Each time we change the information on our website, we record that change on this page. This lets you see at a glance what changes have been made.

You will need Acrobat Reader installed on your computer to view many of these files as the bulletins and notices are in PDF. Acrobat Reader is available as a free download for use on your personal or office computer.

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December 30, 2008

Tax exempt fuel sold on reserve land - If you sell fuel at a retail gas station or cardlock on reserve land, please be aware that the ministry has revised the FIN 412-2 Schedule of Sales of Tax-Exempt Fuels to Indians or Indian Bands. This form is required to verify and document exempt fuel sales to eligible First Nations customers and must be submitted with tax returns or refund applications made for sales occurring on or after February 1, 2009. Please refer to the FIN 412-2 Instructions document when completing this form.

December 23, 2008

Bulletins HRT 006, Accommodation - Registered Operators of Hotels, Motels or Other Lodgings and HRT 008, Bed and Breakfast Operators, have been revised to update Hotel Room Tax Act and Social Service Tax Act references.

Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the District of Invermere and the portion of the Regional District of East Kootenay Electoral Area F to the areas collecting the additional hotel room tax on accommodation sales, effective February 1, 2009.

December 18, 2008

Notice - Welding Gases and Equipment. This notice clarifies how PST applies to welding gases and equipment, such as welding gas cylinders, nozzles, contact tips, torches and hoses.

Bulletin SST 096, Partnerships, has been revised to clarify how PST applies to purchases made by limited partnerships in which one or more of the partners is an Indian or Indian band.

November 26, 2008

Notice to Motor Vehicle Dealers. This notice informs motor vehicle dealers of the 2008 and 2009 fuel efficient and alternative fuel vehicles that qualify for a PST reduction.

November 24, 2008

Notice - Exempt Fuel Retailer Program. This notice explains the new program for retailers who operate on reserve land and sell fuel exempt of tax to eligible First Nations customers. This program will replace the existing collector appointments for fuel retailers who operate on reserve land.

November 18, 2008

Bulletins HRT 003, Completing the Hotel Room Tax Return and SST 032, Completing the Social Service Tax Return, have been revised to outline the commission amounts that registered vendors and operators are eligible to claim on the social service tax or hotel room tax returns.

November 13, 2008

The Small Business Guide to Provincial Sales Tax (PST) is updated with new PST and Hotel Room Tax commission rates and is now available in nine languages: English, French, Simplified Chinese, Traditional Chinese, Korean, Punjabi, Japanese, Vietnamese and Tagalog.  Please visit our Small Business Guide To Provincial Sales Tax (PST) webpage to view or subscribe to the Small Business Guide to Provincial Sales Tax (PST) in the language of your choice.

November 5, 2008

Notice to Vendors and Operators - Commission Amount Increased.  This notice outlines the increase to commission amounts that registered vendors and operators are eligible to claim on the social service tax or hotel room tax returns.

October 23, 2008

Notice to Commercial Motor Carriers.  This notice applies to commercial motor carriers who operate IFTA qualified commercial vehicles, whether registered under IFTA or not, and explains how to pay carbon tax, in addition to motor fuel tax, on fuel purchased or used in British Columbia.

The Logging Industry webpage has been updated to provide a link to the Carbon Tax webpage.

October 21, 2008

Bulletin HRT 007, Municipal and Regional District Tax, has been completely rewritten.  It replaces and combines Bulletin HRT 001, Municipal and Regional District Tax:  Information for Municipalities and Regional Districts, dated October 1997 and Bulletin HRT 007 dated June 2008.  Bulletin HRT 001, Municipal and Regional District Tax:  Information for Municipalities and Regional Districts has been completely removed.

Bulletins SST 023, Bona Fide Farmers, and SST 025, Bona Fide Commercial Fishers, have been revised for minor changes.

October 14, 2008

Notice to Motor Fuel Tax Collectors.  This notice outlines recent changes to the Motor Fuel Tax Act that will affect motor fuel tax collectors.  All motor fuel tax collector appointments authorized before July 1, 2008 will be cancelled effective December 31, 2008.  Persons who were appointed as motor fuel tax collectors before July 1, 2008 will need to re-apply for a collector appointment.

