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What's New
Consumer Taxes Section - 2013
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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.
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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 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:
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:
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FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) |
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FIN 319, Gift of a Vehicle |
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FIN 355, Application for Refund - General (PST) |
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FIN 355/MV, Application for Refund of Provincial Sales Tax (PST) Paid on a Motor Vehicle |
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FIN 355/Schedule, Refund Claim Schedule (PST) |
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FIN 400, Provincial Sales Tax Return |
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FIN 401, Municipal and Regional District Tax Return |
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FIN 407, Provincial Sales Tax (PST) Schedule – Boats and Aircraft |
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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:
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.
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 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?
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