1.   Harmonized Sales Tax

Information on the proposed Harmonized Sales Tax (HST) for British Columbia which comes into effect on July 1, 2010, including information on new provincial programs and the transitional rules related to the elimination of the PST and provincial hotel room tax.

  2.  Provincial Sales Tax

Provincial Sales Tax (PST) is imposed under the Social Service Tax Act. It applies to sales and leases of goods and some services, such as services to repair and maintain taxable goods.

  3.  Carbon Tax

In British Columbia, Carbon Tax applies to fuels, such as gasoline, diesel, natural gas, heating fuel, propane and coal, and to peat and tires when used to produce energy or heat.

  4.  Hotel Room Tax

In British Columbia, Hotel Room Tax applies to hotels, motels, resorts, hostels, bed & breakfasts and other establishments offering short-term accommodation.

  5.  Motor Fuel Tax

In British Columbia, Motor Fuel Tax applies to fuels used to power internal combustion engines such as cars, trucks, recreational vehicles, boats, ships, planes, locomotives and industrial equipment.

 6. Tobacco Tax

In British Columbia, Tobacco Tax applies to all tobacco products sold by retailers. Although social service tax (PST) does not apply, a retailer must also register as a PST vendor to sell tobacco products.