Consumer Taxation Branch - Topic Index

Consumer Taxation Branch

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A	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top


	Aboriginals (see Native Indians)
	Accommodation
	Accommodation Packages
	Additional Tax on Sales of Accommodation
	Advertising Agencies
	Advertising Flyers
	Aestheticians
	Agriculture
	Air Cargo - Fuel Tax Refund
	Aircraft
	Airlines
	Alarm Systems
	Alcoholic Beverages, Selling
	Alteration, Repair and Manufacture of Clothing
	Alternative Energy Sources
	Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions
	Amalgamations
	Amendments - Technical Amendments to Legislation
	Appeals of Tax Assessments and Disallowed Refunds
	Aquaculturists
	Aquaculturists - Shellfish Growers

	Assessments - Appeals
	Assessments - Penalties

	Auctions
	Audits by the Consumer Taxation Branch
	Automobile Dealers
	Automotive Service and Parts

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B	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Bad Debts
	Bank Notes
	Battery Levy
	BC Transit Tax - Greater Vancouver Regional District
	Beauty Industry
	Bed & Breakfast Operators
	Beer and Wine Making
	Beer, Selling
	Beverages - Selling Alcoholic
	Bicycles, Bicycle Parts, and Bicycle Accessories

	Boats - Leases and Charters
	Boats - Non-Resident Purchases
	Boats - Sales and Purchases

	Bona Fide Aquaculturists
	Bona Fide Aquaculturists - Shellfish Growers
	Bona Fide Commercial Fishers
	Bona Fide Farmers
	Border
	Books - Exemption
	Books - Retail

	Breeders
	Brewers
	Budget - Changes to Legislation
	Budget - Technical Amendments to Legislation
	Builders
	Building Supply Stores
	Bulk Agents - Coloured Fuels
	Bullion - Silver, Gold, Platinum
	Bundled Sales - Taxable and Non-Taxable Goods or Services Sold Together
	Burglar Alarms
	Business Assets - Transferred between Closely Related Parties
	Business Assets - Transferred on Winding Up, as a Dividend-in-Kind, or as a Return of Capital
	Business Reorganizations

C	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Canada Revenue Agency
	Canadian Agreement for Vehicle Registration (CAVR)
	Car Dealers

	Carriers - Inter-jurisdictional, Fuel Used and/or Purchased in British Columbia
	Carriers - Tax on Multi-jurisdictional Vehicles

	Catalogue Purchases
	Caterers
	Cemeteries
	Changes to Legislation
	Charitable Organizations
	Charters - Boats
	Children's Clothing
	Cigarettes and Cigars (see Tobacco)
	Clothing - Alteration or Repair
	Clothing - Materials to Make or Repair
	Coal and Mineral Mining Operations
	Coins
	Collections
	Coloured Fuel
	Coloured Fuel - Logging Industry
	Coloured Fuel - Mining Industry
	Coloured Fuel - Oil and Gas Industry
	Commemorative Coins
	Commercial Fishers
	Compressed Gas Cylinders
	Computer Hardware, Software, and Related Services
	Concrete
	Construction
	Construction Industry
	Contact Lenses
	Containers
	Contractors and Subcontractors
	Contractors - Oil and Gas
	Contracts to Improve Real Property
	Convenience Stores
	Conversion Kits
	Corporate Reorganizations
	Coupons
	CRA (see Canada Revenue Agency)
	Crown Corporations
	Custom Software

D	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Damaged or Lost Goods
	Dealer-Use Formulas
	Dedicated Telecommunication Services
	Delivery Charges
	Demonstration or Display - Property Used for
	Dental Services
	Dentists - Sales and Purchases by
	Depreciation Rates
	Design Consultants
	Designers - Graphic
	Diabetic Supplies

	Diplomatic and Consular Corps - Exemption
	Diplomatic and Consular Corps - Sales and Leases to

	Directors' Liability

	Disabilities, Persons with Permanent - Exempt Equipment and Devices
	Disabilities, Persons with Permanent - Fuel Tax Rebate
	Disabilities, Persons with Permanent - Modified Motor Vehicles

	Disallowed Refunds - Appeals
	Discounts
	Display Goods
	Dividends in Kind - Transfers of Business Assets
	Doctors (services)
	Documentation Charges - Motor Vehicles
	Dog Breeders
	Drug Stores
	Dry Cleaning
	Dyeing Fuel

E	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Electronics
	Energy Conservation Equipment and Material
	Environmental Levies on Tires and Batteries
	Equipment - Temporary Use in British Columbia (1/3 Formula)
	Equipment and Machinery Exemption
	Estheticians
	Exempt Sales made by Retail Dealers (ESRDs)
	Exemption - Aquaculturists
	Exemption - Bicycles
	Exemption - Certificates
	Exemption - Commercial Fishers
	Exemption - Diplomatic and Consular Corps
	Exemption - Energy Conservation Equipment
	Exemption - Farmers
	Exemption - Native Indians and Bands
	Exemption - Prototypes
	Exemption - Safety Equipment
	Exemption - Shellfish Growers
	Exploratory Mining

