Consumer Taxes Section - 2014
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:
April 17, 2014
The Small Business Guide to PST has been revised to remove information on the PST Education Program (PSTEP) that wrapped up on March 31, 2014, and to clarify:
- the criteria for who qualifies as a small seller,
- the requirement to charge, collect and remit PST on sales of business assets, and
- the process for voluntary disclosures of PST liabilities.
Bulletin PST 310, Goods Brought Into BC, is a new bulletin that explains how the PST applies to goods brought or sent into BC or received in BC.
FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has been revised to clarify the instructions and make it easier to complete.
Learn more about the Fuel Tax Refund Program for Persons with Disabilities and who qualifies.
FIN 355/PAC, Application for Refund of Provincial Sales Tax (PST) Paid on PAC-Funded Purchases, is a new form that allows Parent Advisory Councils or authorities to apply for a refund of PST paid on qualifying goods and software for student and school use.
April 15, 2014
Bulletin PST 121, Liquor Producers, is a new bulletin that provides information to help wineries, breweries, cideries, meaderies, distilleries, U-brews, U-vins, and wine and beer making supply stores understand how the PST applies to their businesses.
April 10, 2014
The BC IFTA Operating Manual has been revised to include information on how you can use eTaxBC to register for IFTA, renew your annual licence and file and pay your quarterly tax returns.
Bulletin PST 305, Containers and Packaging Materials, has been revised to clarify when you must pay PST if you obtain reusable containers in BC and you intend to sell your goods packaged or delivered in or on the reusable container.
April 8, 2014
Bulletin CT 005, Commercial Air or Marine Services, has been updated to include information on filing returns and paying tax using eTaxBC.
April 1, 2014
Bulletin PST 300, Special Occasion Liquor Licences, has been revised to clarify what supporting documents are required when you apply for a refund from the ministry, and to add a new section on Special Occasion Licences and First Nations.
Bulletin PST 402, PST Refunds on Charity-Funded Purchases of Medical Equipment, is a new bulletin that provides information on the PST refund available to eligible charities for certain medical equipment purchased with funds contributed by the charity.
Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits, has been revised to include information on how you can use eTaxBC to register for IFTA, renew your annual licence and file and pay your quarterly tax returns.
Bulletin PST 134, Aircraft, is a new bulletin that explains how PST applies to aircraft and aircraft parts.
Bulletin PST 202, School Supplies, has been revised to clarify that pastels and pastel crayons are taxable; however, pastel pencils are eligible for the exemption for school supplies for students.
March 28, 2014
Bulletin PST 210, Related Party Asset Transfers, is a new bulletin that provides information on the PST exemptions for related party asset transfers.
Bulletin PST 503, Affixed Machinery is a new bulletin that explains how PST applies to purchases and leases of affixed machinery, and services to affixed machinery.
March 27, 2014
The following new bulletins have been added to our PST website:
Bulletin PST 500, PST Overview for Real Property Contractors
Bulletin PST 501, Real Property Contractors
Bulletin PST 502, Examples – Goods That Generally Become Part of Real Property and Goods That Do Not
Bulletin PST 599, Real Property Transitional Rules
Bulletin PST 501, Real Property Contractors replaces the previous Bulletin PST 104, Real Property Contractors.
Bulletin PST 317, Tax Payment Agreements, and FIN 384, Application for Tax Payment Agreement (TPA), have been revised to clarify which financial statements must be included with the application form.
Bulletin MFT-CT 001, Fuel Sellers, has been revised to include information on reporting and remitting security or tax using eTaxBC, and to add the carbon tax exemption on motor fuel purchased on or after January 1, 2014 by farmers for an authorized use.
March 25, 2014
Bulletin PST 205, Books, Magazines, Newspapers and Other Publications, has been revised to include information on how PST applies to goods used to make publications and to provide additional information on taxable publications.
Bulletin PST 100, Safety Equipment and Protective Clothing, has been revised to clarify that fixed CO (carbon monoxide) detectors do not have to provide an audible warning to be exempt as general safety equipment. The revision also clarifies that strollers sold with children's booster car seats or children's restraint car seats for a single price are subject to the bundled sales rules.
Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been updated to provide information about paying taxes due online using eTaxBC.
March 20, 2014
FIN 461, Application for Authorization to Sell Coloured Fuel, has been revised to include coloured heating oil and coloured non-motor fuel oil.
March 18, 2014
Bulletin MFT-CT 002, Sales to First Nations, and the Exempt Fuel Retailer Program, has been renamed and updated to provide information about paying taxes due online using eTaxBC.
