Legislation
The authority
to impose and collect the taxes administered by the Consumer Taxation
Branch is provided by the following five
taxation statutes.
Please note this version of the statutes and regulations is for private study or research purposes only, and is not the official version. The Province of British Columbia does not warrant the accuracy or the completeness of this electronic version of the statutes and regulations and in no event will the Province be liable or responsible for damages of any kind arising out of the use of them.
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Social
Service Tax Act |
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Under
this Act, tax is applied to: |
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retail
sales and leases in British Columbia of "tangible personal
property" purchased or leased for consumption or use,
or brought into the province for use; |
![](/web/20061228215319im_/http://www.rev.gov.bc.ca/ctb/images/bullet_dot_blk_small.gif) |
legal
services; |
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charges
for parking a motor vehicle within the Vancouver Regional
Transit Service Area, other than parking that is specifically
exempt; |
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specified
labour services, referred to as taxable services; |
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telecommunication
services provided in British Columbia. |
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Hotel
Room Tax Act |
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This
Act imposes tax on accommodation provided in hotels, motels,
bed and breakfasts, and other similar establishments. |
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Motor
Fuel Tax Act |
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This
Act imposes tax on fuel used in motor vehicles. |
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Tobacco
Tax Act |
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This
Act imposes tax on the purchase of cigarettes, loose tobacco,
cigars, and other tobacco products. |
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Horse
Racing Tax Act |
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New
legislation respecting the regulation and management
of gaming in British Columbia came into effect
August 19, 2002. The new legislative framework establishes
responsibility for horse racing with the Ministry of
Public Safety and Solicitor General and, effective April
1, 2003, repeals the Horse Racing Tax Act. |
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