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Construction Industry

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Welcome! Here you will find information about British Columbia taxes relating to contractors and the construction industry. There is both general and specific tax information for your business needs.

 Overview

Small Business Guide to Provincial Sales Tax (PST)

Tax Facts

 Bulletins

Real Property Contractors - SST 072

Fixtures - SST 078
Equipment Brought into the Province for Temporary Use - SST 098
Exemption for Material and Equipment Used to Conserve Energy - SST 011
Safety Equipment - SST 002
Warranties Service Contracts and Maintenance Agreements - SST 110
Sales and Leases of Portable Buildings - SST 048

 Notices

Notice to Businesses that Lease or Rent Out Vehicles, Equipment and Other Goods

 Forms

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 - FIN 428P
Payment of Tax Due on Equipment, Vehicles and Materials Brought into British Columbia - FIN 435
Certificate of Exemption - Contractors - FIN 453/C Effective October 1, 2008

Please feel free to contact us if you need more information about your industry.

 

 
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