must receive your renewal application and payment by November 22, Bulletin PST , Accommodation, has been updated to reflect the following changes:. Bulletin PST , Promotional Materials and Special Offers, has been updated to clarify how PST applies specifically to promotional materials you give away and promotional materials you sell.
The easiest way to file your tax return is to use our online service: eTaxBC. Alternatively, you can find the PDF forms on our website. As a reminder, if you are a deputy collector or retail dealer for clear gasoline and clear diesel within the South Coast British Columbia Transportation Service Region you must determine the amount of fuel you owned at am on July 1, , report it as inventory and pay the additional security due on that inventory.
To submit amended returns for months prior to July 1, , find the appropriate form under Previous Versions on our website. Effective July 1, , the dedicated tax on clear gasoline and clear diesel sold inside the Greater Vancouver area increased by 1. Notice , Notice to Fuel Sellers in the South Coast British Columbia Transportation Service Region — Fuel Inventory, explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory as a result of this rate change.
Effective May 1, , Maa-nulth-aht do not qualify for provincial sales tax exemptions as First Nations individuals and Maa-nulth First Nations lands do not qualify as First Nations land for the purposes of provincial sales tax exemptions that apply to other First Nations individuals and bands.
Bulletin CT , Natural Gas and Biomethane Sellers, has been revised to add information on a penalty that applies to natural gas and biomethane retailers that are not registered to sell natural gas or biomethane. The penalty is effective April 11, Bulletin PST , Small Sellers, has been revised to clarify that someone who sold goods at wholesale in the previous 12 months does not qualify as a small seller.
Bulletin PST , PST Exemptions and Documentation Requirements, has been revised to clarify that a purchaser must pay PST on a sale or lease if the information or documentation required for an exemption is not provided at the time of the sale or lease. The easiest way to file your return is to use our online service, eTaxBC. To submit an amended return of carbon or security paid prior to April 1, , find the appropriate form under Previous Versions on our website.
The tobacco tax website has been updated and redesigned to improve the consistency, clarity and accessibility of tobacco tax information. The following bulletins have been retired and the information contained within is now included in our website:. This site was designed with you in mind and will make it easier for you to find the information you need.
Notice , Expiry of Maa-nulth First Nations Exemption, explains important changes to how provincial sales taxes apply to purchases, sales and leases by Maa-nulth-aht Maa-nulth First Nations citizens and businesses, effective May 1, Effective April 1, , electricity is fully exempt from PST for all purchasers.
The provincial government announced its Budget today. Provincial Budget Tax Changes. Bulletin PST , Refunds has been updated to specify the kind of evidence needed to prove PST was paid and to encourage taxpayers to provide supporting documentation in an electronic format. The following publications have been revised to reflect that PST applies to cannabis products and that small sellers cannot sell cannabis:.
PST applies to medical and non-medical cannabis products. The following publications and form have been revised to reflect important changes to how PST and the municipal and regional district tax MRDT apply to accommodation sold in B. The following bulletins have been updated to reflect that effective April 1, , delivery charges on aggregate are exempt from PST when delivery by the seller is optional. These changes are effective October 1, The following bulletins have been corrected to state that you may refund or credit your customer the PST paid if your customer provides you with the required documents within days of the date the PST was charged.
New carbon tax and motor fuel tax return forms reflecting the April 1, tax rate changes are now available. To submit an amended return of carbon or motor fuel tax or security paid prior to April 1, , find the appropriate form under Previous Versions on our website.
FIN , Collector's Return, has been revised with the new tobacco tax rates that came into effect on April 1, Bulletin PST , Safety Equipment and Protective Clothing has been revised to include the expanded exemption for avalanche airbag backpack systems, effective April 1, The easiest way to apply for clearance is to use our online service: eTaxBC. New carbon tax and motor fuel tax return forms reflecting the April 1 changes will be available on May 1, after your March return is due.
If you need to submit an amended return for March , you can find the previous form on our website. New carbon tax refund forms will be available on April 9.
To file an application for refund of carbon tax or security paid prior to April 1, , find the form on our website. The following bulletins and forms were revised to reflect the change:. The following bulletins have been corrected as to when PST applies to delivery charges.
In addition, there are other clarifications in the following bulletins that can be found at the end of the bulletins, in the Latest Revision section.
Effective April 1, , the tobacco tax rates will increase. All retail and wholesale dealers must submit an inventory return by April 30, We will be contacting all dealers by mail with more information on how to file. Effective April 1, , the carbon tax rates that apply to fuels in BC will increase. This notice explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory. This notice explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory as a result of this rate change.
Carbon tax rates will increase on April 1, and on April 1 st of each year until Programs administered by the Consumer Taxation Branch are amended as a result. Bulletin PST , Personal Services, has been revised to remove dermal fillers as an example of taxable goods used or consumed by your business. These may or may not be taxable depending on the specifics of the item being used.
Effective January 1, , the tobacco tax rate increases by 0. All retail and wholesale dealers need to submit an Inventory Return due to this change. The Guide includes new information about split tax rates, reporting for dual fuel vehicles, and fuel conversion factors. The value of the rebates provided are included in the purchase price or lease price of vehicles purchased on or after December 1, i.
In addition, key changes include:. Bulletin CTB , Penalties and Interest has been revised to correct information on the need for quarterly filers to have a 12 month history of filing tax returns and paying security in full on time to avoid a first time penalty.