September 30, 2008

The following bulletins have been revised to include information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008:

• GEN 008, Refunds of Overpayments of Tax
• SST 057, Building and Home Improvement Stores
• SST 107, Telecommunications Industry
• SST 133, Home-Based Businesses

September 25, 2008

The following have been revised to include information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008:

• Bulletin SST 126, Oil and Gas Industry - Service Providers and Contractors
• Bulletin SST 127, Oil and Gas Industry - Exploration, Discovery and Development
• Oil and Gas Industry - Frequently Asked Questions

Bulletin SST 055, Oil and Gas Industry - Producers and Processors, has been revised to include:

• information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008, and
• information on the exemption for catalysts, direct agents and chemical substances.

Bulletin SST 072, Real Property Contractors, has been revised to provide a link to the Certificate of Exemption - Contractors form (FIN 453/C).

September 18, 2008

The Certificate of Exemption - Contractors form (FIN 453/C) is now available. Contractors will use this form to purchase materials and equipment exempt from PST on behalf of eligible customers, under contracts that are entered into on, or after, October 1, 2008. It is important that contractors read Bulletin SST 072, Real Property Contractors, for information on how to use this form.

The following have been revised to include information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008:

• Bulletin SST 014, Manufactured Homes for Residential Use
• Bulletin SST 046, Exemption for Indians and Indian Bands
• Bulletin GEN 007, Exemption for Members of the Diplomatic and Consular Corps
• Design Consultants - Frequently Asked Questions

Bulletin SST 054, Manufacturers, has been revised to:

• include information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008,
• include information on the exemption for catalysts, direct agents and chemical substances,
• add kiln strips to the examples of qualifying machinery and equipment, and
• clarify when storage tanks and fuel storage tanks may be considered qualifying equipment.

Bulletin SST 048, Sales and Leases of Portable Buildings, has been revised to remove the references to specific types of real property contracts. This is to encourage contractors to read Bulletin SST 072, Real Property Contractors, as there are changes to how PST applies to real property contracts, effective October 1, 2008.

Notice to Interjurisdictional Carriers. This notice clarifies the record keeping requirements of interjurisdictional carriers who license commercial vehicles under a prorate agreement, such as the International Registration Plan (IRP).

September 16, 2008

Bulletin SST 121, Security Systems, has been revised to include information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008. The Security Systems - Frequently Asked Questions webpage has also been updated.

September 11, 2008

Bulletin SST 078, Fixtures, has been revised to include information on how PST applies to real property contracts that are entered into on, or after, October 1, 2008, and to clarify that repair parts for fixtures are taxable.

August 28, 2008

Bulletin GEN 001, Refund of Tax Remitted on Sales Written Off as Bad Debts, has been updated to reference the Carbon Tax Act.

August 19, 2008

Bulletin SST 081, Mining Industry, has been revised to include information on the upcoming changes to the application of PST to real property contracts, and to include information on catalysts, direct agents and chemical substances.

The brochure, Tax Information - The Vancouver 2010 Olympic and Paralympic Winter Games, has been rewritten and replaces the previous version dated January 2007.

August 12, 2008

Bulletin SST 035, Advertising Agencies, has been revised to clarify how the tax application changes when incorporating tangible products with advertising services.

Bulletin SST 128, Graphic Designers, has been revised to clarify how the tax application changes when incorporating tangible products with design services.

July 30, 2008

Notice to Sellers of Electricity, Natural Gas, Fuel Oil and Propane: Innovative Clean Energy (ICE) Fund Levy Extension. This notice advises that the Innovative Clean Energy (ICE) Fund Levy will continue after September 1, 2008. The ICE Fund Levy - Frequently Asked Questions webpage has also been updated.

July 29, 2008

Bulletin SST 042, Motor Vehicle Dealers and Leasing Companies, has been rewritten and replaces the version dated February 2008. Also, Bulletin SST 103, Lessors of Motor Vehicles and Trailers has been removed and combined into Bulletin SST 042.

