Oil and Gas Industry |
 To Receive Updates |
Welcome! Here you will find information about British Columbia taxes relating to the oil and gas industry. There is both general and specific tax information for your business needs.
Please note:
- Effective July 1, 2008, 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. For more information, please visit our Carbon Tax page.
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| We wish to acknowledge and thank the following associations for consulting with us on public information for the oil and gas industry. |
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- Canadian Association of Geophysical Contractors
- Canadian Association of Oilwell Drilling Contractors
- Canadian Association of Petroleum Producers
- Northern Society of Oilfield Contractors
- Petroleum Services Association of Canada
By working with us, they help us better serve their members and work towards making British Columbia the best place to do business. |
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Small Business Guide to Provincial Sales Tax (PST)
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Tax Facts |
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Oil and Gas Industry - Producers and Processors - SST 055 |
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Oil and Gas Industry - Service Providers and Contractors - SST 126 |
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Oil and Gas Industry - Exploration, Discovery and Development - SST 127 |
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Real Property Contractors - SST 072 |
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Equipment Brought into the Province for Temporary Use (1/3 Formula) - SST 098 |
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Multi-Jurisdictional Vehicles - SST 073 |
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Fuel Used by the Oil and Gas Industry -
MFT 007 |
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Tax Rates on Motor Fuels - MFT 005 |
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Accommodation Providers to Natural Resource Industries - HRT 009 |
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Notice on Heating Fuel to Collectors, Bulk Agents and the Oil and Gas Industry |
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British Columbia Carbon Tax Update |
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Out-of-Province Businesses in the Oil and Gas Industry |
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Out-of-Province Owners and Operators of Commercial Vehicles |
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Taxable List - Oil and Gas Industry |
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Non-Taxable List - Oil and Gas Industry |
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Non-Taxable List - Geophysical Surveying - Oil and Gas Industry |
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Non-Taxable List - Drilling Rigs - Oil and Gas Industry |
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Non-Taxable List - Truck-Mounted Service Rigs - Oil and Gas Industry |
Frequently Asked Questions |
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FAQs |
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Certificate of Exemption: Production Machinery and Equipment (for manufacturers) - FIN 453/M |
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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 |
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Payment of Tax Due on Equipment, Vehicles and Materials Brought Into British Columbia - FIN 435 |
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Application for Refund of Social Service Tax: Production Machinery and Equipment - FIN 413/PME |
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Application for Refund of Fuel Tax - FIN 440 |
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Off-Highway Worksheet (used in conjunction with FIN 440) - FIN 140 |
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Coloured Fuel Account Certification - FIN 438 |
