Banner

top
 

What's New
Consumer Taxes Section - 2016


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 20, 2016

Bulletin PST 302, Delivery Charges, has been revised to add information on how PST applies to delivery charges if taxable and non-taxable goods are included in the same delivery.

December 15, 2016

Bulletin PST 120, Accommodation, has been revised to:
  • clarify and expand the section on Providing Accommodation in Exchange for Services
  • add the City of Campbell River to the list of MRDT participating municipalities; rate is 3% effective March 1, 2017
  • reflect an increase in the MRDT rate from 2% to 3% in the following areas:
    • City of Chilliwack, effective January 1, 2017
    • City of Victoria, effective January 1, 2017
    • District of Tofino, effective June 1, 2017

December 6, 2016

Bulletin PST 318, Trusts, has been revised to clarify how PST applies when a trust sells or leases taxable assets in the ordinary course of business.

 November

November 29, 2016

Notice 2016-005, First Nations Customers at Tsawwassen Mills, clarifies that First Nations customers at Tsawwassen Mills mall are not exempt from PST when they purchase or lease goods or purchase services at Tsawwassen Mills mall.

November 24, 2016

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been revised to add information on what types of documentation would generally be considered sufficient evidence for providing the PST exemption for vehicles purchased by First Nations individuals or bands.

November 17, 2016

FIN 452, Requisition for Dye, has been revised and is now available online. Use this form to order dye if you have received fuel dye authorization for specific locations in BC.
Attention!
Some web browsers may not support all the features of PDF forms, such as fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader.

 October

October 27, 2016

A new video is available that provides an overview of how the PST applies to real property contractors. You can find the Provincial Sales Tax (PST) for Real Property Contractors video on the Contractors webpage.

October 25, 2016

Bulletin PST 120, Accommodation, has been revised to:
  • add information and examples to explain how MRDT applies when a customer’s stay straddles an increase in the MRDT
  • reflect an increase in the MRDT rate from 2% to 3% in the following areas:
    • City of Rossland, effective November 1, 2016
    • Sun Peaks Mountain Resort Municipality, effective November 1, 2016
    • Village of Harrison Hot Springs, effective January 1, 2017

October 18, 2016

Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program has been completely rewritten and replaces the previous version dated July 2010.

Notice 2016-004, 2017 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2017.

October 13, 2016

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, has been revised with various updates. See the Latest Revision section at the end of the bulletin for details.

Bulletin MFT-CT 003, Coloured Fuels, has been revised to clarify:

  • the definitions of highway and highway project area
  • when coloured fuel may be used in road-building machines
  • when coloured fuel can be used in a stationary engine on a motor vehicle
  • when coloured fuel can be used by the logging and mining industry if operating the vehicle on highway
In addition the bulletin has been revised to:
  • move information on refund provisions where clear fuel is used for a coloured purpose to Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, and
  • add information on an exemption from carbon tax for farmers under the Carbon Tax Act

October 4, 2016

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to explain how a scheduled reporting period may be assigned when you submit a self-assessor return and how this reporting period may be determined.

 September

September 29, 2016

Bulletin PST 321, Businesses from Outside BC, is a new bulletin that explains how the PST applies when businesses located outside BC do business in BC.

 August

August 30, 2016

Bulletin PST 300, Special Occasion Liquor Licences, has been revised to:
  • clarify that special occasion liquor licences are purchased online
  • add information on applying for refunds
Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, and Bulletin PST 118, Vehicle Services and Parts, have been revised to correct that you calculate the passenger vehicle rental tax (PVRT) due based on each full or partial 24-hour period of rental (not calendar day).

August 11, 2016

The following bulletins have been revised with various updates. See the Latest Revision section at the end of each bulletin for details.
  • Bulletin PST 110, Production Machinery and Equipment Exemption
  • Bulletin PST 111, Mining Industry
  • Bulletin PST 112, Logging Industry
  • Bulletin PST 113, Oil and Gas Industry – Producers and Processors
  • Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development
  • Bulletin PST 115, Oil and Gas Industry – Service Providers

August 4, 2016

Bulletin MFT-CT 005, Tax Rates on Fuels, has been revised to add information on:
  • standard reference conditions for gaseous and liquid fuel
  • dry natural gas and wet natural gas
  • natural gas used in stationary engines
FIN 451, Natural Gas Consumed by Stationary Internal Combustion Engines, has also been updated with minor changes to the title and clarification about the reporting period.
Attention!
Some web browsers may not support all the features of PDF forms, such as fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader.

