Refunds

For overpayments within the current tax period and the period immediately prior to it, you can make an internal tax account adjustment when you file your tax return. An internal tax account adjustment can be made when:

1. you have incorrectly charged tax and then refunded it to the person who paid the tax
2. when you have charged too much tax due to a mathematical error and then refunded it to the purchaser
3. when you have purchased goods for resale and have been charged and paid tax incorrectly when you should not have

If you file monthly, you can use internal tax account adjustments for the two calendar months prior to the end of the reporting period covered by the return.
If your situation is not one of the above limited situations or you have made an overpayment prior to the two calendar months prior to the end of the reporting period covered by the return, you must apply for a refund. Please see Bulletin HRT 003, Completing the Tax Return Form for more information.

If you have made an overpayment prior to these reporting periods, you must apply for a refund. Please use the form Application for Refund of Social Service Tax or Hotel Room Tax (FIN 413).

Applications for refund must be made within the following time frames:

• for errors by mistake of fact, the claim must be submitted within four years from the time the tax was paid

All refund applications must include supporting documentation, including invoice copies, verifying payment and the date the tax was paid.

If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.

Completed refund applications should be sent to:

Consumer Taxation Branch
Refund Section
Ministry of Small Business and Revenue
PO BOX 9628 STN PROV GOVT
VICTORIA BC  V8W 9N6

Please note, we do not provide a refund for a claim of less than $10.

You can claim a refund of the tax by taking an adjustment at Step 3 of your next tax return. Please note, you must keep supporting documentation verifying the adjustment for inspection and audit purposes.

Refunds must be claimed within four years of the bad debt being written off your books.

If any or all of the amount written off as a "bad debt" is later paid, you are responsible for repaying the tax on the amount you received.