What's New Consumer Taxes Section - 2009	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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November 19, 2009

Rebate threshold and transitional rules for new housing –The Province is proposing to increase the threshold for the B.C. HST new-housing rebate from $400,000 to $525,000 to ensure that, on average, purchasers of new homes up to $525,000 pay no more tax due to harmonization than is currently embedded as PST.

The Province is also proposing transitional rules for new housing. The provincial portion of the HST would not apply to sales of new homes where ownership or possession is transferred before July 1, 2010. In addition, sales of new homes under written agreements of purchase and sale entered into on or before November 18, 2009, would generally not be subject to the provincial portion of the HST, even if both ownership and possession are transferred on or after July 1, 2010.

November 16, 2009

Point-of-Sale Rebates for British Columbia HST – The Province is proposing to increase the threshold for the B.C. HST new-housing rebate from $400,000 to $525,000 to ensure that, on average, purchasers of new homes up to $525,000 pay no more tax due to harmonization than is currently embedded as PST.

The Province is also proposing transitional rules for new housing. The provincial portion of the HST would not apply to sales of new homes where ownership or possession is transferred before July 1, 2010. In addition, sales of new homes under written agreements of purchase and sale entered into on or before November 18, 2009, would generally not be subject to the provincial portion of the HST, even if both ownership and possession are transferred on or after July 1, 2010.

November 10, 2009

Bulletin SST 059, Dentists, has been rewritten using plain language and a new format so that the information is easier to read.

Bulletin GEN 007, Exemption for Members of the Diplomatic and Consular Corps, has been rewritten in plain language and also clarifies the information regarding the PST exemption on liquor.

October 27, 2009

Notice to Propane Sellers – Residential Propane Storage Tanks has been issued to clarify how PST applies to sales and leases of residential propane storage tanks. This notice also explains that propane sellers may be eligible for a refund of PST paid on residential propane storage tanks that have been sold or leased to a customer.

October 20, 2009

Bulletin SST 008, Boat Vendors (formerly titled Application of Tax to Boat Leases and Charters), has been completely rewritten specifically for boat vendors using plain language principles and a new format so that the information is easier to read. It also includes updated information on leases and charters.

Bulletin SST 114, Boat Owners (formerly titled Boats), has been rewritten specifically for boat owners and includes updated information on leases and charters.

October 15, 2009

HST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.

October 1, 2009

Bulletin HRT 007, HRT Municipal and Regional District Tax, has been updated to add the District of Squamish to the areas collecting the additional hotel room tax on accommodation sales, effective November 1, 2009.

September 24, 2009

The notice Sales to Tsawwassen First Nation Customers explains how tax applies to sales made to Tsawwassen First Nation customers.

September 17, 2009

Notice: Courtesy Vehicles Provided Under an Alternative Transportation Program (ATP), Prior to November 1, 2008 has been amended to clarify how passenger vehicle rental tax (PVRT) is calculated according to a 24-hour period on the rental or lease of vehicles, including courtesy vehicles.

Bulletin SST 042, Motor Vehicle Dealers and Leasing Companies, has been amended to clarify how passenger vehicle rental tax (PVRT) is calculated according to a 24-hour period on the rental or lease of vehicles, including courtesy vehicles.

Bulletin SST 122, Auto Services and Parts, has been amended to clarify how passenger vehicle rental tax (PVRT) is calculated according to a 24-hour period on the rental or lease of vehicles, including courtesy vehicles.

September 1, 2009

The provincial government announced its September Budget Update 2009 on September 1, 2009. Programs administered by the Consumer Taxation Branch are amended as a result. The changes are described in the following publications and webpages.

September Budget Update 2009 – Consumer Tax Information
2009 Budget and Fiscal Plan Update
September Budget Update 2009 – Tax Change Summary

August 18, 2009

Bulletin SST 126, Oil and Gas Industry - Service Providers and Contractors, has been updated to clarify information on the production machinery and equipment (PM&E) exemption for businesses that provide services to the oil and gas industry.

