Finance - Hotel Room Tax

Bulletins and Notices

Bulletins

These bulletins are provided as an aid to understanding the legislation. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

Bulletin Number	Title	Date Issued or Last Revised
Hotel Room Tax Bulletins
HRT 002	Fishing Lodges, Guide Outfitters, Guest Ranches, and Accommodation Packages	October 2007
HRT 003	Completing the Hotel Room Tax Return	November 2008
HRT 004	Hotel Room Tax Exemption for Indians and Indian Bands	June 2008
HRT 005	Registering to Collect Hotel Room Tax	October 2009
HRT 006	Accommodation - Registered Operators of Hotels, Motels or Other Lodgings	December 2008
HRT 007	Municipal and Regional District Tax	September 2009
HRT 008	Bed & Breakfast Operators	December 2008
HRT 009	Accommodation Providers to Natural Resource Industries	October 2007
General Bulletins that apply to Hotel Room Tax
GEN 001	Refund of Tax Remitted on Sales Written Off as "Bad Debts"	August 2008
GEN 002	Sales and Leases to the Governments of Canada and British Columbia	August 2007
GEN 003	Appeals of Tax Assessments or Disallowed Refunds	May 2006
GEN 004	Penalty and Interest Charges for Overdue Tax Returns	September 2007
GEN 005	Penalty Policy for Assessments of Tax Due	September 2007
GEN 006	Exemption for Members of the Diplomatic and Consular Corps: Instructions to Vendors and Operators	August 2007
GEN 007	Exemptions for Members of the Diplomatic and Consular Corps	September 2008
GEN 008	Refunds of Overpayments of Tax	September 2008
GEN 009	Understanding your Consumer Tax Audit	April 2009
GEN 010	Director's Liability	February 2005
GEN 011	Collecting Unpaid Taxes	July 2004
GEN 012	Remitting Tax	October 2007
GEN 013	Provincial Taxes on Nisga'a Lands	May 2008

Hotel Room Tax Act Notices

On occasion, we issue notices to a specific group or industry sector advising of a change to how tax applies or clarifying an existing tax application. These notices add to the information contained in the above bulletins.

Please note, these notices are very specific and are intended to be read within the context of business practices and the tax legislation at the time the notice was issued.

Title

Issue Date