The provincial government announced its Budget Update today. Instead, MJV tax will apply at the time of licensing. Notice , Who Can Claim a Refund, has been revised to update example 4. Notice , Expiry of Tsawwassen First Nations Exemption, explains important changes to how provincial sales taxes apply to purchases, sales and leases by Tsawwassen Nation members and businesses, effective May 1, This includes taxable, non-taxable and exempt sales and leases.
Bulletin PST , Delivery Charges, has been revised to add information on how PST applies to delivery charges if taxable and non-taxable goods are included in the same delivery. Bulletin PST , Trusts, has been revised to clarify how PST applies when a trust sells or leases taxable assets in the ordinary course of business. Bulletin PST , Motor Vehicle Dealers and Leasing Companies, has been revised to add information on what types of documentation would generally be considered sufficient evidence for providing the PST exemption for vehicles purchased by First Nations individuals or bands.
FIN , Requisition for Dye, has been revised and is now available online. Use this form to order dye if you have received fuel dye authorization for specific locations in BC. Some web browsers may not support all the features of PDF forms, such as fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader. A new video is available that provides an overview of how the PST applies to real property contractors.
You can find the Provincial sales tax PST for real property contractors video on the Contractors webpage. See the Latest Revision section at the end of the bulletin for details. Bulletin MFT-CT , Self-Assessing Motor Fuel and Carbon Tax, has been revised to explain how a scheduled reporting period may be assigned when you submit a self-assessor return and how this reporting period may be determined.
The following bulletins have been revised with various updates. See the Latest Revision section at the end of each bulletin for details. FIN , Natural Gas Consumed by Stationary Internal Combustion Engines, has also been updated with minor changes to the title and clarification about the reporting period.
Bulletin PST , Advertising Agencies, has been revised to correct an error in the Change in Use section for goods removed from lease inventory and to clarify that you are exempt from PST on:. Commission on Tax Competitiveness has been announced and the website is now live. On this site you'll find information about the commission, its members and its terms of reference.
You can fill out an online form to provide your thoughts on how we can improve tax competitiveness in B. Check it out at engage. If there is disruption to postal services, you are still responsible for filing your returns, claiming grants, applying for programs or refunds, and making payments on time. This rewrite corrects that child seats are bike attachments and therefore exempt if installed on, or attached to, a bicycle or tricycle at the time of the sale of the bicycle or tricycle, as they are considered to form part of that sale.
The bulletin has been revised to remove information on how to report and pay remit PST and MRDT, including reporting periods, due dates and commission rates. This information can now be found on our Reporting and Paying Tax webpage. Bulletin PST , PST Refunds, has been revised to correct the amount of time a collector has to refund or credit a customer who was not required to pay PST and to add information on restocking fees.
Recent ministerial appeals have concluded that PST does not apply to buckets of range balls. If you need a tax return for a past reporting period, see the previous versions on our website. The following bulletins have been revised to reflect the clarification announced on February 26, in Bill 14, Finance Statutes Amendment Act, Bulletin PST , Wholesalers, is a new bulletin that provides information to help wholesalers understand how the PST applies to their businesses.
The following bulletins have been revised to correct an error in the section for Change in Use for goods removed from lease inventory:. FIN , Wholesaler Application for Refund of Tobacco Tax, is a new form to be used only by tobacco wholesalers requesting a refund of tax due to theft, damage, fire and other reasons.
The following bulletins have been revised to reflect the clarification announced on February 26, in Bill 14 , Finance Statutes Amendment Act, Bill 14 , Finance Statutes Amendment Act, subject to receiving royal assent , clarifies that the following are exempt from PST effective April 1, It now includes step-by-step instructions and the redesigned form makes it easier to complete. Bulletin PST , Contractors Who are Also Retailers or Wholesalers, has been revised to clarify when contractors are eligible for a refund of PST paid on goods incorporated into other goods for resale.
Bulletin CTB , Penalties and Interest, has been completely rewritten and replaces the previous version dated July A new security feature was added to eTaxBC. Learn more about the new security feature. The bulletin has also clarified when penalties apply to unpaid security and other revisions for plain language. Bulletin PST , Interior Designers and Home Stagers, is a new bulletin that provides information to help interior designers, decoration consultants and home stagers understand how the PST applies to the services and goods they provide to their customers.
So, this is designed to get everybody in the economy Wilkinson made his announcement in Richmond, B. Wilkinson said spending on health or education would not be reduced to make up the budget shortfall, but admitted the party hadn't done a full costing or analysis of the effects of a PST elimination.
Meanwhile, B. Liberals can come up with is a sweeping, antiquated tax cut," Furstenau said. Liberals made countless cuts to vital social services that people rely on every day. We have seen how service cuts simply create more costly social and economic problems. I consent. Skip to main content Skip to main navigation Accessibility Statement.
Home Taxes and tax credits Sales taxes. Search the B. Two PST refund changes that affect vehicle resellers who are not motor dealers registered under the Motor Dealer Act are in effect as of October 1, How PST works. New to PST in B. Do I need to register to collect PST? A PST-registered small business If you're registered for the PST and need to know about what to charge and collect or how to report and pay, read these publications.
A contractor in B. An accountant or tax professional If you're an accountant or other tax professional seeking information about the PST, read these publications. Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.
Who do I call? Please access the web page using another browser.
0コメント