About the Ministry – Consumer Taxation Programs Branch

The Consumer Taxation Programs Branch of the Ministry of Small Business and Revenue is part of the Revenue Programs Division, British Columbia's primary tax collection agency.

The branch is responsible for administering four provincial taxes:

Provincial Sales Tax (Social Service Tax)

Hotel Room Tax

Motor Fuel Tax

Tobacco Tax

These are the consumption taxes the public pays on a regular basis on purchases of various goods and services, tobacco, fuel, and accommodation in the province.

Together, these taxes generate over 20% of all provincial revenues. These revenues are used to provide education, health, social, highway, and many other public-benefit programs.

Our Mission

Our mission is to administer these tax statutes, to advocate sound tax policy, and to ensure compliance.

It is also our mission to do all of this in a manner that is fair, consistent, equitable, and efficient.

Our Vision

Our vision, and what we work towards, is an environment where businesses and the general public know about the tax statutes and their rights and obligations.

We believe by achieving this it will be easier for business and people to comply with tax programs and voluntarily pay taxes. High levels of voluntary compliance give government the money it needs to ensure business equity.