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Exemptions
There are two types of exemptions where Hotel Room Tax does not apply: |
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exemptions based on the type of accommodation |
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exemptions based on who is renting the accommodation |
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accommodation provided by an operator who offers less than four units of accommodation |
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rooms or suites rented to the same person for over a continuous
one-month period |
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accommodation sold for $30 or less per day, or $210 or less per week |
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accommodation in cabins or other units not supplied with bedding, heat, electricity or indoor plumbing (if any one of these is provided, Hotel Room Tax applies) |
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accommodations provided by religious or charitable organizations at summer camps or similar places |
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tent or trailer sites supplied by a camp or trailer park |
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accommodation in tents |
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lodgings for patients or residents in hospitals, nursing homes, or homes for the aged |
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lodgings for the operator's employees |
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lodgings for passengers in a ship or train while in transit or making a scheduled stopover in British Columbia |
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bunkhouses, trailers or other structures within industrial camps operated solely to provide lodging for employees (see Bulletin HRT 009, Accommodation Providers to Natural Resource Industries) |
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rooms with no sleeping facilities (such as those rented for meetings, receptions, etc.), unless sleeping facilities are located in an unlocked connecting room |
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deposits for room reservations, where the reservation is cancelled
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Persons Eligible for Exemption from Hotel Room Tax |
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Indians and Indian Bands
Under the Indian Act (Canada), Indians and Indian Bands are exempt from provincial sales taxes where the sale takes place on reserve land.
As such, Indians and Indian Bands are exempt from Hotel Room Tax on purchases of accommodation provided wholly on reserve land, as classified under the Indian Act. This does not include Métis peoples, Inuit, or Indians from the United States because they do not meet the definition of an Indian under the federal legislation.
Prior to making an exempt sale, you must verify the customer's eligibility by viewing the customer's federal Certificate of Indian Status card.
Please see Bulletin HRT 004, Hotel Room Tax Exemption for Indians and Indian Bands for more information.
Members of the Diplomatic and Consular Corps
The following individuals are eligible for exemption from social service tax (PST) and Hotel Room Tax at the point of sale: |
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career consular officers of a post situated in British Columbia |
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visiting diplomatic agents of a mission situated in Canada |
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the spouses of such consular officers and diplomatic agents |
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other foreign officials granted diplomatic immunity by Foreign Affairs Canada |
Members of the diplomatic and consular corps who are eligible for exemption have been issued identity cards by Foreign Affairs Canada. The person requesting exemption must present this card for inspection at the time of sale. Exemption may be granted only if the Province of British Columbia is among the provinces identified on the back of the card.
Persons may not obtain exemption by presenting an identity card issued to their spouse. Cards must be issued to them personally for the exemption.
Please see Bulletins GEN 006, Exemption for Members of the Diplomatic and Consular Corps: Instructions to Vendors and Operators and GEN 007, Exemption for Members of the Diplomatic and Consular Corps for more information.
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