Refunds – Parent Advisory Council Refund
Parent Advisory Councils (PAC) and boards of education may apply for a refund of Provincial Sales Tax (PST) paid on items purchased with PAC-raised funds and given to a school or board of education for student use.
PAC-raised funds are funds raised by PACs through their fundraising activities, including government grants and gaming funds paid directly to a PAC. Contributions from a school or board of education are not PAC-raised funds.
A PAC must apply for the refund if the PAC or a parent of the PAC pays for the items using PAC-raised funds. A PAC can apply for a refund only once in each school year.
A board of education must apply for the refund if the school or board of education pays for the items with PAC-raised funds. A board of education may apply for a refund twice in each school year.
For further details on the PAC refund, please see the bulletin PST Refunds on PAC Purchases (SST 116).
Please complete an Application for Refund of Social Service Tax (PST) Refunds on PAC Purchases (FIN 413 PAC).
Applications must include a schedule listing for each including:
- Date of purchase
- Name of seller
- Item purchased
- Invoice number
- Invoice total
- PAC-raised funds contributed for the purchase
- PST refund being claimed
Please see the template schedule as a suggested format (Excel file, opens in new window).
Applications for refunds must be made within four years from the date the tax was paid.
All refund applications must include supporting documentation, including original invoices showing names and addresses of the seller, the date of purchase and the tax paid.
If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.
If a PAC applies for the refund, an administrator of the school must sign the certification statement, and an officer of the PAC must sign the application certifying the application is accurate and complete. If a board of education applies for the refund, an authorized representative of the board of education must sign the application certifying the application is accurate and complete.
Completed refund applications should be sent to:
Consumer Taxation Branch
Refund Section
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.
For more information about refunds of overpayments, please see Bulletin GEN 008, Refunds of Overpayment of Tax.
|
