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September Budget Update 2009 – Consumer Taxes
For a brief description of the September 2009 budget update consumer tax changes, please see the September Budget Update 2009 – Tax Change Summary. For a summary explanation of all the September 2009 budget update tax changes, please see the 2009 Budget and Fiscal Plan Update.
Tax Change |
Sources |
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- Sales of fuel between certain collectors
- Natural gas
- New subcategory of light fuel oil
- Non-energy uses of fuel
- Carbon tax rates
- Air services
- Marine services
- Due date for annual returns
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Tax Change |
Sources |
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- Sales of fuel between certain collectors
- Due date for annual returns
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- Truck-mounted dye injector program extended
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The pilot program to permit colouring of fuel through the use of truck-mounted dye injectors is extended until October 2011.
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Provincial Sales Tax (PST) |
Tax Change |
Sources |
- Leased tangible personal property that becomes real property
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- Updated to reference the Veterinary Drugs Act when determining if vaccines are exempt from PST
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Budget 2009 – Consumer Taxes
For a list of February 2009 budget the tax changes, please see the Budget 2009 Tax Change Summary. For a summary explanation of all the February 2009 budget tax changes, please see the Budget and Fiscal Plan
For more information on each change, please see the documents and webpages linked below.
Tax Change |
Sources |
- Alternative motor fuel classification for hydrogen fuel provided
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Provincial Sales Tax (PST) |
Tax Change |
Sources |
- Temporary exemption for ENERGY STAR® qualified residential heating equipment extended
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- Temporary exemption for ENERGY STAR® qualified windows, doors and skylights extended
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- Temporary exemption for energy efficient residential gas-fired water heaters extended
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- Temporary exemption for energy efficient commercial boilers introduced
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- Energy conservation exemption expanded (ocean currents, tides and waves)
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- Temporary exemption for devices to reduce idling introduced
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- Exemption for aerodynamic devices expanded
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- Exemption for production machinery and equipment clarified and expanded
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- Exemption for bona fide farmers expanded (egg packing equipment and refrigeration equipment)
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- Exemption for prescription drugs and vaccines expanded and clarified
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Tax Change |
Sources |
- Tobacco tax rates increased
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* The taxable list has also been updated to remove items that are now
non-taxable.
Webpages
Historical Budget Bulletins |
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