Transition from HST to PST - On August 26, 2011, Finance Minister Kevin Falcon announced the Province will reinstate the PST and GST tax system, reflecting the referendum decision by British Columbians to extinguish the HST.  For more information, visit www.hstinbc.ca.

  1.  Residential Energy Credit and Rebate Program

A provincially administered rebate of the British Columbia component of the harmonized sales tax (HST) applies to residential energy.

  2.  Tax on Designated Property (Vehicles, Boats and Aircraft)

In British Columbia, tax applies to private sales of vehicles, boats and aircraft (this is referred to as the tax on designated property) at a rate of 12%. Tax on designated property also applies to vehicles brought into British Columbia from another province.

  3.  Motor Fuel Tax and Carbon Tax

In British Columbia, Motor Fuel Tax applies to fuels used to power internal combustion engines such as cars, trucks, recreational vehicles, boats, ships, planes, locomotives and industrial equipment. Carbon Tax applies to fuels, such as gasoline, diesel, natural gas, heating fuel, propane and coal, and to peat and tires when used to produce energy or heat.

 4. Tobacco Tax

In British Columbia, Tobacco Tax applies to all tobacco products sold by retailers including cigarettes, tobacco sticks, cigars, loose tobacco products, such as fine cut tobacco, pipe tobacco, chewing tobacco, snuff, raw leaf tobacco, and other products that contain tobacco in any form.

 5. Municipal and Regional District Tax

In British Columbia, depending on the area, a Municipal and Regional District tax of up to 2% applies to accommodation sold in hotels, motels, resorts, hostels, bed & breakfasts and other establishments offering short term accommodation.

 6. Hotel Room Tax

On July 1, 2010, the 8% Hotel Room Tax was replaced by the Harmonized Sales Tax (HST). The 8% Hotel Room Tax applied to hotels, motels, resorts, hostels, bed & breakfasts and other establishments offering short-term accommodation. However, the information in the Hotel Room Tax webpages may still be applicable if, under the transitional rules, 8% Hotel Room Tax applies.

  7.  Harmonized Sales Tax

The Harmonized Sales Tax (HST) came into effect July 1, 2010 and is administered by the federal Canada Revenue Agency (CRA). Please see our Harmonized Sales Tax page for information on transitional rules related to the elimination of the Provincial Sales Tax (PST) and the 8% provincial hotel room tax.

For information on the application of the HST, please visit the Canada Revenue Agency website at www.cra-arc.gc.ca/harmonization

  8.  Provincial Sales Tax - Prior to July 1, 2010

On July 1, 2010, the Provincial Sales Tax (PST) was replaced by the Harmonized Sales Tax (HST). PST applied to taxable services, as well as sales and leases of tangible personal property. However, the information in the PST webpages may still be applicable if, under the transitional rules, PST applies.