Registered Vendors

The Social Service Tax Return (FIN 400) is designed to help you calculate and pay your taxes correctly and on time. The return has three main parts:

• Information – the front top portion of the form gives important information
• Worksheet – the back portion provides a worksheet to calculate the amount of tax you need to pay. It also allows you to work out the commission you have earned.
• Remittance Form – the bottom tear-off Remittance Form is what you complete and send in with your payment

Remember, the return is for tax collected or payable during the reporting period, as well as any tax you need to self-assess and remit on items for your own use on which tax was not paid at the time of purchase. Any other payments, such as account payments, must be reported and paid separately.

Please see Bulletin SST 032, Completing the Social Service Tax Return for step-by-step instructions on how to complete the form.

There are different ways to submit your return:

• by mail or courier
• in person
• by fax
• at a financial institution
• online electronic filing service

By Mail or Courier

If you submit your return by mail or by courier, please include a cheque or money order, payable to the Minister of Finance, for the amount of taxes owing.

In Person

Returns and payments can be delivered in person to a Consumer Taxation Branch office or Service BC – Government Agent office.

By Fax

If you are filing a nil return, where no taxes are owing, you can fax it to us at 250-356-1330. Please make sure to fax both sides of the Remittance Form, with your registration number written on both.

At a Financial Institution

You can submit your return and payment at some Canadian banks, credit unions, and trust companies. Please check with your financial institution if it offers this service.

Financial institutions cannot accept returns printed from the Internet because these forms do not include the bar coding needed by banks for processing. Financial institutions are also not able to accept nil returns (returns where no tax is due).

Your financial institution may charge a fee for accepting your tax payment. Fees must be paid separately. They cannot be added to your tax payment. They also cannot be deducted from the amount of tax due.

Both the Remittance Form portion and the worksheet must be stamped and you will receive the worksheet portion back as a receipt. The Remittance Form section will be sent to the Ministry of Small Business and Revenue for processing to your account.

If you are filing and paying on the due date, please ensure the correct date is stamped on your return. After a certain time of day, banks may date their work as though it were processed on the next business day. If this occurs, your return will be considered late. Payments made through an automatic bank machine (ATM) are stamped as of the day they are processed, which may be the next business day. For this reason, we don't recommend using ATMs when making a payment near the due date.

Online Electronic Filing Service

You may choose to file your tax return and make your payment electronically through one of the following participating banks:

• Royal Bank
• Canadian Imperial Bank of Commerce
• Bank of Montreal
• TD Canada Trust HSBC
• Scotiabank
• Alberta Treasury Branches
• Citibank Canada

Please see our brochure Electronic Filing and Payment of Provincial Sales Tax (opens in new window) for more information, or contact the bank directly to enrol.

If your return and payment are not received by the due date, you will be charged interest and your commission will not be allowed. You may also be charged a penalty of 10% of the tax owing. See Bulletin GEN 004, Penalty and Interest Charges for Overdue Tax Returns.

As of April 1, 2007, the due date is extended to the 23rd of the month, and your return and the tax owing need to be received by the ministry by this date to be considered on time. The due date is printed on your return next to the large black arrow.

If your return is sent by mail or courier, please allow enough time for delivery. If you deliver your return in person at a branch office or Service BC – Government Agent office, it must be dated on or before the due date. If you deliver your return after hours to a drop box, it must be received by the start of the next business day (8:30 a.m.). If your return is submitted through a financial institution, the return must be date-stamped on or before the due date to be considered on time.

Please note, cheques cannot be post-dated for after the due date. A fee of $20 is charged for dishonoured cheques.

If you have permanently discontinued or sold your business, you must check the "Business Closed" box on the front of the Remittance Form and provide the information requested.

Your Certificate of Registration must be returned to the Commissioner, Social Service Tax, within 15 days from the date of the sale or discontinuance of your business. If you do not properly close your account, you must continue to file a return.

 Out-of-Province Purchases

Residents of British Columbia must pay PST on most goods purchased in another Canadian province and carried or shipped into British Columbia for use. The PST on these purchases is due when the goods arrive in British Columbia.

Please use form FIN 428P, Casual Remittance Return for Provincial Sales Tax (PST) Due on Taxable Tangible Personal Property by a Purchaser Not Registered Under the Social Service Tax Act.

For more information and step-by-step instructions on filing and paying PST on out-of-province purchases, please see Paying PST on Goods Purchased Outside the Province for Personal Use.

 Non-Registered Businesses or Individuals

 Payment of an Outstanding (overdue) Balance