Bulletin SST 072, Real Property Contractors, has been revised to:

include information on the upcoming changes to the application of PST to real property contracts,

include information on how to pay PST on purchases for taxable and non-taxable sales, and

clarify how PST applies to goods brought into British Columbia.

July 10, 2008

There is a new webpage for Charitable and Non-Profit Organizations. This page contains links to relevant bulletins, taxable and non-taxable lists and other materials that provide information for these organizations.

SST 001, Bicycles and Tricycles has been revised to clarify the criteria of the PST exemption for electric power-assisted bicycles and tricycles.

Bulletin SST 074 Out-of-Province Sellers has been rewritten using plain language and a new format so that the information is easier to read.

July 8, 2008

The carbon tax webpage has been updated to add a new notice, Carbon Tax on Nisga'a Land. Also, the notice, British Columbia Carbon Tax Update, has been revised to list the tax rate for marketable natural gas in both gigajoules and cubic meters.

A new form, Authorization or Cancellation of a Representative (FIN 151), is now available. You use this form to authorize the ministry to deal with another person, such as a family member or accountant, as your representative for tobacco tax, motor fuel tax or carbon tax. You also use this form to cancel a representative.

July 4, 2008

The carbon tax webpage has been updated with a new notice Non‑Registered Air or Marine - Carbon Tax, and a new form, Refund Application/Return - Carbon Tax - Non-Registered Air or Marine (FIN 171). The notice explains the requirements for self-assessing carbon tax and for claiming a refund of carbon tax for owners and operators of commercial air services and commercial marine services. 

July 2, 2008

The carbon tax webpage has been updated with answers to frequently asked questions.

June 27, 2008

The carbon tax webpage has been updated to add a table of Conversion Factors for propane, natural gas and petroleum coke. A new form, Certificate of Exemption as a Marketable Natural Gas or Propane Wholesale Dealer, has also been added.

The Taxpayer Fairness and Service Code has been updated to reflect improvements in the typical small business audit process.

June 25, 2008

The carbon tax webpage has been updated to add two new notices, Carbon Tax Refunds - Purchasers and Carbon Tax Refunds - Deputy Collectors and Retail Dealers, along with the associated forms.

June 24, 2008

Bulletins SST 014, Manufactured Homes for Residential Use, SST 015, Environmental Levy on Batteries, SST 018, Taxable Services, SST 094, Liquor Sellers, SST 107, Telecommunications Industry, SST 114, Boats, and HRT 006, Accommodation - Registered Operators of Hotels, Motels or Other Lodgings, have been revised to explain that Nisga'a Citizens and sales on Nisga'a land no longer qualify for exemption from PST or hotel room tax.

June 20, 2008

The carbon tax webpage has been updated with a new notice Self-Assessing Carbon Tax and a new form Carbon Tax Return - Self-Assessors (FIN 112) for businesses and individuals who may need to self-assess and pay carbon tax. The Carbon Tax Rates by Fuel Type schedule has been updated to list the tax rate for marketable natural gas in both gigajoules and cubic meters.

June 18, 2008

Updates have been made to the carbon tax webpage to replace the draft versions of the notice British Columbia Carbon Tax Update and the Carbon Tax Return - Collectors form (FIN 175) with the final versions. Also, notices dated June 17, 2008 have been revised to correct the title of the notice for self-assessing carbon tax. The Carbon Tax Rates by Fuel Type schedule has been revised to update the units of measurement for marketable natural gas from Gigajoules to Cubic Meters.

June 12, 2008

Bulletin SST 041, Caterers and Events Planners, has been rewritten using plain language and a new format so that the information is easier to read. It has also been updated to include information for wedding planners.

Bulletins SST 046, Exemption for Indians and Indian Bands, SST 034, Procedures for Making Exempt Sales or Leases to Indians and Indian Bands, HRT 004, Hotel Room Tax Exemption for Indians and Indian Bands, TTA 001, Exempt Sales Made by Retail Dealers (ESRDs), MFT 002, Fuel Retail Dealers Operating on Reserve Land, and MFT 006, Fuel Retail Dealers Located Off Reserve: Tax-Exempt Sales of Fuel to Native Indians, have been revised to explain that Nisga'a Citizens and sales on Nisga'a land no longer qualify for exemption from PST, hotel room tax, motor fuel tax or tobacco tax.