 July

July 21, 2016

Bulletin PST 125, Advertising Agencies, has been revised to correct an error in the Change in Use section for goods removed from lease inventory and to clarify that you are exempt from PST on:
  • goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease
  • containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases

July 14, 2016

The B.C. Commission on Tax Competitiveness has been announced and the website is now live. On this site you'll find information about the commission, its members and its terms of reference. You can fill out an online form to provide your thoughts on how we can improve tax competitiveness in B.C. Check it out at engage.gov.bc.ca/taxcommission

July 7, 2016

The Small Business Guide to PST has been revised to clarify the section on Voluntary Disclosure.
Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to:
  • clarify the Canadian National Institute for the Blind (CNIB) certification requirements,
  • explain that if you are registering another person’s vehicle in which you have an ownership interest, you must provide a completed Vehicle Ownership Declaration (Step 7 of the paper registration form), and
  • correct the date in the refund example that explains when a refund claim must be received
FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has also been revised to:
  • update the options available for submitting your application,
  • add the Vehicle Ownership Declaration to Step 7 of the form, and
  • clarify information

 June

June 23, 2016

Possible Postal Service Disruption

If there is disruption to postal services, you are still responsible for filing your returns, claiming grants, applying for programs or refunds, and making payments on time.

Find out more.

June 21, 2016

Bulletin PST 204, Bicycles and Tricycles, has been rewritten and replaces the previous version dated April 23, 2013. This rewrite corrects that child seats are bike attachments and therefore exempt if installed on, or attached to, a bicycle or tricycle at the time of the sale of the bicycle or tricycle, as they are considered to form part of that sale.

June 9, 2016

Visit our updated tobacco tax wholesale dealers’ webpage to find new information on how to calculate security on cigars.
Bulletin PST 002, Charging, Collecting & Remitting PST, has been renamed When to Charge and Collect PST. The bulletin has been revised to remove information on how to report and pay (remit) PST and MRDT, including reporting periods, due dates and commission rates. This information can now be found on our Reporting and Paying Tax webpage.

June 7, 2016

Bulletin PST 314, Exemptions for First Nations, has been revised to add the Tla’amin Nation to the table of Treaty First Nations, effective April 5, 2016. In addition, the bulletin clarifies the names and band numbers of the Nisga’a Nation communities whose citizens are no longer eligible for the PST exemptions.
Bulletin PST 120, Accommodation, has been revised to:
  • add Powell River Regional District and Sunshine Coast Regional District to the list of MRDT participating municipalities, regional districts and eligible entities, effective August 1, 2016, and
  • remove information on how to report and pay PST and MRDT, including reporting periods, due dates and commission rates. You can now find this information on our Reporting and Paying Tax webpage

June 2, 2016

Notice 2016-003, Notice to Vehicle Services and Parts Providers – Multijurisdictional Vehicles, clarifies the information necessary to provide PST exemptions for services and parts for multijurisdictional vehicles (MJVs) and trailers used solely with MJVs.
Bulletin PST 001, Registering to Collect PST, has been revised to:
  • expand the type of businesses located outside Canada that can voluntarily register for PST to include businesses that hold goods in inventory in Canada but outside BC at the time they sell or provide the goods to a person in BC
  • include information on documentation requirements for liquor sellers applying to register to collect and remit PST
CTB 005, Penalties and Interest, has been revised to add further reasons tax assessments may receive a 25% penalty for wilful evasion or fraud based on Bill 14, Finance Statutes Amendment Act, 2016.
Bulletin PST 400, PST Refunds, has been revised to correct the amount of time a collector has to refund or credit a customer who was not required to pay PST and to add information on restocking fees.

 May

May 31, 2016

FIN 357, Request to Close Provincial Sales Tax Account, has been updated with minor changes.
Attention!
Some web browsers may not support all the features of PDF forms, such as fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader.

May 24, 2016

Recent ministerial appeals have concluded that PST does not apply to buckets of range balls.
As a result, the following are not subject to PST, effective April 1, 2013:
  • charges to customers for buckets of range balls that include the right to use a driving range
  • membership fees for the right to use a driving range (e.g. monthly or annual range passes) that include a limited or unlimited amount of range balls
For more information, see Notice 2016-002, Notice to Operators of Driving Ranges.
Bulletin PST 315, Rentals and Leases of Goods, has been revised as a result of this change.

May 17, 2016

FIN 175, Carbon Tax Return – Collectors, is now available for reporting periods beginning March 1, 2016. If you need a tax return for a past reporting period, see the previous versions on our website.

May 10, 2016

These two forms have been updated to reflect the current methods of filing and paying:
FIN 400, Provincial Sales Tax Return
FIN 401, Municipal and Regional District Tax Return
Attention!
Some web browsers may not support all the features of PDF forms, such as fillable or calculating fields, and may produce errors. We recommend you download the form and open it using the latest version of Adobe Reader.

