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What's New
Consumer Taxes Section - 2017


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:

[Dec] [Nov] [Oct] [Sep] [Aug] [Jul] [Jun] [May] [Apr] [Mar] [Feb] [Jan]

 November

November 30, 2017

Effective January 1, 2018, the tobacco tax rate increases by 0.8 cents to 24.7 cents per cigarette or gram of tobacco. All retail and wholesale dealers need to submit an Inventory Return due to this change. We will be contacting all dealers by mail with more information on how to file.

An updated Guide to Completing the IFTA Quarterly Return is available to help IFTA carriers complete their quarterly returns. The Guide includes new information about split tax rates, reporting for dual fuel vehicles, and fuel conversion factors.

November 28, 2017

Effective January 1, 2018:

  • Taxable purchases of electricity (e.g. electricity for business use) are subject to a lower PST rate of 3.5%. Electricity will be fully exempt from PST effective April 1, 2019. Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, Bulletin PST 120, Accommodation, and the Small Business Guide to PST have been revised to reflect this change.
  • Natural gas for use in a locomotive is exempt from motor fuel tax. Bulletins MFT-CT 005, Tax Rates on Fuels, and MFT-CT 003, Coloured Fuels, have been revised to reflect this change.

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft, was revised to clarify the types of watercraft that should be included when completing this form.

November 16, 2017

Notice 2017-005, PST on Clean Energy Vehicle Program Rebates, provides important information about the value of Clean Energy Vehicle Program rebates and the application of PST. The value of the rebates provided are included in the purchase price or lease price of vehicles purchased on or after December 1, 2017 (i.e. the rebates do not reduce the purchase price for the purposes of the PST).
Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been updated to clarify that:
  • A customer may apply for a refund of PST when they return a motor vehicle to the manufacturer as a result of an independent, impartial, third-party dispute resolution process (i.e. the return does not have to be more than one year after the date of purchase)
  • The value of rebates provided under the Clean Energy Vehicle Program on or after December 1, 2017 are included in the purchase price or lease price of the vehicle (i.e. the rebates do not reduce the purchase price for the purposes of the PST)

November 2, 2017

Bulletin CTB 002, Sales and Leases to Governments has been revised to:
  • Clarify that sales to territories are not exempt from sales tax.

 October

October 31, 2017

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program has been renamed and rewritten and replaces the previous version dated September 2014. In addition, key changes include:
  • Information to reflect that:
    • Members of the Tsawwassen First Nation do not qualify for motor fuel and carbon tax exemptions as First Nations individuals
    • Tsawwassen lands do not qualify as First Nations land for the purposes of motor fuel tax or carbon tax exemptions for other First Nations individuals and bands
  • Information on:
    • How to accept expired Certificate of Indian Status Cards as documentation
    • What "personal use" does not include

October 17, 2017

Notice 2017-004, 2018 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2018.

October 5, 2017

Bulletin PST 314, Exemptions for First Nations, has been revised to:
  • Add information on:
    • what “personal use” does not include
    • how to accept expired Certificate of Indian Status Cards as documentation
    • documentation requirements for vehicles purchased on or delivered to First Nations land
  • Add information to reflect that:
    • members of the Tsawwassen First Nation do not qualify for PST exemptions as First Nations individuals
    • Tsawwassen lands do not qualify as First Nations land for the purposes of PST exemptions for other First Nations individuals and bands
  • Update terminology by replacing special occasion liquor licences with special event permits
Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program, has been revised to:
  • Add information on:
    • what “personal use” does not include
    • how to accept expired Certificate of Indian Status Cards as documentation
  • Add information to reflect that members of the Tsawwassen First Nation do not qualify for the exemption on tobacco products

October 3, 2017

Bulletin CTB 005, Penalties and Interest has been revised to correct information on the need for quarterly filers to have a 12 month history of filing tax returns and paying security in full on time to avoid a first time penalty.

 September

September 19, 2017

FIN 135, Motor Fuel Tax Return Self Assessor, was revised to clarify the instructions for self-assessing fuel purchased within the South Coast British Columbia Transportation Service Region (SCTA) or the Victoria Regional Service Area (VRTA) and used for a higher taxed purpose anywhere in BC.

