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.
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Bulletin Number |
Title |
Date Issued or Last Revised |
Social Service Tax Act Bulletins |
SST 001 |
Bicycles and Tricycles |
July 2008 |
SST 002 |
Safety Equipment and Protective Clothing |
February 2008 |
SST 003 |
Equipment and Devices Used by Persons with a Permanent Disability |
July 2007 |
| SST 004 |
Refunds on Charity-Funded Purchases of Medical Equipment |
February 2008 |
SST 005 |
Laundry and Dry-Cleaning Businesses |
May 2009 |
SST 006 |
Medical Supplies and Equipment |
September 2009 |
SST 007 |
Purchases of Vehicles by Non-Residents |
January 2007 |
SST 008 |
Boat Vendors |
October 2009 |
SST 009 |
Children's Clothing |
September 2007 |
SST 010 |
Special Registration Number |
February 2008 |
SST 011 |
Exemption for Material and Equipment Used to Conserve Energy |
February 2009 |
SST 012 |
School Supplies |
March 2009 |
SST 013 |
Goods for Personal Use Imported by British Columbia Residents at International Borders |
July 2007 |
SST 014 |
Manufactured Homes for Residential Use |
September 2008 |
SST 015 |
Environmental Levies |
July 2009 |
SST 016 |
Provincial Social Service Tax (PST) and Federal Goods and Services Tax (GST) |
January 2009 |
SST 018 |
Taxable Services |
February 2009 |
SST 020 |
Containers, Labels and Packing Materials |
March 2005 |
SST 023 |
Bona Fide Farmers |
October 2008 |
SST 025 |
Bona Fide Commercial Fishers |
October 2008 |
SST 026 |
Grocery and Drug Stores |
September 2009 |
SST 027 |
Restaurants |
January 2008 |
SST 029 |
Printers and Publishers |
August 2009 |
SST 030 |
Purchases by Non-Residents of British Columbia |
April 2008 |
SST 031 |
Houseboats and Other Floating Buildings |
January 2006 |
SST 032 |
Completing the Social Service Tax Return |
November 2008 |
SST 034 |
Procedures for Making Exempt Sales or Leases to Indians and Indian Bands |
June 2008 |
SST 035 |
Advertising Agencies |
August 2008 |
SST 036 |
Publications: Books, Magazines, Periodicals and Newspapers |
May 2004 |
SST 038 |
Veterinarians |
September 2009 |
SST 040 |
Computer Software and Hardware |
April 2006 |
SST 041 |
Caterers and Event Planners |
June 2008 |
SST 042 |
Motor Vehicle Dealers and Leasing Companies |
October 2009 |
SST 043 |
Goods Purchased from Out-of-Province Suppliers |
August 2007 |
SST 044 |
Registering to Collect Provincial Sales Tax (PST) |
October 2009 |
SST 046 |
Exemption for Indians and Indian Bands |
September 2008 |
SST 047 |
Clubs, Thrift Stores, Societies and Charities |
July 2008 |
SST 048 |
Sales and Leases of Portable Buildings |
September 2008 |
SST 050 |
Bona Fide Aquaculturists |
February 2008 |
SST 051 |
Aircraft |
January 2009 |
SST 052 |
Ready-Mixed Concrete Industry |
February 2009 |
SST 053 |
Photographers and Photofinishers |
November 2006 |
SST 054 |
Manufacturers |
February 2009 |
SST 055 |
Oil and Gas Industry - Producers and Processors |
February 2009 |
SST 057 |
Building and Home Improvement Stores |
September 2008 |
SST 059 |
Dentists |
November 2009 |
SST 061 |
Legal Services |
April 2008 |
SST 062 |
Wholesalers |
October 2009 |
SST 066 |
Florists |
January 2007 |
SST 067 |
Purchases and Sales by Memorial Parks, Memorial Dealers, Undertakers and Morticians |
February 2007 |
SST 068 |
Personal Services |
February 2007 |
SST 069 |
Taxidermists |
November 2007 |
SST 070 |
