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What's New
Consumer Taxes Section - January to June 2007

Each time we change the information on our website, we record that change on this page. This lets you see at a glance what changes have been made.

You will need Acrobat Reader installed on your computer to view many of these files as the bulletins and notices are in PDF. Acrobat Reader is available as a free download for use on your personal or office computer.

Select a month:

[Dec - July] [June] [May] [April] [Mar] [Feb] [Jan]

 June

June 29, 2007:

Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the Village of Valemount, the Township of Langley, the Village of Radium Hot Springs and a portion of the East Kootenay Regional District to the areas collecting the additional tax on accommodation sales.

The brochure, What Visitors Should Know, has been rewritten to improve clarity and to include more tax application examples that are relevant for visitors.

June 27, 2007:

Discount Transactions. This notice clarifies how provincial sales tax (PST) applies to discount transactions.

June 26, 2007:

The webpage for the Innovative Clean Energy (ICE) Fund Levy has been updated with details on how to charge and collect the levy. The page contains links to a notice and FAQs.

June 22, 2007:

Catalysts and Direct Agents. This notice explains how the PST applies to biocides and other catalysts and direct agents. This is a result of the British Columbia Court of Appeal's decision with respect to Domtar v. Her Majesty the Queen in Right of the Province of British Columbia, 2007 BCCA 49.

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June 18, 2007:

Notice to Lawyers - this notice explains the requirement that lawyers collect PST on legal services as result of the Supreme Court of Canada decision in British Columbia Attorney General v. Christie, 2007 SCC 21. It also explains how to remit PST held in trust and how to claim commissions.

June 12, 2007:

The webpage for Energy Conservation Exemptions has been updated with details on how claim a refund for agreements involving energy conservation products that were PST-exempt prior to February 21, 2007. The page contains a revised notice and links to the ENERGY STAR® application guide for window manufacturers.

June 11, 2007:

Bulletins SST 133, Home-Based Businesses, HRT 006, Accommodation - Registered Operators of Hotels, Motels or Other Lodgings, and HRT 008, Bed & Breakfast Operators, have been revised.

Information on how to calculate PST due on electricity, natural gas or fuel oil used at a home-based business (or bed & breakfast) has been moved from HRT 008 to SST 133. Also, information in SST 133 on Optional Registration and Collection has been clarified, and a new section, Other Responsibilities, has been added to HRT 006 to clarify an operator's Certificate of Registration requirements.

 May

May 25, 2007:

Bulletin SST 073, Multi-jurisdictional Vehicles, has been revised to clarify that out-of-province carriers that qualify as MJVs, which are not licensed under a prorate agreement, are required to self-assess and pay the PST due.

Bulletin SST 042, Motor Vehicle Dealers, has been revised to include information about sales of used motor vehicles and private sales of motor vehicles.

Notice to Automotive Repair Industry. This notice explains how provincial sales tax (PST) applies when automotive repair facilities purchase or lease courtesy vehicles for the use of their customers.

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May 23, 2007:

Bulletin SST 054, Manufacturers, has been revised to clarify which dairies qualify as manufacturers.

Bulletin MFT 004, Fuel Tax Refund Program for Persons with Disabilities, has been rewritten using plain language and a new format so that the information is easier to read.

May 14, 2007:

Bulletin SST 130, Franchises, has been updated to clarify when to pay and when not to pay PST.

May 9, 2007:

There is new webpage for the Innovative Clean Energy (ICE) Fund Levy.  More information will be added to this webpage as soon as it is available.

May 2, 2007:

There is now a webpage for Franchises. This page contains links to relevant materials that provide information for the industry. Also, there is a new Bulletin SST 130, Franchises.

Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the District of Tofino to the areas collecting additional tax on accommodation sales.

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 April

April 26, 2007:

Bulletin HRT 003, Completing the Tax Return Form has been updated to reflect the Budget 2007 tax return due date change to the 23rd of the month.

Items Commonly Sold by Service Clubs and Non-Profit Thrift Stores. This notice provides an updated list of PST non-taxable and taxable items commonly sold by service clubs and non-profit thrift stores.

April 23, 2007:

Bulletin SST 005, Laundry and Dry-Cleaning Businesses has been revised to clarify examples of taxable materials and equipment.

