Refunds
Refunds may be claimed when:
- an overpayment of tax has been made voluntarily by a taxpayer, through misinterpretation or lack of knowledge, on a purchase that would not have been subject to tax
- a taxpayer makes an error in calculating the amount of tax due, resulting in an overpayment
- there is a statutory requirement to initially pay tax, and in order to recover the PST the taxpayer must complete some action or supply some information and apply for a refund
For purchasers who have overpaid, were charged PST in error, or are subsequently entitled to a refund of PST due to changed circumstances or a statutory requirement to apply for a refund, there are specialized refund forms for the following:
Unless one of the specialized forms as set out above is appropriate, please use the form Application for Refund of Social Service Tax or Hotel Room Tax (FIN 413). In your refund application, please include the following information:
- date of purchase
- name of seller
- description of item
- amount of PST paid
- invoice total
Please see the template schedule for a suggested format (Excel file, opens in new window). Time Frames
Applications for refund must be made within four years from the date the tax was paid.
All refund applications must include supporting documentation, including invoice copies, verifying payment and the date the tax was paid.
If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.
It is important that you sign and date the "Claimant Declaration" section at the bottom of the application form. Only you, as the person who paid the tax, can sign the application form. If you are a corporation, the declaration must be signed by a director or authorized employee of the corporation.
If your refund claim has been prepared by a third party and you want the branch to deal with the third party for any questions about the application, you must submit a signed authorization letter on your letterhead. If the refund cheque is to be mailed to the address of the third party, your letter must specifically include this instruction.
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 Overpayments of Tax.
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