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What's New
Consumer Taxes Section - 2013


To Receive Updates

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.

Select a month:

[Dec] [Nov] [Oct] [Sep [Aug] [Jul] [Jun] [May] [Apr] [Mar] [Feb] [Jan]

 December

December 19, 2013

Bulletin CT 002, Carbon Tax Refunds for Purchasers, has been revised to include information on carbon tax exemptions and refunds available for farmers who purchase coloured gasoline and coloured diesel on or after January 1, 2014 for an authorized use.

Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers, is a revised bulletin that provides information for retail dealers on how they can apply for a carbon tax refund on the difference between the security paid on coloured gasoline or coloured diesel and the tax collected when the fuel is sold to a qualifying farmer on or after January 1, 2014.

Bulletin PST 111, Mining Industry, has been revised to clarify that
de-watering pumps do not qualify for the PM&E exemption and are taxable. Additional information on improvements to real property and affixed machinery is also provided.

Notice 2013-021, Motor Fuel and Carbon Tax New Online Services, provides information on the new online system called eTaxBC available for all motor fuel and carbon tax accounts effective January 6, 2014. This notice explains how you can access eTaxBC as well as other important changes that were made as part of our system upgrade.

Bulletin PST 319, Partnerships, is a new bulletin that provides information on how the provincial sales tax (PST) applies to partnership assets.

December 17, 2013

Bulletin PST 114, Oil and Gas Industry Exploration, Discovery and Development, is a new bulletin that provides information to help businesses involved in the exploration for, discovery of, and development of petroleum and natural gas understand how the PST applies to their businesses.

December 10, 2013

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to provide information about the intention to introduce legislation at the earliest opportunity to amend the Provincial Sales Tax Act retroactive to April 1, 2013, to impose the exit tax only when an MJV is licensed for use solely within BC.

December 05, 2013

Bulletin PST 127, Veterinarians and Pet Stores, is a new bulletin that provides specific tax information to help veterinarians, pet shop owners, kennel operators and breeders understand how the provincial sales tax (PST) applies to their businesses.

 November

November 28, 2013

Bulletin MFT-CT 003, Coloured Fuels is an updated bulletin that provides specific information to help purchasers and sellers of coloured fuel, heating oil and coloured non-motor fuel oil. Information from Bulletin MFT-007, Fuel Used by the Oil and Gas Industry and Bulletin MFT-010, Fuel Used by the Logging and Mining Industry is now included in Bulletin MFT-CT 003 as these bulletins will no longer be available. A definition of 'minerals' has been added as well as information on the authorization to colour fuel and authorization to sell coloured fuel as it applies to heating oil and non-motor fuel oil. Lastly, information has been added on the exemption of carbon tax on motor fuel purchased on or after January 1, 2014 by farmers for an authorized use.

Notice 2013-020, Notice to Coloured Fuel Sellers and Farmers Carbon Tax Exemption, provides information on a new exemption for farmers under the Carbon Tax Act. Effective January 1, 2014, farmers may purchase coloured gasoline and coloured diesel for authorized uses exempt from carbon tax.

The following bulletins have been updated to reflect recent changes to the regulations about liquor sold at auctions.

Bulletin PST 001, Registering to Collect PST
Bulletin PST 003, Small Sellers
Bulletin PST 119, Restaurants and Liquor Sellers
Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies

View amendments to the Provincial Sales Tax Transitional Regulation, on our Publications page.

November 26, 2013

Bulletin PST 109, Printers and Publishers, has been revised to clarify information about the timing to self-assess PST on taxable business assets and on change in use.

Bulletin PST 113, Oil and Gas Industry Producers and Processors, is a new bulletin that provides information to help producers and processors in the oil and gas industry understand how the PST applies to their businesses.