Notice on Heating Fuel to Collectors, Bulk Agents and the Oil and Gas Industry. This notice outlines the authorized uses of coloured diesel and coloured heating fuel if sold for commerial, industrial or residential purposes.

Bulletin MFT 005, Tax Rates on Motor Fuels, includes important tax rate changes on various fuel types. It has also been rewritten using plain language and a new format so that the information is easier to read.

June 10, 2008

Important updates have been made to the carbon tax webpage as the result of the finalization of the Carbon Tax Act and Regulation.

Bulletin HRT 007, Municipal and Regional District Tax has been updated to include the participating District of Ucluelet, effective June 1, 2008.

May 29, 2008

Both the subscribable printer friendly version and the colour brochure version of The Small Business Guide to Provincial Sales Tax (PST) have been revised to clarify the registration process and to reflect changes introduced in the 2008 Provincial Budget

May 13, 2008

Bulletin SST 044, Registering to Collect Provincial Sales Tax (PST), has been revised to remove the references to specific types of real property contracts. This is to encourage contractors to read Bulletin SST 072, Real Property Contractors, to determine if they need to register, as there are changes to how PST applies to real property contracts, effective October 1, 2008.

Bulletin GEN 013, Provincial Taxes on Nisga'a Lands, is a new bulletin that explains how provincial consumption taxes apply to Nisga'a Citizens, and to transactions on Nisga'a lands, effective June 1, 2008.

May 2, 2008

Bulletin SST 090, Design Consultants, has been revised to clarify how PST applies to contracts to produce tangible products, as well as upcoming changes to real property contracts.

April 30, 2008:

Important updates have been made to the carbon tax webpage.

April 29, 2008:

Bulletin GEN 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to add a requirement to include a copy of the diplomatic or consular identity card when requesting exemption from PST on telephone, hydro or pay television services.

April 24, 2008:

Bulletin MFT 004 Fuel Tax Refund Program for Persons with Disabilities has been updated to clarify the date in which qualifying individuals with a permanent mental disability may claim a refund of motor fuel tax.

Nisga'a Citizens and Provincial Taxes Effective June 1, 2008.  This notice explains how provincial taxes will apply to purchases and sales by Nisga'a Citizens and businesses that sell to Nisga'a Citizens.

April 17, 2008:

Tax Information for Accommodation Providers 2010 Olympic and Paralympic Winter Games. This new brochure provides general federal and provincial tax information for persons considering renting out accommodation in British Columbia during the 2010 Olympic Games.

Bulletin SST 030, Purchases by Non-Residents of British Columbia, has been revised to include links to the following bulletins:

• Bulletin SST 007, Purchases of Vehicles by Non-Residents
• Bulletin SST 044, Registering to Collect Provincial Sales Tax (PST)
• Bulletin SST 051, Aircraft

April 03, 2008:

Notice to Clear and Coloured Fuel Sellers
This notice advises of important tax rate changes affecting sellers of clear and coloured fuel.

Bulletin SST 061, Legal Services, has been rewritten in plain language and a new format so that the information is easier to read.

April 01, 2008:

The Application for Special Registration Number form (FIN 384) is now available on our website. For information on the Special Registration Number, please see Bulletin SST 010, Special Registration Number.

March 31, 2008:

Notice to the Natural Gas and Propane Industry - Carbon Tax Update. This notice advises of changes to the proposed point of taxation for carbon tax on sales of natural gas and propane in British Columbia, and to the remittance date for self-assessing carbon tax on fuel used by businesses in their operations.

Bulletin HRT 007, Municipal and Regional District Tax, has been rewritten using plain language and a new format so that the information is easier to read. It has also been updated to add the City of Revelstoke to the areas collecting the additional tax on accommodation sales.