August 11, 2009

Bulletin SST 110, Warranties, Service Contracts and Maintenance Agreements, has been completely rewritten using plain language and a new format so that the information is easier to read.

Notice to Temporary Olympic/Paralympic Liquor Licensees. This notice explains the application and remittance procedures of PST for temporary Olympic/Paralympic liquor licensees.

August 6, 2009

Bulletin SST 029, Printers and Publishers, has been rewritten using plain language principles and incorporates information about the production machinery and equipment exemption.

July 23, 2009

SST 015, Environmental Levies has been revised to update the contact number for the Product Stewardship Division, Ministry of Environment.

The Carbon Tax webpage has been updated with new forms and information that reflect the rate increase effective July 1, 2009.

July 7, 2009

Notice to Motor Vehicle Dealers – Optional Service Contracts and Extended Care Plans. This notice clarifies how PST applies to optional service contracts, including extended care plans.

Island Savings Credit Union and J.P. Morgan now offer electronic filing and payment of provincial sales tax. Please see Online Filing and Payment of Provincial Sales Tax (PST) on our Brochures page for details. The web version of this brochure also links to updated frequently asked questions about this service.

June 30, 2009

Bulletin MFT 008, International Fuel Tax Agreement and Motive Fuel User Permits, has been rewritten and now includes information on the motive fuel user permits and carbon tax.  Also, the Notice to Commercial Motor Carriers has been removed and the information can be found in MFT 008, International Fuel Tax Agreement and Motive Fuel User Permits.

Bulletin SST 015, Environmental Levies, has been rewritten using plain language principles and a new format so that the information is easier to read.

June 25, 2009

Bulletin SST 085, Alternative Fuel Vehicles and Fuel Efficient Vehicles, has been rewritten and replaces the version dated February 2009.  Also, the following bulletin and notices have been removed and combined into Bulletin SST 085, Alternative Fuel Vehicles and Fuel Efficient Vehicles.

• Bulletin SST 087, Alternative Fuel Vehicles:  Calculating the Tax Reduction
• Notice to Motor Vehicle Dealers:  PST Reduction for Qualifying Fuel Efficient Vehicles
• Notice to Motor Vehicle Dealers:  Vehicles that Qualify for a PST Reduction

June 23, 2009

Bulletin SST 070, Motor Vehicles Modified to Accommodate Persons with a Disability has been completely rewritten using plain language so that the information is easier to read. .

June 9, 2009

The eligible 2009 fuel efficient vehicles qualifying for a PST reduction has been updated to include the Toyota RAV4 (automatic). This list is located on the Motor Vehicle Dealer's industry webpage.

May 29, 2009

The process for setting up online filing and payment of provincial sales tax is now easier, and the service is available through more financial institutions. For details and a list of participating financial institutions, please see Online Filing and Payment of Provincial Sales Tax (PST) on our Brochures page. The web version of this brochure also links to frequently asked questions about this service.

May 26, 2009

Notice – Carbon Tax Rate Changes. This notice advises purchasers and users of fuels in British Columbia that carbon tax rates will increase effective July 1, 2009 to June 30, 2010. In addition, this notice advises deputy collectors or retail dealers that they are required to report their fuel inventory after midnight on June 30, 2009. Also included is the change in date to report carbon tax rates on sales invoices from
June 30, 2009 to December 31, 2009.

Notice to Deputy Collectors and Retail Dealers – Fuel Inventory – Effective July 1, 2009, the carbon tax rates that apply to the purchase or use of fuels in British Columbia will increase. This notice explains your responsibilities as deputy collectors and retail dealers for calculating and remitting the additional security due on your fuel inventory. You are required to determine the amount of fuel that you own immediately after midnight on June 30, 2009.

May 19, 2009

Bulletin SST 005, Laundry and Dry-Cleaning Businesses, has been completely rewritten using plain language and a new format so that the information is easier to read.

May 12, 2009

Bulletin SST 122, Automotive Services and Parts, has been updated to refer and link to the notice, Courtesy Vehicles Provided under an Alternative Transportation Program (ATP) Prior to November 1, 2008, which provides further information about PST on courtesy vehicles provided under the old ATP program.