November 19, 2013

The FIN 355/FAF, Application for Refund of Provincial Sales Tax (PST) Qualifying Farmers, Aquaculturists, Fishers is a new form that allows qualifying farmers, aquaculturists or fishers to claim a refund of provincial sales tax (PST) paid on exempt items. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

November 14, 2013

Bulletin PST 130, Fabric and Craft Stores, is a new bulletin that provides information to help fabric and craft stores understand how the PST applies to their businesses.

Bulletin PST 118, Vehicle Services and Parts, is a new bulletin that provides information on how the provincial sales tax (PST) applies to services and parts for vehicles.

November 5, 2013

Bulletin PST 106, Legal Services, has been updated to reflect recent changes to the regulations and to provide more information about how PST applies to disbursements, fees and charges. View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been updated to reflect recent changes to the regulations and to add the following tables: Gifts, Prizes, Draws and Awards; Accommodation; Legal Services and Telecommunication Services.  View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

 October

October 29, 2013

The following bulletins have been updated to reflect recent changes to the regulations.

Bulletin PST 101, Farmers
Bulletin PST 102, Commercial Fishers
Bulletin PST 107, Telecommunication Services
Bulletin PST 110, Production Machinery and Equipment Exemption
Bulletin PST 111, Mining Industry
Bulletin PST 112, Logging Industry
Bulletin PST 126, Photographers, Videographers and Photofinishers
Bulletin PST 128, Nurseries and Garden Stores
Bulletin PST 203, Energy and Energy Conservation
Bulletin PST 206, Grocery and Drug Stores
Bulletin PST 207, Medical Supplies and Equipment
Bulletin PST 314, Exemptions for First Nations

View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

October 15, 2013

Notice 2013-019, 2014 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2014.

October 8, 2013

Bulletin PST 211, Exemptions for Hydroelectric Power Generation, is a new bulletin that provides information on the provincial sales tax (PST) exemptions that apply to machinery, equipment and apparatus used for hydroelectric power generation.

Bulletin PST 306, Goods Brought Into BC by New Residents, is a new bulletin that provides information to help new residents understand how the PST applies to goods they bring into BC.

Bulletin PST 130, Fabric and Craft Stores. Note, this bulletin has been removed, but will be available soon.

October 3, 2013

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has been revised with enhanced instructions to improve usability.
Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas, is a new bulletin that provides information on how the provincial sales tax (PST) applies to vehicles used by dealers and manufacturers.
The PST and MRDT Guide for Accommodation Providers has been revised to include updated information in the list of MRDT participating municipalities, regional districts and eligible entities.

October 1, 2013

Bulletin PST 109, Printers and Publishers, is a new bulletin that provides information to help printers and publishers understand how the provincial sales tax (PST) applies to their businesses.
Bulletin TTA 005, Tobacco Tax Rates, has been updated to provide the current tobacco tax rates effective October 1, 2013.  Tobacco products include cigarettes, loose (fine cut) tobacco, tobacco sticks, cigars, pipe tobacco, chewing tobacco, snuff, raw leaf tobacco and other products that contain tobacco in any form.

 September

September 19, 2013

Bulletin PST 119, Restaurants and Liquor Sellers, has been renamed and updated with additional information for liquor sellers.

Bulletin PST 301, Related Services, has been updated to provide more detailed information on how the PST applies to related services.

September 17, 2013

The FIN 355/PME, Application for Refund of Provincial Sales Tax (PST) - Production Machinery and Equipment is a new form that allows a person to claim a refund of provincial sales tax (PST) paid on the purchase or lease of eligible production machinery or equipment.  A Refund Claim Schedule template is available in Excel to help applicants complete their application.

September 12, 2013

Bulletin PST 107, Telecommunication Services, has been rewritten to include detailed information on how the PST applies to telecommunication services in BC.

September 10, 2013

The FIN 125, Collector's Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated for the October 1, 2013 tax rate change. The FIN 225, Retail Dealer's Inventory Return has also been updated and will be sent to you by mail. Alternatively, you may contact the ministry for your return at 250 387-9115.