September 11, 2017

The provincial government announced its 2017 Budget Update today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

September 7, 2017

Bulletin PST 003, Small Sellers, has been revised to clarify:
  • Who qualifies as a small seller with expanded examples
  • The meaning of a business premises
The Small Business Guide to PST, has been revised to:
  • Clarify the criteria for being a small seller
  • Add information about how to close your PST account
  • Update the Voluntary Disclosure section to clarify when the details regarding your disclosure must be received and to update the mailing address

 August

August 3, 2017

The following bulletins were recently updated:

Bulletin PST 135, Multijurisdictional Vehicles, was revised to clarify that if you purchase a vehicle in BC or lease a vehicle in or outside BC and intend to immediately license the vehicle as an MJV, you are not required to pay the PST to the seller or lessor. Instead, MJV tax will apply at the time of licensing.
Bulletin PST 315, Rentals and Leases of Goods, was revised to clarify that:
  • The lease price does not include optional delivery charges, except when taxable goods are leased outside of BC and shipped to the lessee in BC
  • PST applies to leases of affixed machinery
Bulletin PST 108, Boats, PST 134, Aircraft, PST 308, PST on Vehicles, were revised to clarify the:
  • Definition of a related individual in the Gifts to Related Individuals section
  • Transfers Due to Dissolution of Marriage or Relationship section
Bulletin PST 319, Partnerships, was revised to clarify the examples in the Partnerships Involving First Nations section.
Bulletin PST 320, Liquor Sold at Auctions, was revised to update terminology by replacing:
  • Special occasion liquor licence with special event permit
  • Liquor auction permit with charitable auction permit
Bulletin PST 001, Registering to Collect PST, PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, were revised to update terminology by replacing special occasion liquor licences with special event permits.
Bulletin PST 119, Restaurants and Liquor Sellers, was revised to:
  • Update terminology by replacing special occasion liquor licences with special event permits
  • Clarify the Goods Brought into BC section
  • Correct an error in the Change in Use section for goods removed from lease inventory
Bulletin MFT-CT 001, Fuel Sellers, MFT-CT 004, Registered Consumers, MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, and CT 005, Commercial Air or Marine Services, were revised to add information to explain how you can request a credit on your motor fuel or carbon tax account be transferred to another reporting period or another motor fuel or carbon tax account where there is an amount owing.

 March

March 30, 2017

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to:
  • clarify that a vehicle registered for this program can be owned (including an ownership interest) or leased
  • remove “civilians who serve in support” as civilians do not qualify for the refund under the criteria for those who are receiving the 100% disability pension as a result of active service in a war while a member of Her Majesty’s forces
  • update an example on page 6
FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities has been revised to remove “civilians who service in support” as civilians do not qualify for the refund under the criteria for those who are receiving the 100% disability pension as a result of active service in a war while a member of Her Majesty’s forces.
Notice 2014-007, Who Can Claim a Refund, has been revised to update example 4.
Notice 2017-002, Expiry of Tsawwassen First Nations Exemption, explains important changes to how provincial sales taxes apply to purchases, sales and leases by Tsawwassen Nation members and businesses, effective May 1, 2017.

March 23, 2017

Bulletin PST 120, Accommodation, has been revised to:
  • Add the following to the list of MRDT participating municipalities, regional districts and eligible entities:
    • City of Salmon Arm – rate is 2%, effective June 1, 2017
    • Cowichan Valley Regional District – rate is 2%, effective July 1, 2017
  • Revise the list of MRDT participating municipalities, regional districts and eligible entities, to reflect increases in the MRDT rate from 2% to 3% in the following areas, effective July 1, 2017:
    • City of Kamloops
    • City of Kelowna
    • City of Port Hardy
    • City of Prince George
    • City of Smithers
    • City of Richmond

March 16, 2017

Notice 2017-001, Change to the IFTA Tax Return advises carriers that effective the 1st quarter of 2017, January 1st to March 31st , IFTA tax returns will no longer be mailed out with the payment vouchers.

March 7, 2017

Bulletin PST 300, Special Event Liquor Permits, has been renamed and revised to:
  • Update terminology by replacing Special Occasion Liquor Licences with Special Event Permits
  • Clarify the information on refunds

 February

February 21, 2017

The provincial government announced its 2017 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 6, 2017

FIN 400, Provincial Sales Tax Return, has been revised to clarify that in Step 1 you enter the total sales and leases in Canada. This includes taxable, non-taxable and exempt sales and leases.

 

February 2, 2017

Bulletin CTB 002, Sales and Leases to Governments, has been revised to add that provincial governments other than BC are exempt from carbon tax, motor fuel tax, PST, MRDT and tobacco tax. Also added the Tla’amin First Nation to the list of First Nations governments that have a treaty in effect with Canada and BC.

 January

January 31, 2017

Bulletin PST 120, Accommodation, has been updated to advise that the City of Surrey is ending their participation in the MRDT program as of March 1, 2017. In addition, an example has been added to clarify when MRDT is still paid when an area stops participating in the MRDT program.

 

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