April 23, 2009

Notice – Courtesy Vehicles Provided under an Alternative Transportation Program (ATP) Prior to November 1, 2008. This notice explains how PST applied to courtesy vehicles provided to customers under an alternative transportation program (ATP) prior to November 1, 2008.

April 16, 2009

Bulletin GEN 009, Understanding Your Consumer Tax Audit, has been updated to provide more information about the Audit Limitation Waiver Agreement.

April 2, 2009

Notice – Carbon Tax Refunds – Purchasers. This notice updates the method of calculating the amount of a carbon tax refund claim for purchasers of fuel used as a reductant in the production of lead or zinc. This new calculation method is effective February 1, 2009.

March 17, 2009

School Supplies Purchased by Private Career Training Institutions. This notice clarifies how PST applies to school supplies purchased by private career training institutions.

Bulletin SST 012, School Supplies, is updated to clarify that private career training institutions must be registered and accredited with the Private Career Training Institutions Agency to qualify for the school supplies exemption.

Bulletin SST 042, Motor Vehicle Dealers and Leasing Companies, has been updated in the sections on Alternative Fuel Vehicles and Fuel Efficient Vehicles to reflect new public information on lists of qualifying 2009 alternative fuel and fuel efficient vehicle models.

February 24, 2009

Bulletin MFT 004, Fuel Tax Refund Program for Persons with Disabilities has been completely rewritten using plain language and a new format so that the information is easier to read.

February 19, 2009

Notice to Businesses - PST on Administrative Materials. This notice clarifies how PST applies to administrative materials sent into or out of British Columbia.

Bulletin SST 098, Equipment Brought into British Columbia for Temporary Use (1/3rd Formula), has been rewritten using plain language and a new format so that the information is easier to read.

February 17, 2009

The provincial government announced its 2009 Budget on
February 17, 2009. Programs administered by the Consumer
Taxation Branch are amended as a result. The changes are
described in detail in the following publications and webpages.

2009 Consumer Tax Budget Information
2009 Budget and Fiscal Plan
Budget 2009 Tax Change Summary

January 27, 2009

Bulletin SST 051 Aircraft has been updated to include information on how PST applies to flying schools.

Bulletin SST 122, Automotive Services and Parts, has been updated to clarify that inspection services are not taxable when no repairs are performed. The bulletin also confirms the application of PST and the Passenger Vehicle Rental Tax (PVRT) to courtesy vehicles provided under an alternative transportation program.

January 20, 2009

The eligible 2009 fuel efficient vehicles qualifying for a PST reduction has been updated to include the Ford Escape XLT (manual) FWD. This list is located on the Motor Vehicle Dealer's industry webpage.

Two new forms, Schedule 1 – Gasoline Schedule (FIN 127) and Schedule 2 – Diesel Schedule (FIN 133) are now available for use by Exempt Fuel Retailers authorized to purchase these fuels exempt of security.  Use these forms to report your monthly clear gasoline and /or diesel and coloured gasoline and/or diesel purchases.  Attach the relevant schedule(s) and the relevant gasoline and/or diesel purchase invoices when submitting your monthly Tax Return- Exempt Fuel Retailer (FIN 412) for the January 2009 reporting period onward.

Bulletin SST 016, Provincial Social Service Tax (PST) and Federal Goods and Services Tax (GST), has been rewritten using plain language principles and a new format so that the information is easier to read.

Bulletin SST 109, Prototypes, has been rewritten using plain language principles and a new format so that the information is easier to read. It has also been updated to include information on mock-ups.

January 13, 2009

A new form, Carbon Tax Return - Miscellaneous (FIN 162) is now available. Use this form if you have sold fuel in British Columbia that you acquired without paying security or tax. Do not use this form if you have been appointed a collector or an exempt fuel retailer or to report sales of marketable natural gas and propane.

January 6, 2009

The eligible 2009 fuel efficient vehicles qualifying for a PST reduction has been updated to include the Jetta TDI Wagon (automatic and manual). This list is located on the Motor Vehicle Dealer's industry webpage.