Motor Vehicles Modified to Accommodate Persons with a Disability |
June 2009 |
SST 071 |
Silver, Gold and Platinum Bullion; Bank Notes; Commemorative Coins and Postage Stamps |
July 1996 |
SST 072 |
Real Property Contractors |
February 2009 |
SST 073 |
Multi-Jurisdictional Vehicles |
February 2009 |
SST 074 |
Out-of-Province Sellers |
October 2009 |
SST 075 |
Items Brought Into British Columbia by New Residents |
July 1999 |
SST 076 |
Film and Television Production |
March 2006 |
SST 078 |
Fixtures |
September 2008 |
SST 079 |
Service Charges, Trade-Ins and Returns |
January 2008 |
SST 080 |
Promotions and Special Offers |
February 2007 |
SST 081 |
Mining Industry |
February 2009 |
SST 082 |
Rentals and Leases of Tangible Personal Property |
September 2009 |
SST 083 |
Transported Goods |
September 2002 |
SST 085 |
Alternative Fuel Vehicles and Fuel Efficient Vehicles |
June 2009 |
SST 086 |
Pet Industry |
September 2009 |
SST 088 |
Nurseries and Garden Stores |
February 2007 |
SST 089 |
Fabric and Craft Stores |
June 2006 |
SST 090 |
Design Consultants |
May 2008 |
SST 091 |
Transfers of Business Assets as Part of a Winding Up, as a Dividend in Kind, or as a Return of Capital |
March 1998 |
SST 092 |
Transfer of Business Assets Between Closely Related Parties |
February 2008 |
| SST 093 |
Trusts |
February 2008 |
SST 094 |
Liquor Sellers |
June 2008 |
SST 095 |
Application of Tax to Leases of Motor Homes and Recreational Vehicles |
February 2007 |
| SST 096 |
Partnerships |
December 2008 |
SST 097 |
Special Occasion Liquor Licences |
November 2006 |
SST 098 |
Equipment Brought into British Columbia for Temporary Use (1/3rd Formula) |
February 2009 |
SST 105 |
Motor Vehicle Parking |
November 2006 |
SST 107 |
Telecommunications Industry |
September 2008 |
SST 109 |
Prototypes |
January 2009 |
SST 110 |
Warranties, Service Contracts and Maintenance Agreements |
August 2009 |
SST 111 |
Propane |
October 2009 |
SST 112 |
Logging Industry |
February 2009 |
SST 114 |
Boat Owners |
October 2009 |
SST 115 |
Non-Residents: Boats, Travel Trailers and Other Goods Brought Into the Province |
February 2002 |
SST 116 |
PST Refunds on PAC Purchases |
April 2007 |
SST 117 |
Hydroelectric Power Generation Penstock Exemptions |
February 2005 |
SST 118 |
Out-of-Province Purchases: Goods for Personal Use |
August 2004 |
SST 119 |
Bundled Sales: Taxable and Non-Taxable Goods or Services Sold Together for a Single Price |
January 2008 |
SST 120 |
Shellfish Growers |
February 2008 |
SST 121 |
Security Systems |
September 2008 |
SST 122 |
Automotive Services and Parts |
September 2009 |
SST 123 |
Calculating the Dealer-use Formulas |
January 2007 |
SST 124 |
Beauty Industry |
July 2007 |
SST 125 |
Optical Retailers |
February 2008 |
SST 126 |
Oil and Gas Industry -Service Providers and Contractors |
August 2009 |
SST 127 |
Oil and Gas Industry - Exploration, Discovery and Development |
February 2009 |
SST 128 |
Graphic Designers |
August 2008 |
SST 130 |
Franchises |
May 2007 |
SST 131 |
Book, Magazine and Newspaper Retailers |
October 2006 |
SST 132 |
Wine and Beer Makers |
November 2006 |
SST 133 |
Home-Based Businesses |
September 2008 |
SST 134 |
Music and Electronics Stores |
December 2006 |
General Bulletins that apply to Social Service 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 |
November 2009 |
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 |