Bulletin CTB 002, Sales and Leases to Governments, has been revised to clarify that BC Crown Corporations must pay BC taxes unless a specific exemption applies.
March 13, 2014
Bulletin PST 309, PST and Non-Residents, is a new bulletin that explains how the PST applies to non-residents of BC.
Bulletin PST 140, Funerals, is a new bulletin that provides information to help businesses involved in the funeral industry (funeral homes, memorial parks, memorial dealers, crematoriums, undertakers and morticians) understand how PST applies to their businesses.
The FIN 125, Collector's Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated for the April 1, 2014 tax rate change and are available on our website. The FIN 225, Retail Dealer's Inventory Return has also been updated and will be sent to you by mail or you may contact the ministry for your return at 250 387-9115. Alternatively, you may now file all these returns and make payments by going online using eTaxBC at gov.bc.ca/etaxbc/myaccount
March 6, 2014
Bulletin PST 401, PST Refunds on PAC-Funded Purchases, is a new bulletin that provides information on the PST refund available for certain goods and software purchased with funds raised by parents' advisory councils (PACs).
Bulletin PST 209, Exemption for Prototypes, is a new bulletin that explains how PST applies to prototypes.
March 4, 2014
Bulletin PST 302, Delivery Charges, has been revised to provide additional information on non-taxable delivery charges.
Bulletin MFT-CT 003, Coloured Fuels, has been updated to provide information on a carbon tax refund for farmers who use clear gasoline or diesel in a farm truck while operating internationally for a farm purpose. Information about submitting the Dye Stock Report online using eTaxBC is also provided.
Bulletin MFT-CT 004, Registered Consumers, has been updated to include information on filing and paying returns using eTaxBC.
Bulletin PST 112, Logging Industry, has been revised to clarify how to calculate depreciated value for change in use.
February 27, 2014
Bulletin PST 136, Concrete, is a new bulletin that explains how the PST applies to ready-mixed concrete and precast concrete.
February 25, 2014
Bulletin PST 313, Administrative Materials, is a new bulletin that explains how the PST applies to administrative materials.
Bulletin CTB 004, Statistical Sampling, is a new bulletin that explains statistical sampling and how it may be used during a consumer tax audit.
Bulletin CTB 001, Bad Debts, is a new bulletin that provides information on how to calculate and claim adjustments or refunds of tax or security paid or remitted on transactions written off as bad debts for carbon tax, motor fuel tax, provincial sales tax (PST) and tobacco tax. This bulletin replaces Bulletin GEN 001 Refunds of Tax Paid or Remitted on Sales Written Off as Bad Debts.
The following refund forms have been revised to allow claims for bad debts:
- FIN 143, Application for Refund of Carbon Tax Deputy Collector or Retail Dealer
- FIN 152, Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer
Bulletin PST 317, Tax Payment Agreements, is a new bulletin that provides information on voluntary tax payment agreements (TPAs) that eligible businesses may apply to enter into with the Ministry of Finance. A TPA allows eligible businesses to defer paying PST when they acquire or lease certain items for business use, and to self-assess and remit the PST due on any items later used for a taxable purpose.
The FIN 384, Application for Tax Payment Agreement (TPA) is available for eligible businesses to apply to enter into a voluntary tax payment agreement with the ministry.
February 18, 2014
The provincial government announced its 2014 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.
Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, is a new bulletin that provides information to help motor vehicle dealers and leasing companies understand how the PST applies to their businesses.
Bulletin PST 315, Rentals and Leases of Goods, is a new bulletin that provides information to help lessors understand how the PST applies to leases of goods.
January 9, 2014
Bulletin PST 105, Software, has been rewritten to include more detailed information on how the PST applies to intangible software (e.g. provided over the Internet, including by email, FTP, download or other electronic means).
Bulletin CTB 006, Board Member's Liability is a new bulletin that explains how a board member of a corporation may be liable for taxes that the corporation does not collect or remit as required.
January 7, 2014
New Online Services
Motor fuel, carbon and tobacco tax accounts now have access to our new online system called eTaxBC. eTaxBC allows you to access and update your account information, correspond with ministry staff, file your tax returns and pay your taxes. Learn more at gov.bc.ca/etaxbc/myaccount
Bulletin PST 122, Caterers, Event Planners and Party Supply Stores, is a new bulletin that provides information to help caterers, event planners and party supply stores understand how the PST applies to their businesses.
January 2, 2014
FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised to include the 2014 calendar year for fuel receipts.