Provincial Sales Tax

On August 26, 2011, Finance Minister Kevin Falcon announced the Province will reinstate the PST and GST tax system, reflecting the referendum decision by British Columbians to extinguish the HST. For more information visit www.hstinbc.ca.

Prior to July 1, 2010

• Registration as a Vendor
• Payments
• Exemptions
• Refunds
• Audits
• Appeals
• Forms, Notices, Bulletins, Lists and Legislation
• Contact Us

You may need to register as a PST vendor if you sold taxable goods or services 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

If you need to register to collect the TransLink parking tax, please see Notice to Parking Sellers in the South Coast British Columbia Transportation Service Area

For information on how to register, please see Bulletin SST 044, Registering to Collect Provincial Sales Tax (PST).

Registered Vendors

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 PST 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 Social Service Tax Return - Supplementary (FIN 400S). 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, PST 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 PST Transitional Rules.
• Supplemental returns cannot be paid at financial institutions.

Non-registered Businesses or Individuals

If you need to make a PST payment, you must complete and submit a Casual Remittance Return For Provincial Sales Tax (PST) Due on Taxable Tangible Personal Property by a Purchaser Not Registered Under the Social Service Tax Act form
(FIN 428S), along with a cheque or money order for the amount owing.

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.

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

For information about exemptions, please see the Small Business Guide to PST.

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

If you are claiming a refund of the parking tax, please see Notice to Parking Sellers in the South Coast British Columbia Transportation Service Area

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

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

Please note: PST 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 (returns, refunds, exemptions, general)
• Notices to industry and taxpayers
• Bulletins
• Small Business Guide to Provincial Sales Tax (PST)
  (printer friendly PDF)
• Taxable and Non-Taxable Lists
• Legislation (Tax Act and Regulations)

If you have questions about the Provincial Sales Tax (PST), 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.

Write to Us:

For technical questions or comments regarding this website, please contact
the WebMaster.