 August

August 29, 2013

Notice 2013-011, Notice to Off-Road Vehicle (ORV) Owners, provides information about how the PST applies to ORVs, including snowmobiles, ATVs and dirt bikes.

Bulletin PST 112, Logging Industry, is a new bulletin that provides information to help businesses in the logging industry understand how the PST applies to their businesses.

August 20, 2013

Bulletin PST 108, Boats, is a new bulletin that provides information on how the provincial sales tax (PST) applies to boats.

August 15, 2013

Notice 2013-017, Notice to Tobacco Wholesale Dealers, provides important information for wholesale dealers about the requirement to complete and submit an inventory return for tobacco held in inventory as of midnight on September 30, 2013.

Notice 2013-018, Notice to Tobacco Retail Dealers, provides important information for retail dealers about the requirement to complete and submit an inventory return for tobacco held in inventory as of midnight on September 30, 2013.

Bulletin PST 200, PST Exemptions and Documentation Requirements, is a new bulletin that provides an overview of the PST exemptions contained in the Provincial Sales Tax Act and the Provincial Sales Tax Exemption and Refund Regulation. The bulletin also provides details on the information and documentation that must be obtained by collectors at or before the time of sale or lease in order to provide the exemption at the time of the sale or lease. Collectors are sellers and lessors registered, or required to be registered, to collect and remit PST.

Bulletin PST 400, PST Refunds, is a new bulletin that provides general information on provincial sales tax (PST) refunds.

August 13, 2013

Bulletin PST 135, Multijurisdictional Vehicles, has been updated to provide more detailed information on how the multijurisdictional vehicle tax (MJV tax) applies to MJVs and replacement parts.

August 8, 2013

Bulletin PST 206, Grocery and Drug Stores, has been revised to include updated information about how the PST applies to containers, packaging and promotional materials.

August 6, 2013

Bulletin PST 126, Photographers, Videographers and Photofinishers, is a new bulletin that provides information to help photographers, videographers and photofinishers understand how the PST applies to their businesses.

August 1, 2013

Bulletin PST 111, Mining Industry, is a new bulletin that provides information on how the PST applies to businesses in the mining industry.

 July

July 30, 2013

Bulletin PST 119, Restaurants, is a new bulletin that provides information on how the provincial sales tax (PST) applies to businesses in the restaurant and food services industry.

July 25, 2013

B.C.'s International Fuel Tax Agreement (IFTA) Operating Manual has been completely rewritten using plain language and a new format so that the information is easier to read.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been updated for changes related to the application of motor fuel tax to propane and to address the issue of self-assessing motor fuel tax as regards the use of natural gas in stationary internal combustion engines.

July 23, 2013

Bulletin PST 128, Nurseries and Garden Stores, is a new bulletin that provides information to help nurseries and garden stores understand how PST applies to their businesses.

Bulletin PST 314, Exemptions for First Nations, is a new bulletin that provides information on the PST exemptions that apply to sales and leases to First Nation individuals and bands.

July 18, 2013

Watch our eTaxBC for Third Party Tax Preparers video. If you are a bookkeeper or accountant, find out how to file PST returns and make payments for multiple clients using one logon and one password. You can also find out how your client can approve access for you so you can file and/or pay on their behalf.

The FIN 355/MJV, Application for Refund of Provincial Sales Tax (PST) - Multijurisdictional Vehicles is a new form that allows a person to claim a refund of provincial sales tax (PST) or multijurisdictional vehicle (MJV) tax paid in relation to an MJV.  A Refund Claim Schedule template is available in Excel to help applicants complete their application.

July 16, 2013

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to include updated information about changes the federal government is making to diplomatic or consular identity cards.

July 12, 2013

Tax Exemptions - You can now verify a purchaser's PST number to help ensure that claims for certain PST exemptions are made by businesses that are registered for PST.

July 11, 2013

Bulletin PST 305, Containers and Packaging Materials, is a new bulletin that provides information on how the provincial sales tax (PST) applies to containers, packaging materials, reusable containers and labels.

