Finance - Audits

Audits

On July 1, 2010, the Provincial Sales Tax (PST) and the Hotel Room Tax were replaced with the Harmonized Sales Tax (HST). However, the information on this webpage and other PST/Hotel Room Tax publications may still be applicable if, under the transitional rules, PST/Hotel Room Tax applies.

For information on the transitional rules, please see our Harmonized Sales Tax page.

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

The Ministry conducts audits to identify and collect provincial revenue to support important government programs and services such as health care, education, transportation and social services. We undertake audits to ensure the law is applied fairly and to provide information about compliance. Audits can also help you understand how tax applies to you or your business.

	Small Business Audits - process flowchart (PDF)
	Audit information by tax act:
	Social Service Tax Act (PST)	Motor Fuel Tax Act
	Hotel Room Tax Act	Carbon Tax Act
	International Business Activity Act	Tobacco Tax Act
	Insurance Premium Tax Act	Logging Tax Act
	Mineral Tax Act	Property Transfer Tax Act
	Corporation Capital Tax Act	Forestry Act
Audits under the British Columbia Income Tax Act are administered in conjunction with the Canada Revenue Agency (CRA). For more information, please contact the CRA or see the information on their website about tax audits.
	Appealing the results of an audit
	Audit-related Forms, Notices and Bulletins
	Consumer Taxes Audit Manual (PDF)