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:
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.