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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[Dec] [Nov] [Oct] [Sept] [Aug] [July] [June - Jan]

December 6, 2007:

Bulletins TTA 001, Exempt Sales Made by Retail Dealers (ESRDs), TTA 004, Wholesale Dealers, Security Payments, Exemptions and Refunds, and TTA 006, British Columbia’s Tobacco Marking Program, have been revised to include information on the new Tobacco Retail Authorization requirements.

December 5, 2007:

The Oil and Gas Industry - Taxable List and the Oil and Gas Industry - Non taxable List have been revised to move meter skids from the taxable list to the non taxable list.

The lists below have been updated to explain how the PST applies to biocides and other catalysts and direct agents. This is a result of the British Columbia Court of Appeal's decision with respect to Domtar v. Her Majesty the Queen in Right of the Province of British Columbia, 2007 BCCA 49.

• Non-Taxable/ Taxable List - Catalysts and Direct Agents for the Oil Refining Process
• Non-Taxable/ Taxable List - Direct Agents for Natural Gas Production
• PST Taxable List - Catalysts and Direct Agents for the Mining Industry
• PST Non-Taxable List - Catalysts and Direct Agents for the Mining Industry

December 4, 2007:

Bulletin SST 052, Ready-Mixed Concrete Industry, has been revised to clarify the information on refunds of motor fuel tax.

Notice to the Medical, Dental and Veterinary Industries. This notice clarifies how PST applies to sales of medicaments.

November 30, 2007:

Bulletin SST 069, Taxidermists has been revised to clarify that PST applies differently depending on the type of service or product a taxidermist provides.

November 29, 2007:

Bulletins SST 038, Veterinarians, and SST 059, Dentists, have been revised to remove the section containing information for pharmaceutical companies, as it does not affect veterinarians or dentists.

November 13, 2007:

Bulletin HRT 003, Completing the Hotel Room Tax Return, and bulletin SST 032, Completing the Social Service Tax Return, have been renamed and rewritten using plain language and a new format so that the information is easier to read.

November 8, 2007:

The Construction Industry website has been updated with links to two forms frequently used by the industry.

October 25, 2007:

Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the Town of Osoyoos to the areas collecting the additional tax on accommodation sales.

Bulletins HRT 002, Fishing Lodges, Guide Outfitters, Guest Ranches and Accommodation Packages and HRT 009, Accommodation Providers to Natural Resource Industries, have been revised to clarify when an accommodation provider must register as an operator and collect hotel room tax.

October 23, 2007:

Bulletin SST 006, Medical Supplies and Equipment, has been revised to clarify that resuscitators are PST exempt and to provide updated information on when syringe injectors are PST exempt.

October 16, 2007:

Notice to Taxpayers – Provincial Sales Tax (PST) on Legal Services. This notice explains how eligible low-income persons can apply for a refund if they paid PST on legal services billed after February 7, 2005 and before May 25, 2007.

October 15, 2007:

Bulletin GEN 009, Understanding Your Consumer Tax Audit, has been revised to clarify what happens after an audit and updated to reflect the decreased timeframe of a typical small business audit from five to four weeks.

September 28, 2007:

Bulletin SST 122, Automotive Services and Parts, has been revised to clarify how provincial sales tax (PST) applies to courtesy vehicles.

September 24, 2007:

Notice to Automotive Repair Industry: Passenger Vehicle Rental Tax (PVRT). This notice explains that the application of the passenger vehicle rental tax (PVRT) to courtesy vehicles is currently under review and that the ministry is delaying the implementation of the PVRT to courtesy vehicles originally scheduled for October 1, 2007.

September 20, 2007:

Bulletin SST 009, Children's Clothing, has been revised to clarify that children's clothing items, such as belts, ties and mittens, are exempt when the items are in children's sizes. The exemption for adult-sized clothing and footwear purchased for children applies only for children aged 14 and under.

Bulletin MFT 009, International Air Cargo – Fuel Tax Refund, has been revised to include the limitation period for refunds.

September 14, 2007:

Bulletin SST 046, Exemption for Indians and Indian Bands, has been revised to include information about the new Innovative Clean Energy (ICE) Fund levy and to clarify vendors' and lessors' responsibilities when making exempt sales to Indians and Indian bands.

September 11, 2007:

Notice to Pharmaceutical Companies. This notice clarifies the provincial sales tax (PST) exemption for promotional drug samples supplied by pharmaceutical companies to physicians, dentists and veterinarians.

September 6, 2007:

Bulletins GEN 004, Penalty and Interest Charges For Overdue Tax Returns, and GEN 005, Penalty Policy for Assessments of Tax Due, have been revised to clarify when warning letters are issued and to clarify the Budget 2007 change to due date for tax returns.

August 31, 2007:

Notice to Tobacco Retailers. This notice explains the new registration requirements for vendors selling tobacco at retail.

Bulletin TTA 003, Tobacco Retailers, has been revised to provide information about the new registration requirements for vendors selling tobacco at retail.