March 25, 2008:

Bulletin SST 047, Clubs, Thrift Stores, Societies and Charities, has been revised to include information about refunds on charity-funded purchases of medical equipment.

March 18, 2008:

Bulletin SST 082, Rentals and Leases of Tangible Personal Property, has been revised to clarify how PST applies when customers reimburse lessors for damage to rental property.

March 12, 2008:

Notice to Motor Vehicle Dealers: PST Reduction for Qualifying Fuel Efficient Vehicles. This notice clarifies how the new PST reduction applies to qualifying fuel efficient vehicles and replaces the notice dated February 2008.

Bulletin SST 103, Lessors of Motor Vehicles and Trailers, has been revised to clarify how the PST reduction for qualifying fuel efficient vehicles applies to leases.

February 19, 2008:

The provincial government announced its 2008 Budget on February 19, 2008.  Statutes administered by the Ministry of Small Business and Revenue are amended as a result.  The changes are described in detail in the following publications and webpages.

• 2008 Budget Information
• 2008 Budget Bulletin
• Budget 2008 Tax Change Summary

Changes resulting from the PST Review are summarized in both the 2008 Budget Bulletin and on the PST Review website.

February 11, 2008:

There is a new bulletin SST 004, Refunds on Charity-Funded Purchases of Medical Equipment, to help eligible charities understand how to apply for a refund of PST paid on medical equipment.

January 29, 2008:

Notice to Sellers and Purchasers of Electricity, Natural Gas, Fuel Oil and Propane: Innovative Clean Energy (ICE) Fund Levy Exemption. This notice advises sellers and purchasers of energy products of a change to the Social Service Tax Act regulations to provide an exemption from paying further Innovative Clean Energy (ICE) fund levies in the period that the maximum payable ($100,000) has been reached. As it is anticipated that a number of companies will exceed the maximum payable within a relatively short period of time, this change reduces the administrative impact for companies having to apply for multiple refunds.

Bulletin SST 023, Bona Fide Farmers, has been revised to update the address and fax number for the British Columbia Agricultural Council (BCAC), update references to the casual remittance form and remove the reference to the previous six-year refund limitation period.

January 22, 2008:

Bulletin SST 001, Bicycles, has been renamed and rewritten using plain language and a new format so that the information is easier to read.

January 17, 2008:

Bulletin SST 027, Restaurants, has been renamed and rewritten using plain language and a new format so that the information is easier to read.

January 15, 2008:

Bulletin SST 119, Bundled Sales: Taxable and Non-Taxable Goods or Services Sold Together for a Single Price has been rewritten using plain language and a new format so that the information is easier to read.

Bulletin SST 127, Oil and Gas Industry - Exploration, Discovery and Development, has been revised to include information on the Innovative Clean Energy (ICE) Fund levy.

January 10, 2008:

Bulletin SST 047, Clubs, Thrift Stores, Societies and Charities, has been revised to help service clubs and thrift stores understand how PST applies to their operations.

January 8, 2008:

Bulletin SST 055, Oil and Gas Industry - Producers and Processors, has been revised to clarify how PST applies to catalysts and direct agents, and to provide information on the Innovative Clean Energy (ICE) Fund levy.

Bulletin SST 081, Mining Industry, has been revised to clarify how PST applies to catalysts and direct agents, and to provide information on the Innovative Clean Energy (ICE) Fund levy.

Bulletin SST 122, Automotive Services and Parts, has been revised to include additional information on the PST exemption for out-of-province customers who bring vehicles into British Columbia solely to receive repair services and remove the vehicles from the province immediately after.

January 3 , 2008:

Bulletin SST 054, Manufacturers, has been revised to clarify how PST applies to catalysts and direct agents, and to provide information on the Innovative Clean Energy (ICE) Fund levy.

Bulletin SST 079, Service Charges, Trade-Ins and Returns, has been rewritten using plain language and a new format so that the information is easier to read. Also, another link to Bulletin SST 079 has been added to Bulletin SST 042, Motor Vehicle Dealers, to ensure that information on motor vehicles and trade-ins is easy to find.

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