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What's New
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:

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

 November

November 18, 2014

Bulletin PST 207, Medical Supplies and Equipment, has been revised to clarify the example of how PST applies to promotional materials.

Bulletin PST 005, Buying a Business, is a new bulletin that explains how PST applies to buying and selling a business.

November 10, 2014

Notice 2014-005, 2015 IFTA Licence Renewal, provides important information about renewing your IFTA licence and decals for 2015.

November 7, 2014

Notice 2013-011, Notice to Off-Road Vehicle Owners, has been revised to include information on what documentation to provide to ICBC to prove payment of tax if the ORV is required to be registered.

November 6, 2014

Bulletin PST 120, Accomodation, has been revised to include updated information in the list of MRDT participating municipalities, regional districts and eligible entities.

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to clarify that in circumstances where a seller has 180 days to provide a refund or credit of PST paid to a customer, the seller cannot refund the customer PST after the 180 days.

 October

October 21, 2014

Notice 2013-011, Notice to Off-Road Vehicle Owners, has been updated to add information on paying PST if the off-road vehicle is required to be registered with ICBC.

October 7, 2014

Bulletin PST 125, Advertising Agencies, is a new bulletin that provides information to help advertising agencies understand how the PST applies to their businesses.

Bulletin PST 308, PST on Vehicles, has been revised to clarify that in this bulletin a vehicle includes a trailer. The revision also clarifies how to calculate depreciated value.

 September

September 30, 2014

Bulletin CT 002, Carbon Tax Refunds for Purchasers, has been revised to add information on the carbon tax refund available for farmers who purchase clear fuel in BC for use in a farm truck while operating internationally for a farm purpose.

September 11, 2014

Bulletin MFT-CT 002, Sales to First Nations, and the Exempt Fuel Retailer Program has been revised to include information on sales to partnerships, and the need to submit an amended tax return if an error is identified on a previous reporting period.

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to clarify the process if multiple debit/credit cards are used for purchases included in a refund application.

September 2, 2014

Bulletin PST 138, Personal Services, is a new bulletin that explains how PST applies to personal services.

Bulletin PST 108, Boats, has been revised to include information on filing electronically using eTaxBC, and to clarify how the depreciation rate is calculated for partial years.

Bulletin PST 134, Aircraft, has been revised to include information on filing electronically using eTaxBC.

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft, has been revised to include information on filing electronically using eTaxBC, and now requests details about exemptions claimed.

 August

August 26, 2014

Bulletin MFT-CT 001, Fuel Sellers, has been revised to clarify the exemptions to the requirement to pay a security and the circumstances under which a fuel seller is not required to collect motor fuel tax or carbon tax.

August 19, 2014

FIN 355/MEC, Application for Refund of Provincial Sales Tax (PST) Paid on Charity-Funded Purchases of Medical Equipment, is a new form that allows eligible charities to apply for a refund of PST paid on qualifying medical equipment. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

August 12, 2014

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to clarify the exemption for goods used by a contractor to fulfil a contract with a person who would be exempt from PST if they had purchased the goods instead of the contractor.

August 7, 2014

Bulletin PST 123, Graphic Designers, is a new bulletin that provides information to help graphic designers understand how the PST applies to their businesses.

Bulletin PST 107, Telecommunication Services, has been revised to include information on web design services.

 July

July 24, 2014

Bulletin PST 140, Funerals, has been re-written to clarify how PST applies to businesses involved in the funeral industry.

July 15, 2014

Bulletin PST 119, Restaurants and Liquor Sellers is a revised bulletin that corrects the reference to 'corkage' to refer specifically to unopened bottles of commercially-made wine.

July 8, 2014

Bulletin PST 309, PST and Non Residents is a revised bulletin that clarifies non-resident individuals are not required to pay PST on boats and travel trailers they receive delivery of in BC, when that boat or travel trailer has come from outside BC.

July 3, 2014

Bulletin PST 310, Goods Brought Into BC is a revised bulletin that clarifies how non-resident individuals are not required to pay PST on boats and travel trailers they receive delivery of in BC when that boat or travel trailer has come from outside BC. In addition, the bulletin clarifies how to calculate the depreciated value on goods brought into BC.

 June

June 27, 2014

Bulletin CT 001, Natural Gas and Biomethane Sellers, is a new bulletin that explains for natural gas and biomethane sellers their obligation to charge, collect and remit carbon tax.

FIN 449, Certificate of Exemption Natural Gas, is a new form that allows purchasers to claim an exemption from PST when natural gas is purchased for use in an internal combustion engine.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to include:

  • the exemption for natural gas purchased for use in an internal combustion engine
  • the exemption for drugs and medicines to treat animals in specific situations, and vitamins and dietary supplements that are orally ingestible and for animals in specific situations.

Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, has been revised to include information on how to claim the exemption for natural gas purchased for use in an internal combustion engine.

Bulletin MFT-CT 005, Tax Rates on Fuels, has been revised to include information on using eTaxBC to submit South Coast British Columbia Transportation Tax Returns and British Columbia Transit Tax Returns (Victoria). Also, has been revised to clarify when motor fuel tax must be self-assessed on natural gas used in a stationary internal combustion engine.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to clarify when motor fuel tax must be self-assessed on natural gas used in a stationary internal combustion engine.

June 26, 2014

Bulletin PST 110, Production Machinery and Equipment Exemption, has been revised to clarify how PST applies to certain goods that are consumed during use, and to include information on tax payment agreements and goods brought into BC. The revision also provides additional information on real property contracts and affixed machinery, and on calculating depreciated value for change in use.

Bulletin PST 112, Logging Industry, has been revised to clarify how PST applies to certain goods that are consumed during use, and to include information on tax payment agreements. The revision also provides additional information on calculating depreciated value for change in use.

Bulletin PST 113, Oil and Gas Industry Producers and Processors, and Bulletin PST 114, Oil and Gas Industry Exploration, Discovery and Development, have been revised to include examples of exempt and taxable items, clarify how PST applies to certain goods that are consumed during use, and provide information on tax payment agreements. The revision also provides additional information on real property contracts and affixed machinery, goods brought into BC, and calculating depreciated value for change in use.

Bulletin PST 115, Oil and Gas Industry Service Providers, is a new bulletin that provides information to help service providers in the oil and gas industry understand how the PST applies to their businesses.

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits, is a revised bulletin that provides information on the need to submit an amended tax return upon identification of an error from a previous reporting period.

BC IFTA Operating Manual, is a revised brochure that provides information on how you must submit an amended return if you identify an error in a tax return from a previous reporting period.

Bulletin MFT-CT 004, Registered Consumers, is a revised bulletin that clarifies that taxpayers must submit an amended tax return upon identification of an error from a previous reporting period.

June 24, 2014

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers, is a new bulletin that explains the options available to contractors who are also retailers or wholesalers to account for the PST on their inventory.

The following bulletins have been updated to reflect recent changes to the Provincial Sales Tax Exemption and Refund Regulation and the Provincial Sales Tax Regulation. Details of the changes are outlined in the Latest Revision section in each bulletin.

Bulletin PST 001, Registering to Collect PST
Bulletin PST 101, Farmers
Bulletin PST 111, Mining Industry
Bulletin PST 127, Veterinarians and Pet Stores
Bulletin PST 315, Rentals and Leases of Goods
Bulletin PST 317, Tax Payment Agreements
Bulletin PST 400, PST Refunds
Bulletin PST 501, Real Property Contractors

 May

May 29, 2014

Bulletin CTB 003, Audits, is a new bulletin that explains what to expect during your consumer tax audit. This bulletin replaces Bulletin GEN 009 Understanding Your Consumer Tax Audit.

May 27, 2014

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been updated to:
  • make it consistent with the new webpages
  • add information on registering online using eTaxBC
  • clarify the one-time exception for providing original fuel receipts
Bulletin PST 506, Real Property Situated Outside BC, is a new bulletin that explains how the PST applies to goods used by contractors to supply and affix, or install, goods so that they become part of real property situated outside BC.

May 20, 2014

Bulletin GEN 001, Collecting Overdue Taxes is a new bulletin that provides general information about the collection process when an individual or company owes taxes to the provincial government. This bulletin replaces Bulletin GEN 011, Collecting Unpaid Taxes.

May 15, 2014

Bulletin PST 134, Aircraft, has been revised to clarify how the depreciation rate is calculated per 30-day period for partial years.

Bulletin PST 311, Promotional Materials and Special Offers, is a new bulletin that explains how PST applies to promotional materials and certain special offers you may provide or offer to promote your business.

Bulletin PST 316, Bundled Sales and Leases, is a new bulletin that explains how PST applies to bundled sales and leases.

Bulletin PST 132, Building and Home Improvement Stores, is a new bulletin that provides information to help building and home improvement store operators understand how the PST applies to their businesses.

May 8, 2014

Bulletin PST 307, Goods Brought Into BC for Temporary Use is a new bulletin that explains how PST applies to goods that are brought or sent into BC or received in BC for temporary use.

May 1, 2014

Bulletin PST 129, Florists, is a new bulletin that provides information to help florists understand how the PST applies to their businesses.

 April

April 29, 2014

Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, is a new bulletin that explains how PST applies to warranties, service contracts and maintenance agreements, and to parts and services provided under these agreements.

FIN 357, Application to Cancel PST Registration (Small Sellers) is available for registered collectors requesting to cancel their provincial sales tax (PST) registration in order to become small sellers.

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

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

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

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.

 

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