Consumer Taxes Section - 2015
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:
May 7, 2015
Bulletin PST 210, Related Party Asset Transfers, has been revised to remove the requirement that an amalgamation be formed under Canadian legislation for an asset transfer from a predecessor corporation to an amalgamated corporation to be non-taxable.
Bulletin PST 314, Exemptions for First Nations has been updated to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.
April 23, 2015
The following bulletins have been updated to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.
Bulletin PST 119, Restaurants and Liquor Sellers
Bulletin PST 122, Caterers, Event Planners and Party Supply Stores
Bulletin PST 309, PST and Non-Residents
Bulletin PST 400, PST Refunds has been revised to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015. In addition, there is an added refund for customers that paid additional MRDT because of a rate change during their stay as well as an added refund for goods purchased in BC that are processed into or attached to other goods to fulfill a contract in certain circumstances.
April 16, 2015
Bulletin PST 005, Buying and Selling a Business, has been rewritten to clarify how PST applies to buying and selling a business.
Bulletin PST 135, Multijurisdictional Vehicles, has been revised to explain new procedures used to determine the travel ratio for a vehicle (retroactive to January 1, 2015), and procedures for making exempt sales of parts and related services.
April 7, 2015
Bulletin PST 308, PST on Vehicles, has been updated to clarify when a vehicle isn't considered a gift, when tax is considered to have been paid for certain exemptions and who must sign on behalf of charities.
March 31, 2015
Bulletin PST 001, Registering to Collect PST, has been revised to explain that certain additional businesses outside BC must register to collect and remit PST and that certain additional businesses outside Canada may voluntarily register to collect and remit PST. The bulletin now also clarifies where a business is considered to be located for the purpose of registering for PST.
March 24, 2015
Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to clarify who can claim a refund and that only original cash register or pump receipts that show the date, type of fuel, number of litres, and the seller's name and address are accepted for the program.
FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised to clarify that only original cash register or pump receipts that show the date, type of fuel, number of litres, and the seller's name and address are accepted for the program.
March 17, 2015
Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, has been updated to clarify that PST applies to optional warranties and agreements that include a specified number of services.
February 26, 2015
Notice 2015-002, Notice to Tobacco Manufacturers and Importers, is a new notice that advises of upcoming changes to BC's tobacco marking requirements.
February 17, 2015
The provincial government announced its 2015 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.
February 3, 2015
The Appeals webpages and Bulletin GEN 002, Appeals, have been updated to make it easier for you to find the information you need.
Form FIN 298, Appeal to Minister, is a new form you can use to file an appeal related to an assessment, disallowed refund or other decision made by the Ministry of Finance.
January 8, 2015
Bulletins CTB 002, Sales and Leases to Governments, and PST 120, Accommodation, have been revised to clarify that only federal government departments and some federal boards, agencies and commissions may claim the PST exemption. The exemption does not extend to purchases by third parties, such as those by employees of the federal government or an eligible federal entity.