April 10, 2007:

A new Audit webpage has been created to quickly find all audit related information in one place. In addition, a new Consumer Tax Audit Video has been developed.

New Registration and Collection Threshold. This notice explains that registration and collection of PST may be optional for some individuals and groups who meet certain conditions.

Bulletin SST 116, PST Refunds on PAC Purchases has been revised to clarify effective dates for claiming a refund.

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 March

March 29, 2007:

Notice to Telecommunication Service Providers. This notice explains a change in how telecommunication service providers charge provincial sales tax (PST) on long distance telephone calls.

March 23, 2007:

Bulletin SST 114, Boats has been revised to clarify that floating structures may qualify for an exemption from PST as portable buildings.

The following bulletins have been updated to reflect the current Refund Section mailing address: Bulletin GEN 008, Refunds of Overpayments of Tax, SST 030, Purchases by Non-Residents of British Columbia, SST 050, Bona Fide Aquaculturists, SST 120, Shellfish Growers.

March 19, 2007:

Bulletins GEN 004, Penalty and Interest Charges For Overdue Tax Returns, HRT 007, Municipal and Regional District Tax, SST 074, Out-of-Province Sellers, and the online brochure Provincial Sales Tax Electronic Filing - Frequently Asked Questions have been updated to reflect changes to tax return due dates and payment times.

March 14, 2007:

The Notice to Vendors and Operators - Changes to Tax Remittances sent out in February 2007 has been updated to correct the fax number on page three. The correct fax number to request a filing frequency change is 250-356-2195.

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March 12, 2007:

Energy Conserving Windows, Doors and Skylights: Transitional Refund Provisions. This notice provides information about refunds for agreements involving energy conservation products that were provincial sales tax (PST) exempt prior to February 21, 2007.

March 8, 2007:

There is a new webpage for Energy Conservation Exemptions. This page contains links to relevant bulletins, notices and websites. Also, Bulletin SST 011, Exemption for Material and Equipment Used to Conserve Energy has been re-formatted and a link to the new webpage has been added.

Notice to Financial Institutions. This notice explains that financial institutions should only process original social service tax (PST) and hotel room tax returns, and not copies of the tax returns.

March 6, 2007:

Bulletins SST 085, Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions and SST 087, Alternative Fuel Vehicles: Calculating the Tax Reduction have been revised to clarify the definition of Hybrid Electric Vehicle.

March 5, 2007:

Energy Conserving Windows, Doors and Skylights. This notice clarifies changes made to the provincial sales tax (PST) exemption for certain energy conservation products, effective February 21, 2007.

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 February

February 28, 2007:

Bulletins SST 032, Completing the Tax Return Form, and HRT 003, Completing the Tax Return Form, have been updated to reflect changes to tax return due dates and payment times. Also, the Small Business Guide to Provincial Sales Tax (PST) has been updated to inform businesses that in some cases they may wish to keep their records for longer than five years to establish their entitlement to an exemption.

February 27, 2007:

Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the City of Kimberley to the areas collecting additional tax on accommodation sales.

February 20, 2007:

The provincial government announced its 2007 Budget on February 20, 2007. Statutes administered by the Ministry of Small Business and Revenue are amended as a result. Changes as a result of the PST Review are summarized in both the 2007 Budget Bulletin and on the PST Review website. The changes are described in detail in the following bulletins, notices, and frequently asked questions. Updated forms are also listed.

