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:
October 6, 2015
Bulletin PST 306, Goods Brought Into BC by New Residents, has been revised to clarify how to calculate the depreciated purchase price and the PST due.
October 1, 2015
FIN 490, Certificate of Exemption - General, has been amended to make it clear that small sellers canít use the certificate for purchases for resale.
Notice 2015-007, 2016 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2016.
September 22, 2015
FIN 412, Tax Return - Exempt Fuel Retailer, you can now select up to June 2018 from the Return Period date pull-down menu located in Part B of the PDF form.
September 17, 2015
Bulletin PST 121, Liquor Producers has been updated to add information on charging PST on tastings and to clarify charging PST on growlers and beer.
September 10, 2015
Bulletin PST 202, School Supplies, has been revised to fix an error in the bulletin that suggested tools and equipment are exempt materials when obtained for use in home economics courses (they are taxable), and clarified that grinding wheels are exempt under certain circumstances.
September 1, 2015
Bulletin PST 120, Accommodation, has been revised to clarify that PST and MRDT do not apply to accommodation provided:
- by a religious or charitable organization at a summer camp or similar place, or
- without any of the following amenities: bed linen, electricity, indoor plumbing or heat.
August 27, 2015
Bulletin PST 314, Exemptions for First Nations is a revised bulletin to update the links related to the Nisga'a Nation treaty documents and to add a table outlining the First Nations governments that have a treaty in effect with Canada and BC.
Bulletin PST 310, Goods Brought Into BC, has been revised to clarify that the Canada Border Services Agency does not collect PST on motor vehicles, trailers and all-terrain vehicles that enter BC from outside Canada and that you must pay the PST due when you register them with ICBC. The revision also clarifies how to calculate the depreciated purchase price and the PST due.
August 25, 2015
Bulletin PST 120, Accommodation, has been revised to update the example in the Regional Destination Marketing Fees and Similar Charges section with the correct amount of the destination marketing fee charged in the City of Vancouver.
August 20, 2015
FIN 461, Application for Authorization to Sell Coloured Fuel, the authorization has been updated to reflect Budget 2015 changes for authorized sellers of coloured fuel that came into effect on July 1, 2015.
July 31, 2015
Bulletin PST 120, Accommodation, has been revised to reflect an increase in the Municipal and Regional District Tax (MRDT) rate from 2% to 3% in the City of Vancouver that will take effect on September 1, 2015.
Notice 2015-006, Notice to Accommodation Providers in the City of Vancouver, is a new notice that advises accommodation providers on how to account for the increase in the Municipal and Regional District Tax (MRDT) rate from 2% to 3% that will take effect in the City of Vancouver on September 1, 2015.
July 30, 2015
Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas has been revised to explain that the qualifying purposes for the dealer-use formula have been expanded to include where a dealer-use vehicle is used by a dealer, or by an officer, salesperson or employee of the dealer, for personal use, retroactive to April 1, 2013.
July 28, 2015
Bulletin MFT-CT 001, Fuel Sellers, has corrected information about when Deputy Collectors and Retail Dealers may apply for a refund.
July 23, 2015
Bulletin GEN 002, Appeals, has been revised to remove reference to the Residential Energy Credit and Rebate Program and Hotel Room Tax.
FIN 152, Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer, has been revised to clarify what documentation must be submitted with the form to claim a refund of motor fuel tax.
July 21, 2015
Bulletin PST 200, PST Exemptions and Documentation Requirements and Bulletin PST 207, Medical Supplies and Equipment, have been updated to clarify the exemption for lift chairs is not limited to lift chairs sold on prescription.
July 14, 2015
FIN 319, Gift of a Vehicle, has been revised to clarify that the federal goods and services tax (GST) is not a qualifying tax for the purposes of the exemption for vehicles received as a gift from a related individual.
June 30, 2015
Bulletin MFT-CT 001, Fuel Sellers, has been revised to clarify when fuel imported by ship is considered to be sold in BC.
Bulletin MFT-CT 003, Coloured Fuels, has been revised to explain when sellers of coloured fuel must obtain a Coloured Fuel Certification (FIN 430) and how penalties apply to purchasers when coloured fuel is used for an unauthorized use.
Bulletin MFT-CT-005, Tax Rates on Fuels, has been revised to explain when sellers of coloured fuel, marine diesel and locomotive fuel can sell the fuel at the 3.00Ę per litre rate. Also, clarifies the carbon tax rates for low and high heat value coal.
Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to reflect the new due date for self-assessors of motor fuel tax payable on natural gas, and to explain how penalties apply to purchasers when coloured fuel is used for an unauthorized use.
Natural Gas Consumed by Internal Combustion Engines (FIN 451), has been revised to reflect the new due date of the return and remittance.
June 23, 2015
Notice 2015-004, Changes to BC's Tobacco Marking Program, has been revised to clarify stamping requirements for retail dealers as of January 1, 2016.
June 18, 2015
Bulletin PST 201, Children's Clothing and Footwear, has been revised to expand the examples of items that qualify for the exemption and to correct information about the exemption for materials used to make or repair clothing.
June 16, 2015
Bulletin PST 120, Accommodation is a revised bulletin that clarifies the exemption on accommodation provided for a continuous period of more than one month where a business purchases a fixed number of rooms and the employees switch rooms or use different rooms during the period.
The Bulletin PST 002, Charging, Collecting and Remitting PST, and the Small Business Guide to PST have been revised to clarify reporting periods for new and non-registered collectors and to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate. The Small Business Guide to PST has also been revised to explain that certain additional businesses located outside BC must register to collect and remit PST.
June 11, 2015
Notice 2015-004, Changes to BC's Tobacco Marking Program, is a new notice that advises of changes to BC's tobacco marking requirements.
Bulletin PST 599, Real Property Transitional Rules is a revised bulletin. Effective
April 1, 2015 the transitional PST on goods obtained before April 1, 2013 and incorporated into property on or after April 1, 2013, is eliminated. In addition, effective April 1, 2015, the transitional PST of a mobile home that was acquired or manufactured before April 1, 2013, and affixed to land in BC on or after April 1, 2013, is eliminated.
May 29, 2015
Notice 2015-003, Late PST Registrations, is a new notice that explains the rules for businesses that are required to be registered to collect and remit PST but have not applied to register.
May 28, 2015
Bulletin PST 318, Trusts, is a new bulletin that explains how the PST applies to trusts.
May 26, 2015
Notice 2015-001, Notice to Retail Dealers, has been rewritten to clarify the certification requirements effective July 1, 2015 for sellers of coloured fuel, marine diesel and locomotive fuel. The new certification FIN 430, Coloured Fuel Certification is now available.
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.