 June

June 28, 2013

The provincial government announced its 2013 Budget - June Update on June 27, 2013. Read the tax change details on our B.C. Provincial Budget Tax Changes page.

June 27, 2013

Bulletin GEN 003, Appeals of Tax Assessments, Disallowed Refunds or Other Determinations, has been renumbered and renamed. This bulletin is now GEN 002, Appeals, and has also been updated with information on appeals under the Provincial Sales Tax Act.

June 25, 2013

Effective April 1, 2013, if you purchase natural gas you pay 7% PST and 0.4% ICE Fund tax. The FIN 451/04-2013, Natural Gas Consumed by Internal Combustion Engines is a new form to self-assess tax as of April 1, 2013 if you use or purchase natural gas and later use it in stationary internal combustion engines.

For reporting periods up to March 31, 2013, the FIN 451, Natural Gas Consumed by Internal Combustion Engines is still available on our website.

June 20, 2013

Bulletin CTB 002, Sales and Leases to Governments, is a completely rewritten bulletin that replaces Bulletin CTB 002, Sales to Federal, Provincial, Municipal and Indian Band Government Bodies. This bulletin provides information on how BC's sales taxes apply to sales and leases to the Government of Canada, Government of BC, municipal governments and First Nation governments. This bulletin also generally explains how the federal goods and services tax (GST) applies to the Government of BC.

Bulletin PST 004, Direct Sellers and Independent Sales Contractors, is a new bulletin that provides information on the unique provincial sales tax (PST) registration and collection method that applies to direct sellers and independent sale contactors (ISC's).

Bulletin MFT-CT 005, Tax Rates on Fuels, has been updated for changes that resulted from the re-implementation of the provincial sales tax (PST).

June 18, 2013

The PST and MRDT Guide for Accommodation Providers has been revised to include updated information on the exemption for accommodation provided for a continuous period of more than one month as well as additional information on how PST applies to telecommunication services provided to your customers.

June 6, 2013

The FIN 402, Temporary Use Remittance Return and worksheet are available and used to remit PST on equipment, tools or vehicles brought into BC for temporary use.

June 4, 2013

Bulletin PST 308, PST on Vehicles, is a new bulletin that provides information on how the provincial sales tax (PST) applies to vehicles purchased in BC, vehicles acquired outside BC that are brought into BC, and vehicles acquired as a gift.

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to include links to newly developed forms, online guides and related bulletins. This bulletin also includes updated information on reporting and remitting PST and MRDT electronically.

 May

May 31, 2013

The following guides are now available to help you complete your returns:
Guide to Completing the PST Return
Guide to Completing the Municipal and Regional District Tax (MRDT) Return

May 30, 2013

Bulletin MFT-CT 001, Fuel Sellers, has been updated for changes that resulted from the re-implementation of the provincial sales tax (PST), e.g. propane is now taxed under the Motor Fuel Tax Act.

May 29, 2013

Notice 2013-010, Notice to Boat and Aircraft Provincial Sales Tax (PST) Collectors, is a new notice that provides information on the reporting requirements for boat and aircraft PST collectors.

May 24, 2013

Bulletin PST 104, Real Property Contractors, is a new bulletin that provides information on how the provincial sales tax (PST) applies to goods they obtain to fulfill contracts for the supply and installation of affixed machinery and improvements to real property.

May 23, 2013

Bulletin MFT-CT 002, Sales to Status Indians and Indian Bands, and Exempt Fuel Retailer Program, has been updated to clarify eligible purchasers and for changes that resulted from the re-implementation of the provincial sales tax (PST), e.g. propane is now taxed under the Motor Fuel Tax Act.

May 16, 2013

Bulletin PST 110, Production Machinery and Equipment Exemption, is a new bulletin that provides information to help manufacturers, software developers, service providers (businesses that provide manufacturing services to manufacturers) and local governments involved in certain power generation activities understand how the production machinery and equipment exemption applies to their activities.