  • Budget Information
  • Budget Bulletin 2007
  • Small Business Guide to Provincial Sales Tax (PST)
  • Bulletin SST 006, Medical Supplies and Equipment
  • Bulletin SST 008, Application of Tax to Boat Leases and Charters
  • Bulletin SST 011, Exemption for Material and Equipment Used to Conserve Energy
  • Bulletin SST 013, Goods for Personal Use Imported by British Columbia Residents at International Borders
  • Bulletin SST 018, Taxable Services
  • Bulletin SST 023, Bona Fide Farmers
  • Bulletin SST 025, Bona Fide Commercial Fishers
  • Bulletin SST 030, Purchases by Non Residents of British Columbia
  • Bulletin SST 032, Completing the Tax Return Form
  • Bulletin SST 038, Veterinarians
  • Bulletin SST 042, Motor Vehicle Dealers
  • Bulletin SST 044, Do You Need to Register as a Vendor?
  • Bulletin SST 047, Service Clubs and Non-Profit Thrift Stores
  • Bulletin SST 050, Bona Fide Aquaculturists
  • Bulletin SST 057, Building and Home Improvement Stores
  • Bulletin SST 059, Purchases, Leases, and Sales by Dentists
  • Bulletin SST 062, Wholesalers
  • Bulletin SST 067, Purchases and Sales by Memorial Parks, Memorial Dealers, Undertakers, and Morticians
  • Bulletin SST 068, Personal Services
  • Bulletin SST 072, Real Property Contractors
  • Bulletin SST 080, Promotions and Special Offers
  • Bulletin SST 082, Rentals and Leases of Tangible Personal Property
  • Bulletin SST 085, Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions
  • Bulletin SST 087, Alternative Fuel Vehicles: Calculating the Tax Reduction
  • Bulletin SST 088, Nurseries and Garden Stores
  • Bulletin SST 095, Application of Tax to Leases of Motor Homes and Recreational Vehicles
  • Bulletin SST 098, Equipment Brought into the Province for Temporary Use (1/3 Formula)
  • Bulletin SST 111, Propane
  • Bulletin SST 116, PST Refunds on PAC Purchases
  • Bulletin SST 119, Bundled Sales, Taxable and Non-taxable Goods or Services Sold Together for a Single Price
  • Bulletin SST 120, Shellfish Growers
  • Bulletin SST 122, Automotive Services and Parts
  • Bulletin SST 126, Oil and Gas Industry - Service Providers and Contractors
  • Bulletin SST 127, Oil and Gas Industry - Exploration, Discovery and Development
  • Bulletin SST 133, Home-Based Businesses
  • Bulletin GEN 001, Refund of Tax Remitted on Sales Written off as "Bad Debts"
  • Bulletin GEN 007, Exemption for Members of the Diplomatic or Consular Corps
  • Bulletin GEN 008, Refunds of Overpayments of Tax
  • Bulletin GEN 009, Understanding Your Consumer Tax Audit
  • Bulletin HRT 003, Completing the Tax Return Form
  • Bulletin HRT 006, Accommodation - Registered Operators of Hotels, Motels or Other Lodging
  • Bulletin HRT 007, Municipal and Regional District Tax
  • Bulletin MFT 004, Fuel Tax Refund Program for Persons with Disabilities
  • Bulletin MFT 005, Tax Rates on Motor Fuels
  • Bulletin MFT 007, Fuel Used by the Oil and Gas Industry
  • Bulletin MFT 008, International Fuel Tax Agreement
  • Bulletin MFT 010, Fuel Used by the Logging and Mining Industries
  • Bulletin TTA 001, Exempt Sales Made by Retail Dealers
  • Bulletin TTA 004, Wholesale Dealers Security Payments, Exemptions and Refunds

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  • Information Sheet - Liquor Audits - What to Expect
  • Notice - Changes to Tax Remittances
  • Notice - Limitation Period Changes on Audits, Refunds and Record Keeping
  • Notice - New Registration and Collection Threshold
  • Notice to Motor Vehicle Dealers
  • Notice to Pharmaceutical Companies
  • Notice to Propane Sellers
  • FAQs - Building and Home Improvement Stores
  • Form FIN 371, Application of Refund for Tobacco Tax Paid on Products Lost Due to Theft
  • Form FIN 413, Application for Refund of Social Service Tax or Hotel Room Tax
  • Form FIN 413 (FFA), Application of Social Service Tax Paid by a Bona Fide Commercial Fisher, or Aquaculturist
  • Form FIN 413 MV, A pplication for Refund of Social Service Tax Paid on a Motor Vehicle
  • Form FIN 413(MJV), Application for Refund of Social Service Tax in Relation to Multi jurisdictional Vehicles
  • Form FIN 413 (NNMFT), Application for Refund of Motor Fuel Tax (Nisga'a Nation Taxation Agreement )
  • Form FIN 413 (NNSST), Application for Refund of Social Service Tax (Nisga'a Nation Taxation Agreement)
  • Form FIN 413 (PME), Application for Refund of Social Service Tax: Production Machinery and Equipment
  • Form FIN 427, Greater Vancouver Transportation Tax Return
  • Form FIN 440, Application for Refund of Fuel Tax
  • Form FIN 450, British Columbia Transit Tax Return (Victoria)
  • Form FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities

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 January

January 31, 2007:

There is a new webpage for Building and Home Improvement Stores. This page contains links to relevant bulletins, taxable and non-taxable lists and other materials that provide information for the industry. Also, Bulletin SST 057, Building and Home Improvement Stores has been renamed and completely revised.