 April

April 26, 2016

The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill 14, Finance Statutes Amendment Act, 2016.
  • Bulletin PST 200, PST Exemptions and Documentation Requirements
  • Bulletin PST 207, Medical Supplies and Equipment
  • Bulletin PST 305, Containers and Packaging Materials
  • Bulletin PST 505, Security Systems

April 7, 2016

Bulletin PST 104, Wholesalers, is a new bulletin that provides information to help wholesalers understand how the PST applies to their businesses.
The following bulletins have been revised to correct an error in the section for Change in Use for goods removed from lease inventory:
  • Bulletin PST 122, Caterers, Event Planners and Party Supply Stores
  • Bulletin PST 123, Graphic Designers
  • Bulletin PST 139, Interior Designers and Home Stagers
  • Bulletin PST 208, Goods for Resale

April 5, 2016

FIN 370, Wholesaler Application for Refund of Tobacco Tax, is a new form to be used only by tobacco wholesalers requesting a refund of tax due to theft, damage, fire and other reasons.
FIN 371, Retailer Application for Refund of Tobacco Tax Paid on Products Lost due to Theft, has been revised to be used only by tobacco retailers requesting a refund of tax due to theft.
Bulletin CTB 002, Sales and Leases to Governments, has been revised to update the maximum MRDT rate increase from 2% to 3%. In addition, the bulletin has added links for the Nisga’a Nation Taxation Agreement and Amendment Agreement and added links for the Amendment Agreements for the Tsawwassen First Nation Tax Agreement and the Maa-nulth First Nation Tax Treatment Agreement.

 March

March 15, 2016

Notice 2016-001, Options for Filing PST Returns, explains changes to how you can file your PST return.
FIN 146, Authorization, the mailing address has been changed to PO Box 9435 Stn Prov Govt, Victoria BC V8W 9V3.
The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill 14, Finance Statutes Amendment Act, 2016.
  • Bulletin PST 129, Florists
  • Bulletin PST 130, Fabric and Craft Stores
  • Bulletin PST 132, Building and Home Improvement Stores
  • Bulletin PST 138, Personal Services
  • Bulletin PST 205, Books Magazines Newspapers and Other Publications
  • Bulletin PST 206, Grocery and Drug Stores
  • Bulletin PST 209, Exemption for Prototypes
The following bulletins have updated with minor revisions:
  • Bulletin PST 139, Interior Designers and Home Stagers
  • Bulletin PST 140, Funerals

 February

February 26, 2016

Bill 14 , Finance Statutes Amendment Act, 2016 (subject to receiving royal assent), clarifies that the following are exempt from PST effective April 1, 2013:
  • goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease
  • containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases of goods
The following bulletins have been revised as needed to reflect this clarification.
  • Bulletin PST 101, Farmers
  • Bulletin PST 102, Commercial Fishers
  • Bulletin PST 103, Aquaculturists
  • Bulletin PST 109, Printers and Publishers
  • Bulletin PST 118, Vehicle Services and Parts
  • Bulletin PST 119, Restaurant and Liquor Sellers
  • Bulletin PST 121, Liquor Producers
  • Bulletin PST 122, Caters, Event Planners and Party Supply Stores
  • Bulletin PST 123, Graphic Designers
  • Bulletin PST 126, Photographers, Videographers and Photofinishers
  • Bulletin PST 127, Veterinarians and Pet Stores
  • Bulletin PST 128, Nurseries and Garden Stores
  • Bulletin PST 208, Goods for Resale

February 16, 2016

The provincial government announced its 2016 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

 January

January 26, 2016

FIN 461, Application for Authorization to Sell Coloured Fuel form has been revised. It now includes step-by-step instructions and the redesigned form makes it easier to complete.

January 19, 2016

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers, has been revised to clarify when contractors are eligible for a refund of PST paid on goods incorporated into other goods for resale.
The Guide to Completing the Generic Motor Fuel Tax Return is a new guide that provides detailed information to help collectors and registered consumers under the Motor Fuel Tax Act (MFTA) complete the Generic Motor Fuel Tax Return.
Bulletin PST 208, Goods for Resale, is a new bulletin that explains the PST exemptions for goods for resale.
Bulletin CTB 005, Penalties and Interest, has been completely rewritten and replaces the previous version dated July 2011.
A new security feature was added to eTaxBC. If you use eTaxBC, you will need to enter an access code the first time you log on to your eTaxBC account, even if you are a current eTaxBC user. You can get your access code at any time – you don’t need to wait until you file your next return. Learn more about the new security feature.

January 14, 2016

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to:
  • correct the date in the refund example that explains when a refund claim must be received,
  • clarify the instructions for calculating the depreciation rate,
  • add information and examples to show how PST applies when you make sales that include a mix of taxable goods, exempt goods and related services, and
  • add information to help you ensure the refund application is submitted by the person entitled to the refund.

January 5, 2016

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised so you can now claim the fuel you purchased in each area of BC (Victoria Area, Vancouver Area, Other Areas of BC) for each calendar year.

 

2017   ||   2016   ||   2015   ||   2014   ||   2013  

 
bottom