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:
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
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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.
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:
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 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.
The following bulletins have updated with minor revisions:
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:
The following bulletins have been revised as needed to reflect this clarification.
- 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
- 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 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.