Bulletin TTA 005, Tobacco Tax Rates, has been renamed and rewritten using plain language and a new format so that the information is easier to read.

August 30, 2007:

Bulletin GEN 002, Sales and Leases to the Governments of Canada and British Columbia, and Bulletin GEN 006, Exemption for Members of the Diplomatic and Consular Corps: Instructions to Vendors and Operators, have been revised to include information about the Innovative Clean Energy (ICE) Fund levy.

Bulletin GEN 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to include information about the ICE Fund levy and the four year limitation period for refunds.

Bulletin SST 015, Environmental Levy on Batteries, has been revised to include information about the ICE Fund levy and to clarify how provincial sales tax (PST) applies to industry led eco and enviro levies.

Bulletin SST 016, Provincial Social Service Tax (PST) and Federal Goods and Services Tax (GST), has been revised to include information about the ICE Fund levy and to clarify the tax return due date.

Bulletin SST 133, Home-Based Businesses, has been revised to include information about the ICE Fund levy and to make reference to the new casual remittance form for sellers (FIN 428S).

Bulletins HRT 006, Accommodation - Registered Operators of Hotels, Motels or Other Lodgings and SST 043, Goods Purchased from Out-of-Province Suppliers, have been revised to include information about the ICE Fund levy and to make reference to the new casual remittance form for purchasers (FIN 428P).

Bulletin HRT 008, Bed and Breakfast Operators, has been revised to:

• include information on the ICE Fund levy,
• make reference to the new casual remittance form for purchasers,
• and clarify when bed and breakfast operators need to register.

Bulletin HRT 005, Registering to Collect Hotel Room Tax, has been renamed and rewritten using plain language and a new format so that the information is easier to read.

August 24, 2007:

Bulletin GEN 012, Remitting Tax, is a new bulletin that includes detailed information on where and how to remit provincial sales tax (PST) and hotel room tax (HRT), and information on filing frequencies.

Provincial Sales Tax (PST) and You: DOs and DON'Ts has been revised to remove reference to the federal GST rebate program for out-of-province visitors, as well as to include links to FIN 428P, casual remittance form for purchasers, and FIN 428S, casual remittance form for sellers.

August 20, 2007:

Notice to Businesses that Lease or Rent Out Vehicles, Equipment and Other Goods. This notice clarifies how provincial sales tax (PST) applies when customers reimburse lessors for damage to rental property.

Notice to Vendors and Operators - Clarification of Change to Due Date for Tax Returns. This notice clarifies the Budget 2007 changes to the due date for provincial sales tax (PST) and hotel room tax (HRT) returns. The notice provides details on how to file and pay your tax return on time.

Bulletin SST 030, Purchases by Non-Residents of British Columbia. This bulletin has been revised to clarify how non-residents of B.C. may purchase provincial sales tax (PST) exempt items. This bulletin has also been revised to include provincial environmental levies.

August 3, 2007:

Provincial Sales Tax (PST) Review update: As part of Phase 2 of the PST Review, consultations are now underway on specific tax applications. For more information or to provide feedback to the PST Review, please see the PST Review consultation webpage at www.sbr.gov.bc.ca/pstreview/2007FurtherCons.htm.

August 2, 2007:

Bulletin SST 094, Liquor Sellers, has been revised to clarify information about bundled sales and refundable deposits.

July 24, 2007:

Notice to Automotive Repair Industry. This notice has been revised to clarify how provincial sales tax (PST) and the passenger vehicle rental tax apply to courtesy vehicles, and to provide updated information about refunds of PST paid in error on courtesy vehicles.

Bulletin SST 013, Goods for Personal Use Imported by BC Residents at International Borders, has been revised to reference the new casual remittance form for purchasers (FIN 428P), the four-year limitation period for refunds, and to clarify that vitamins, dietary supplements and food for human consumption are exempt from PST.

July 18, 2007:

Notice to British Columbia Logging, Mining, and Oil and Gas Industries.
The ministry is undertaking a review of British Columbia's off-highway fuel tax refund process. This notice outlines the goal of the review and explains how the logging, mining, and oil and gas industries can get involved in the review.

July 17, 2007:

Bulletin SST 044, Registering to Collect Provincial Sales Tax (PST), has been renamed and rewritten using plain language and a new format so that the information is easier to read.

July 11, 2007:

Bulletin MFT 007, Fuel Used by the Oil and Gas Industry, has been revised to clarify information about refund provisions and natural gas tax rates.

July 8, 2007:

Notice to Sellers of Electricity, Natural Gas, Fuel Oil and Propane: Innovative Clean Energy (ICE) Fund Levy. This notice has been revised to clarify that the ICE Fund levy does not apply to fuel taxed or exempted from tax under the Motor Fuel Tax Act.

July 4, 2007:

Notice to Fuel Sellers. This notice explains that all heating fuel will soon need to be coloured, and outlines upcoming changes to the generic fuel tax return. It also explains when a tax return and payment under the Motor Fuel Tax Act must be received by the ministry in order to be considered on time.

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