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Rulings and Interpretations
On July 1, 2010, the Provincial Sales Tax (PST) and the Hotel Room Tax were replaced with the Harmonized Sales Tax (HST). However, the information on this webpage and other PST/Hotel Room Tax publications may still be applicable if, under the transitional rules, PST/Hotel Room Tax applies.
For information on the transitional rules, please see our Harmonized Sales Tax page.
For information on the application of the HST, please visit the Canada Revenue Agency website at www.cra-arc.gc.ca/harmonization
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This section is designed to assist businesses in finding information about rulings and interpretations, how to request a ruling or an interpretation, and other related information.
Rulings and interpretations are written confirmations of the Ministry's position on the application of tax. Rulings and interpretations are the tools used to ensure that a tax is applied in accordance with the legislation, policy, and the principles of fair tax administration.
The ministry provides consistent and timely rulings, interpretations, and technical information to a variety of stakeholders within a business and legislative environment.
Rulings and technical interpretations are provided as an aid to understanding the legislation, but are not law. The information in rulings and technical interpretations may not apply in whole or part as a result of changes to the legislation.
The applicability of a ruling or interpretation to a particular circumstance depends upon the facts and information provided. For this reason, the ministry asks that you provide us with as much relevant detail as possible. Please note that variations in circumstance and incomplete or inaccurate information could impact the ruling or interpretation.
The ministry provides rulings on the following tax acts:
Corporation Capital Tax Act |
Requests for an advance ruling regarding the Corporation Capital Tax must be made in writing to:
Mailing Address:
The Administrator
Income Taxation Branch
Revenue Programs Division
Ministry of Finance
PO BOX 9444 STN PROV GOVT
VICTORIA BC V8W 9W8
For more information on advance rulings for Corporation Capital Tax, please see Bulletin CCT 011, Advance Rulings Corporation Capital Tax. |
Carbon Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act, Social Service Tax Act, Tobacco Tax Act, Consumption Tax Rebate and Transition Act |
Requests for a ruling regarding Carbon Tax, Hotel Room Tax, Motor Fuel Tax, Social Service Tax (PST), Tobacco Tax or Consumption Tax Rebate and Transition Act (including Tax on Designated Property (TDP)) must be made in writing to the following email address: CTBTaxQuestions@gov.bc.ca |
International Business Activity Act |
Requests for a technical interpretation or an advance ruling regarding the International Business Activity Act must be made in writing to:
Mailing Address:
Director, Income Tax Advisory and Intergovernmental Relations
Income Taxation Branch
Ministry of Finance
PO BOX 9444 STN PROV GOVT
VICTORIA BC V8W 9W8
For more information on IFA rulings and technical interpretations, please see our IFA Rulings and Interpretations web page. |
Property Transfer Tax Act |
Requests for an advance ruling regarding the Property Transfer Tax Act must be made in writing to:
Mailing Address:
The Administrator
Property Transfer Tax
Ministry of Finance
PO BOX 9427 STN PROV GOVT
VICTORIA BC V8W 9V1
For more information on advance rulings for property transfer tax, please refer to Bulletin PTT 021, Advance Tax Rulings. |
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