Bulletin PST 207, Medical Supplies and Equipment, is a new bulletin that provides information on how the provincial sales tax (PST) applies to medical supplies and equipment, and to purchases by medical suppliers and service providers.

May 10, 2013

The FIN 493, Certificate of Exemption Subcontractor is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

May 2, 2013

Third-Party Tax Preparers Online Services – Accountants, bookkeepers and other third-party tax preparers can now view, file and pay PST and municipal and regional district tax returns online on behalf of their clients.  See Report & Pay Tax Using eTaxBC to learn more.

 April

April 30, 2013

Bulletin PST 205, Books, Magazines, Newspapers and Other Publications, is a new bulletin that provides information on how the PST applies to books, magazines, newspapers and other publications.

April 16, 2013

Bulletin PST 206, Grocery and Drug Stores, is a new bulletin that provides information to help grocery and drug stores understand how the PST applies to their businesses.

April 12, 2013

The FIN 441, Certificate of Exemption Multijurisdictional Vehicles is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

April 11, 2013

Notice 2013-008, PST Education Program, is a new notice that provides information about the new PST Education Program (PSTEP) that replaces the one-on-one consultations with a PST Specialist. Businesses can sign up for a review of their PST accounting and reporting systems to ensure they are properly set up to comply with the new PST laws. Learn more about PSTEP and request an appointment.

Bulletin PST 003, Small Sellers, is a new bulletin that provides information on the criteria to qualify as a small seller for the purposes of the PST. This bulletin also provides information on the responsibilities of small sellers.

April 9, 2013

Bulletin PST 302, Delivery Charges, is a new bulletin that provides information on how the PST applies to delivery charges and other transportation charges, and to goods that are damaged, destroyed or lost in transit.

April 4, 2013

Small Business Guide to PST, is a new guide that explains the basics of BC's provincial sales tax (PST), administered under the Provincial Sales Tax Act.

The FIN 405, Casual Remittance Return is available and is used by individuals and businesses that are not registered as provincial sales tax (PST) collectors to remit PST. If you are a PST collector, you may remit any PST you owe on your Provincial Sales Tax (PST) Return (FIN 400).

All legislation and regulations related to the return to PST are now available on our website.

Our site has been updated for the return of PST. Check out gov.bc.ca/pst for the latest information.

April 2, 2013

Bulletin TTA 005, Tobacco Tax Rates, has been updated with the new tobacco tax rates effective April 1, 2013.

The following bulletins have been updated to include links to related forms:
Bulletin PST 100, Safety Equipment and Protective Clothing
Bulletin PST 204, Bicycles and Tricycles
Bulletin PST 300, Special Occasion Liquor Licences

 March

March 28, 2013

Bulletin MFT 014, Propane Exemptions is a new bulletin that provides information for sellers and purchasers on the exemption from motor fuel tax available for propane effective April 1, 2013.

Bulletin PST 203, Energy and Energy Conservation, is a new bulletin that provides information on how the provincial sales tax (PST) applies to energy, information on exemptions for certain uses of energy, and how the tax applies to materials and equipment used to conserve energy, effective April 1, 2013. This bulletin also provides information on the 0.4% tax on energy products to raise revenue for the Innovative Clean Energy (ICE) Fund (ICE Fund tax).

Bulletin PST 106, Legal Services has been updated to provide more information on how the PST applies to purchases of legal services effective April 1, 2013.

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been updated to include information on how to claim an exemption from PST effective April 1, 2013. The bulletin also provides information for businesses on how to document exempt sales to members of the diplomatic and consular corps.

Bulletin PST 102, Commercial Fishers, is a new bulletin that provides information to help commercial fishers understand how the PST applies to their businesses effective April 1, 2013.