There is now a web page for Tobacco Retailers. This page contains links to relevant bulletins and other materials that provide information for the industry.

There is now a webpage for the Telecommunications Industry, including the revised and renamed Bulletin SST 107, Telecommunications Industry, taxable and non-taxable lists and a list of commonly asked FAQs. SST 107 will replace Bulletins SST 108, Dedicated Telecommunications Services and SST 024, Long Distance Phone Cards.

There is now a webpage for Commercial Motor Carriers. This page contains links to various materials that provide information for the industry, including the revised Bulletins SST 073, Multi-Jurisdictional Vehicles and MFT 008, International Fuel Tax Agreement.

Bulletin SST 119, Bundled Sales: Taxable and Non-Taxable Goods or Services Sold Together for a Single Price, has been revised to clarify when and how the ministry may determine the fair market value of a taxable good or service.

January 15, 2007:

Bulletin GEN 009, Understanding Your Consumer Tax Audit, has been renamed and rewritten using plain language and a new format so that the information is easier to read.

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January 9, 2007:

There is now a webpage for Design Consultants. This page contains links to various materials that provide information for the industry, including the revised Bulletin SST 090, Design Consultants.

January 8, 2007:

There is a new webpage for Manufacturers. This page contains links to relevant bulletins and other materials that provide information for the industry. Also, Bulletin SST 054, Manufacturers, has been completely revised.

January 5, 2007:

Bulletin SST 119, Bundled Sales: Taxable and Non-Taxable Goods or Services Sold Together for a Single Price has been updated to clarify the small package exemption rules and how PST applies to bundles that include liquor.

January 2, 2007:

The following publications have been revised to reflect the repeal of the provincial environmental levy on new tires effective January 1, 2007.

  • Bulletin GEN 002, Sales and Leases to the Governments of Canada and British Columbia
  • Bulletin GEN 006, Exemption for Members of the Diplomatic and Consular Corps: Instructions to Vendors and Operators
  • Bulletin GEN 007, Exemption for Members of the Diplomatic and Consular Corps
  • Bulletin SST 007, Purchases of Vehicles by Non-Residents
  • Bulletin SST 008, Application of Tax to Boat Leases and Charters
  • Bulletin SST 015, Environmental Levy on Batteries
  • Bulletin SST 016, Provincial Social Service Tax (PST) and Federal Goods and Services Tax (GST)
  • Bulletin SST 023, Bona Fide Farmers
  • Bulletin SST 025, Bona Fide Commercial Fishers
  • Bulletin SST 030, Purchases by Non-Residents of British Columbia
  • Bulletin SST 042, Motor Vehicle Dealers
  • Bulletin SST 043, Goods Purchased from Out-of-Province Suppliers
  • Bulletin SST 046, Exemption for Indians and Indian Bands
  • Bulletin SST 047, Service Clubs and Non-Profit Thrift Stores
  • Bulletin SST 050, Bona Fide Aquaculturists
  • Bulletin SST 051, Aircraft
  • Bulletin SST 057, Application of Tax to Items Commonly Sold in Hardware and Building Supply Stores
  • Bulletin SST 062, Wholesalers
  • Bulletin SST 073, Tax on Multi-jurisdictional Vehicles
  • Bulletin SST 079, Service Charges, Trade-Ins and Returns
  • Bulletin SST 082, Rentals and Leases of Tangible Personal Property
  • Bulletin SST 095, Application of Tax to Leases of Motor Homes and Recreational Vehicles
  • Bulletin SST 103, Lessors of Motor Vehicles and Trailers
  • Bulletin SST 114, Boats
  • Bulletin SST 120, Shellfish Growers
  • Bulletin SST 122, Automotive Services and Parts
  • Bulletin SST 123, Calculating the Dealer-use Formulas
  • Form FIN 400, Social Service Tax Return, along with the guide to filling out the form, SST 032, Completing the Tax Return Form
  • Brochure - What Visitors Should Know

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