Non-Residents

This section is designed to assist non-residents of British Columbia in finding tax information that pertains to their business:

	Property Transfer Tax
	Provincial Sales Tax

Property Transfer Tax is a land registration tax. It must be paid when an application for a taxable transaction is made at any Land Title Office in British Columbia to register changes to a certificate of title. Property Transfer Tax
is payable on the fair market value of the property being transferred.

In addition to the First Time Home Buyers' Program, there are a number of exemptions that may apply to the transfer of property, exempting all or a portion
of the transfer from Property Transfer Tax.

If you are claiming any of these exemptions, you need to file a Special Property Transfer Tax Return (FIN 579S) and use the exemption code provided in Bulletin PTT 001, Property Transfer Tax Generally.

For more information on PTT and how it applies to your business, please see the Property Transfer Tax section of our website.

If your business is located outside of British Columbia and makes sales in British Columbia, you may be required to register as a vendor. Please see How to Register as a Vendor and Visting BC for details.

If you are a supplier, contractor, vendor or visitor to the 2010 Olympic and Paralympic Winter Games, please see the Olympic Tax Information - 2010 Olympic and Paralympic Winter Games section of our website to help you understand your obligations and entitlements under British Columbia tax acts.

Under the Social Service Tax Act, social service tax, also called provincial sales tax (PST), applies to the full purchase or lease price of goods brought into British Columbia for use, as well as some services provided outside the province. For more information please see Bulletin SST 043 Goods Purchased from Out-of-Province Suppliers.

Vehicles and equipment brought into the province for a specific task and removed from the province after completion of the task are eligible for payment of tax on 1/3 of their value for every 12 month period during which the equipment is in the province for more than five days. Please see Bulletin SST 098 Equipment Brought into the Province for Temporary Use (1/3 Formula) for more information.