PST and MRDT Guide for Accommodation Providers is a new guide that explains how the provincial sales tax (PST) and the municipal and regional district tax (MRDT) apply to sales of accommodation in BC under the Provincial Sales Tax Act. This guide replaces the information previously found in the following publications:

  • Notice 2012-022, Accommodation
  • Notice 2012-023, Municipal and Regional District Tax
  • Bulletin MRDT 001, Municipal and Regional District Tax: Information for Municipalities and Regional Districts
  • Bulletin MRDT 002, Municipal and Regional District Tax: Information for Accommodation Providers

Notice 2013-007, Notice to Fuel Sellers and Purchasers Fuel Tax Changes, is a new notice that provides information on how tax under the Motor Fuel Tax Act and Provincial Sales Tax Act will apply to fuel and other substances as a result of the re-implementation of the provincial sales tax (PST) on April 1, 2013.

Notice 2013-005, Notice to Vehicle Leasing Companies Transitional Rules for Leases of Vehicles, explains how the PST and the passenger vehicle rental tax (PVRT) apply to leases of vehicles where the term of the lease straddles April 1, 2013. It also explains that the 7-10% PST rates on passenger vehicles apply to all lease payments that are subject to PST, even if the lease was entered into before April 1, 2013.

The following forms are now available:

FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR)
FIN 319, Gift of a Vehicle
FIN 355, Application for Refund - General (PST)
FIN 355/MV, Application for Refund of Provincial Sales Tax (PST) Paid on a Motor Vehicle
FIN 355/Schedule, Refund Claim Schedule (PST)
FIN 400, Provincial Sales Tax Return
FIN 401, Municipal and Regional District Tax Return
FIN 407, Provincial Sales Tax (PST) Schedule Boats and Aircraft
FIN 447, Application for Clearance

March 27, 2013

The FIN 440, Certificate of Exemption - Purchase of Vehicle or Aircraft for Use Outside BC is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 456, Certificate of Exemption Aquaculturist is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 480, Certificate of Exemption - Substances Sold for Use other than in Internal Combustion Engines is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 26, 2013

Extended hours over Easter the PST phone lines will be open during the Easter long weekend. Call us with your PST questions at 1 877 388-4440, 7am to 5pm Friday or 7am to 7pm Saturday through Monday.

Bulletin PST 103, Aquaculturists, is a new bulletin that provides information to help aquaculturists understand how the PST applies to their businesses effective April 1, 2013.

The FIN 443, Certificate of Exemption Self-Assessment on Software is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 491, Certificate of Exemption Contractor is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 25, 2013

The FIN 455, Certificate of Exemption Commercial Fisher is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 458, Certificate of Exemption Farmer is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 462, Out-of-Province Delivery Exemption is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 22, 2013

Bulletin PST 101, Farmers, is a new bulletin that provides information to help farmers understand how the PST applies to their businesses effective April 1, 2013.

March 20, 2013

The FIN 492, Certificate of Exemption Production Machinery and Equipment is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 19, 2013

Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, is a new bulletin that provides information to help thrift stores, service clubs, charitable organizations and societies understand how the PST applies to their activities effective April 1, 2013.

Bulletin PST 135, Multijurisdictional Vehicles, is a new bulletin that provides information on how multijurisdictional vehicle (MJV) tax applies to MJVs effective April 1, 2013.

New bulletins replace the information previously found in the following notices:

Notice 2012-024, Software is now Bulletin PST 105, Software
Notice 2012-014, Legal Services is now Bulletin PST 106, Legal Services
Notice 2012-018, Telecommunication Services is now Bulletin PST 107, Telecommunication Services

March 18, 2013

The following new exemption certificates are available that allow certain purchasers to claim an exemption from PST as of April 1, 2013.
FIN 425, Certificate of Exemption - Children's Clothing and Footwear
FIN 490, Certificate of Exemption - General

March 14, 2013

Bulletin PST 202, School Supplies, is a new bulletin that provides information on how the PST applies to school supplies effective April 1, 2013.

PST FAQs have been updated to provide more information about registration, transactions that straddle April 1, 2013 and exemption certificates. Exemption certificates are currently in development and will be available on our Forms and Publications page before April 1, 2013.

