Tax on Designated Property

If you purchase a vehicle, boat or an aircraft:

• In British Columbia from a private seller, you may have to pay Tax on Designated Property at a rate of 12%.

If you purchase a vehicle:

• In a non-HST province from a private seller and bring it into British Columbia, you may have to pay Tax on Designated Property at a rate of 12%.

Please note that vehicle purchases:

• In British Columbia from a dealer or commercial seller, may be subject to HST. Click here for more information.
• In a non-HST province, from a dealer or commercial seller and subsequently brought into British Columbia, may have to pay the provincial portion of HST. Click here for more information.
• From outside Canada and imported into British Columbia, may be subject to HST. Click here for more information.

Exemptions from the tax are available in some circumstances. For more information on the tax and qualifying for exemptions, please refer to the bulletins below.

	Bulletin CTR 001 – Tax on Designated Property (Vehicles, Boats and Aircraft)
	Bulletin CTR 002 – Purchases of Designated Property by a New Corporation
	Notice 2011-002 - Gift Vehicles and the Tax on Designated Property
	Notice 2010-011 - Notice to Boat Vendors
	Bulletin GEN 003 – Appeals of Tax Assessments, Disallowed Refunds or Other Determinations
	Bulletin GEN 008 – Refunds of Overpayments of Tax
	Bulletin CTB 005 - Penalty and Interest for Overdue Tax Returns and Tax Assessments
	Bulletin CTB 007 - Exemption for Members of the Diplomatic and Consular Corps

	Consumption Tax Rebate and Transition Act
	Consumption Tax Rebate and Transition Regulation