Hotel Room Tax

The transitional rules for the provincial Hotel Room Tax do not apply to the Municipal and Regional District Tax. The Municipal and Regional District Tax is continuing beyond June 2010. Therefore, accommodation providers in those communities and regional districts that have the Municipal and Regional District Tax in place must continue to collect and remit this tax to the province. Please see our Municipal and Regional District Tax page for more information.

• Registration as an Operator
• Payments
• Exemptions
• Refunds
• Audits
• Appeals
• Forms, Notices and Bulletins, Legislation
• Contact Us

You may need to register as a Hotel Room Tax operator if you sold taxable accommodation prior to July 1, 2010. If you have any questions, please call us toll-free at 1 877 388-4440, or e mail your questions to CTBTaxQuestions@gov.bc.ca

For information on how to register, please see Bulletin HRT 005, Registering to Collect Hotel Room Tax.

Registered Operators

After you have received your final return (due July 23, 2010), you will not be mailed another tax return by the ministry. However, after June 2010, if Hotel Room Tax is collected or becomes payable (e.g. on account), you must send in a supplemental return, along with a cheque or money order for the amount owing, using a Hotel Room Tax Return – Supplementary (FIN 432S). Your tax return and payment must be received by the ministry before the close of business (4:30 pm) on the 23rd day of the following month to be considered on time. For example, Hotel Room Tax that is collected or becomes payable in July 2010 would be due by August 23, 2010.

PLEASE NOTE:

• Adjustments cannot be taken on supplemental returns. For more information, please see the Hotel Room Tax Transitional Rules.
• Supplemental returns cannot be paid at financial institutions.

For more information about payments, please see Bulletin GEN 012, Remitting Tax.

Outstanding (Overdue) Balances

If you have an outstanding balance or you have received a Notice of Assessment, payment can be made by cheque or money order, made payable to the Minister of Finance. Most financial institutions and Service BC Centres will accept payment by cash, cheque or debit. If you have any questions or concerns about your outstanding balance, please contact us.

For more information about payment of outstanding balances, please see Bulletin GEN 011, Collecting Unpaid Taxes.

Hotel Room Tax exemptions will continue to provide relief from tax payable under the Hotel Room Tax transitional rules. For information on the transitional rules, please see the Hotel Room Tax Transitional Rules.

For information about exemptions, please see the Notices and Bulletins page.

Refund provisions under the Hotel Room Tax Act will generally remain in effect and will allow refunds of Hotel Room Tax to be claimed up to four years following the payment of the tax. For more information about refunds of overpayments, please see Bulletin GEN 008, Refunds of Overpayments of Tax.

In limited circumstances, such as transitional refunds for eligible business purchases, claims for refunds of Hotel Room Tax must be made earlier than four years following the payment of the tax (i.e. on or before December 31, 2010). For more information about transitional refunds, please see the Hotel Room Tax Transitional Rules.

The Consumer Taxation Audit Branch is responsible for the administration of tax under various provincial statutes, including the Hotel Room Tax Act. To ensure this happens in accordance with the legislation, we routinely conduct audits of taxpayers. Our Understanding Your Consumer Tax Audit bulletin
(GEN 009) outlines what to expect during an audit and how to prepare for it.

Please note: Hotel Room Tax audits will continue after July 1, 2010.

You have the right to appeal tax assessments, interest or penalties, and disallowed refund claims, including amounts assessed and refunds disallowed after July 1, 2010.

There are two levels of appeal:

1. appeal to the Minister of Finance
2. appeal to the Court

For more information, please see Bulletin GEN 003, Appeals of Tax Assessments, Disallowed Refunds or Other Determinations.

Please select your desired category to view details:

• Forms (registration, returns, refunds, general)
• Notices and Bulletins to industry and taxpayers
• Legislation (Tax Act and Regulations)

If you have questions about the Hotel Room Tax, please contact us using one of the methods listed below. Please be sure to give all the details concerning the transaction or the item you are asking about. In some cases, graphics or pictures may help us understand your question better.

Toll-free from anywhere in Canada call: 1 877 388-4440

Fax: 250 356-2195

For tax questions e-mail: CTBTaxQuestions@gov.bc.ca

E-mail transmission cannot be guaranteed to be secure. If you prefer not to send personal or confidential information via e-mail, please phone us or write to us.

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