March 12, 2013

Bulletin PST 204, Bicycles and Tricycles, is a new bulletin that provides information on how PST applies to bicycles and tricycles effective April 1, 2013.

Bulletin PST 201, Children's Clothing and Footwear, is a new bulletin that provides information on how the PST applies to sales and leases of children's clothing and footwear effective April 1, 2013.

Notice 2013-006, Notice to Sellers of Energy Products, provides information on the tax exemptions for residential energy products effective April 1, 2013, and includes important information for energy suppliers regarding the wind down of the Residential Energy Credit Program. The deadline for claiming final reimbursements of energy credits under the program is September 30, 2013. The notice also describes the re-implementation of the tax on energy products to raise revenue for the Innovative Clean Energy Fund (ICE Fund) and how the ICE Fund tax applies to energy products effective April 1, 2013.

Bulletin PST 133, Manufactured Buildings, is a new bulletin that provides information on how PST applies to sales and leases of manufactured buildings in BC effective April 1, 2013.

Bulletin PST 301, Related Services, is a new bulletin that replaces Notice 2012-016, Related Services. This bulletin provides information on how the PST applies to related services effective April 1, 2013.

Notice 2013-016, Notice to BC Wholesale Dealers New Tobacco Tax Rates, and Form FIN 227, Wholesale Dealers Inventory Return. Effective April 1, 2013, the tobacco tax rates will increase. This notice explains your responsibilities as wholesale dealers to take an inventory of the unsold tobacco products you hold in BC as of midnight on March 31, 2013, report it as inventory and remit the additional security due on that inventory.

March 7, 2013

Notice 2013-015, Notice to Deputy Collectors and Retail Dealers Propane Inventory, and Form FIN 156, Motor Fuel Tax Return Propane Inventory April 1, 2013. Effective April 1, 2013, propane is subject to tax under the Motor Fuel Tax Act. This notice explains your responsibilities as deputy collectors and retail dealers to determine the amount of taxable propane inventory that you own, or are deemed to own, immediately after midnight on March 31, 2013, report it as inventory and pay the security due on that inventory.

March 5, 2013

Bulletin PST 100, Safety Equipment and Protective Clothing, is a new bulletin that provides information on how PST applies to safety equipment and protective clothing effective April 1, 2013.

March 1, 2013

The legislation and regulations to re-implement the PST on April 1, 2013 are now complete, giving businesses all the information they need to successfully transition to the PST. The final legislative amendments to the Provincial Sales Tax Act have received Royal Assent and the regulations to bring it into force on April 1, 2013 have been approved by Cabinet.

To help businesses prepare, government is making available unofficial consolidated versions of the Provincial Sales Tax Act, the Motor Fuel Tax Act and the New Housing Transition Tax and Rebate Act, reflecting the amendments made in Bill 2.

  • Read the unofficial consolidation of the Provincial Sales Tax Act
  • Read the Provincial Sales Tax Regulation
  • Read the Provincial Sales Tax Exemption and Refund Regulation
  • Read the unofficial consolidation of the Motor Fuel Tax Act
  • Read the unofficial consolidation of the New Housing Transition Tax and Rebate Act

 February

February 28, 2013

Notice 2013-004, Vehicle Exemptions and Refunds, is a new notice that provides information on exemptions from PST on vehicles acquired in BC or brought, sent or delivered into BC, and on refunds of PST available in relation to vehicles upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

February 26, 2013

Bulletin PST 001, Registering to Collect Provincial Sales Tax, and Bulletin PST 002, Charging, Collecting and Remitting PST, have been updated to reflect changes outlined in Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013.

February 25, 2013

Notice 2012-018, Telecommunication Services, has been updated to provide more information on exemptions related to telecommunication services.

February 19, 2013

The provincial government announced its 2013 Budget on February 19, 2013. Programs administered by the Consumer Taxation Branch are amended as a result.

Read the tax change details on our B.C. Provincial Budget Tax Changes page.

February 18, 2013

Notice 2013-003, Real Property Contractors, is a new notice that provides an overview of how the PST applies to goods purchased, brought, sent or received in BC by real property contractors and used to improve real property upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

<Notice 2013-002, PST on Vehicles, is a new notice that provides information on how PST applies to vehicles (other than multijurisdictional vehicles registered under the International Registration Plan) upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this notice are subject to legislative and regulatory approval.

February 14, 2013

Notice 2012-019, Notice to Tobacco Retail Dealers, has been updated with the tobacco tax rates that will come into effect on April 1, 2013 as a result of the re-implementation of the PST.

Notice 2012-021, Notice to Tobacco Wholesale Dealers, has been updated with the tobacco tax rates that will come into effect on April 1, 2013 as a result of the re-implementation of the PST.

February 13, 2013

The government tabled Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, which includes the transitional provisions and final amendments needed to re-implement the PST.

Bill 2 contains new provisions and changes to some of the proposed amendments in the unofficial consolidation of the Provincial Sales Tax Act released on January 9, 2013. The unofficial consolidation is no longer available and a new consolidated version of the Act will be provided in the near future.

February 7, 2013

Notice 2012-013, Tangible Personal Property (Goods) Brought into British Columbia, has been revised to clarify the circumstances in which out-of-province sellers who cause taxable goods to be delivered into BC are required to charge and collect the PST payable on the purchase of the goods.

February 5, 2013

Bulletin PST 300, Special Occasion Liquor Licences. This new bulletin provides information to help individuals and businesses understand how PST applies to the purchase and sale of liquor under a Special Occasion Licence upon re-implementation of the PST on April 1, 2013. The bulletin also includes information related to licences purchased before April 1, 2013 for liquor sold under the licence on or after April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

February 1, 2013

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to provide additional information on reporting and remitting PST.

 January

January 31, 2013

Bulletin MFT 009, International Air Cargo Fuel Tax Refund, has been revised to provide additional information on the expanded eligibility criteria for motor fuel tax refunds on jet fuel after March 31, 2012.

January 29, 2013

Information is available on how the elimination of the penny will impact provincial consumer taxes, including the provincial sales tax (returning April 1, 2013), tax on designated property, motor fuel tax, carbon tax, tobacco tax, and municipal and regional district tax.

January 15, 2013

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, has been revised to clarify the definition of an international flight.

January 9, 2013

Draft consolidation of PST statute released.

The government has released the draft consolidation of the provincial sales tax statute that takes effect April 1, 2013, subject to approval of the legislature.

The draft consolidation offers a preview of what the final PST act will generally look like. Final amendments leading to the re-implementation of the PST are to be formally introduced to the legislature in February 2013.

Draft regulations will be released with or before the introduction of the amendments to the legislature.

You can access the draft consolidation and related FAQs on our Forms and Publications page.

 

January 2, 2013

Registration for PST is now open!

You have the following options to register to collect PST:

  • Online through the new online system called eTaxBC. Online registration should take you about 10 to 20 minutes to complete and is the quickest way to get your new PST number. When you register online, you can also sign up for online services to manage your PST account and report and pay PST online.
  • In person - go to your nearest Service BC Centre or visit our office at 1802 Douglas Street in Victoria.
  • By mail or fax - complete the Application for Registration for Provincial Sales Tax (FIN 418) and mail or fax your completed form to the address or fax number shown on the form. If you require extra space to enter your business information, complete the Application for Registration for Provincial Sales Tax (PST) Supplementary (FIN 418S).

Need help registering?

  • Request a one-on-one consultation with a government tax specialist
  • Register for our online webinar or attend an in-person seminar
  • Read our PST bulletins and notices
  • Watch our video: PST in BC Online Registration
  • Call our toll-free help line at 1 877 388-4440
  • Email us your PST questions at CTBTaxQuestions@gov.bc.ca

 

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