F	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Fabric and Craft Stores
	Farmers
	Federal Government - Sales and Leases to
	Film Distributors
	Film Production
	First Nations (see Native Indians)
	Fishers
	Fishing Lodges
	Fixtures
	Flea Markets
	Floating Buildings
	Florists
	Flyers

	Footwear for Children

	Fuel - Alternative Motor Fuel Tax Concessions
	Fuel - Coloured Fuel in the Oil and Gas Industry
	Fuel - Coloured Fuel Used by the Logging Industry
	Fuel - Coloured Fuel Used by the Mining Industry
	Fuel Dyeing
	Fuel Retailers Off Reserve Land - Selling to Native Indians
	Fuel Retailers On Reserve Land - Selling to Native Indians
	Fuel Tax Rates
	Fuel Tax Rebates for Persons with Disabilities
	Fuel Tax Refund - International Air Cargo

	Funeral Homes

G	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Garden Stores
	Geophysical Surveying
	Geophysical Surveying - Mining
	Gifts - Given Away to Customers
	Gifts - Purchased from Outside British Columbia
	Glasses - Optical
	Gold Bullion
	Goods and Services Tax (GST)
	Goods Brought Into the Province by Non-Residents
	Good Purchased from Out-of-Province Suppliers
	Goods Purchased from Out-of-Province for Personal Use
	Goods Sold as a Package
	Governments (Federal & British Columbia) - Sales and Leases to
	Graphic Designers
	Greater Vancouver Regional District Transit Area
	Greenhouses
	Grocery Stores
	GST (see Goods and Service Tax)
	Guest Ranches and Guide Outfitters

H	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Hairstyling and Cutting
	Handicap, Persons with a (see Disabilities)

	Handling Charges
	Hardware - Computer
	Hardware Stores
	Health-Related Equipment and Supplies
	Health Services Providers
	Home Based Businesses

	Hotel Operators
	Hotel Room Tax - Additional 2% Tax
	Hotel Room Tax - Completing the Tax Return
	Hotel Room Tax - Do you need to Register?
	Hotel Room Tax - Information for Municipalities and Districts
	Hotel Room Tax - Late Returns
	Hotel Room Tax - Responsibilities as an Operator

	Houseboats and Other Floating Structures
	Hybrid-Electric Vehicles
	Hydroelectric Power Generation - Penstock Exemptions

I	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Improvements to Realty

	Indians and Indian Bands (see Native Indians)

	Installation Charges - Other Property
	Installation Charges - Real Property

	Inter-jurisdictional Carriers - Fuel Used and/or Purchased in British Columbia
	Inter-jurisdictional Carriers/Vehicles - PST

	International Air Cargo - Jet Fuel Refund
	International Border
	International Fuel Tax Agreement (IFTA)
	International Registration Plan (IRP)

	Internet Purchases - Purchasing from Out-of-Province

J	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Jet Aircraft
	Jet Fuel Refund - International Air Cargo

K	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Kennels

L	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Labels
	Laundry

	Leases
	Leases - Boats
	Leases - Motor Homes and Recreational Vehicles
	Leases - Motor Vehicles and Trailers

	Legal Services
	Legislation Changes
	Levies (Environmental) - Tire and Battery

	Liability - Directors'

	Liquor Sales - Special Occasion Licences
	Liquor Sellers

	Logging Industry
	Long Distance Telephone Cards
	Lost or Damaged Goods

	Lump Sum Contracts

M	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Machinery and Equipment Exemption
	Magazines - Exemption
	Magazines - Retail
	Mail Order Purchases
	Maintenance Agreements
	Manufactured Homes for Residential Use
	Manufacturers
	Medical Services Providers
	Medical Supplies and Equipment
	Medications and Medicaments
	Memorial Parks and Dealers
	Microbreweries
	Mineral Mining Operations
	Mobile Homes
	Modified Motor Vehicles
	Morticians
	Motel Operators
	Motion Picture Producers
	Motive Fuel User Permits

	Motor Carriers - Inter-jurisdictional, Fuel Purchased in BC (MFT)
	Motor Carriers - Inter-jurisdictional (PST)

	Motor Fuel Bulk Agents - Coloured Fuels
	Motor Fuel Tax - Alternative Fuel Vehicles and Tax Concessions
	Motor Fuel Tax - Coloured Fuel in the Mining Industry
	Motor Fuel Tax - Coloured Fuel in the Oil and Gas Industry
	Motor Fuel Tax - Coloured Fuel Used by the Logging Industry
	Motor Fuel Tax - Fuel Sold on Reserve Land
	Motor Fuel Tax - Greater Vancouver Regional District Transit Area
	Motor Fuel Tax - Jet Fuel Refund - International Air Cargo
	Motor Fuel Tax - Off-Reserve Sales to Native Indians
	Motor Fuel Tax - Rates
	Motor Fuel Tax - Rebates for Persons with Disabilities
	Motor Fuel Tax - Refunds on Bad Debts

	Motor Home Leases

	Motor Vehicle Dealers
	Motor Vehicle Lessors
	Motor Vehicle Parking
	Motor Vehicles Modified to Accommodate Persons with a Disability
	Motor Vehicles Returned to the Seller

	Movie Production

	Multi-jurisdictional Vehicles

	Municipal and Regional District - Rates
	Municipal and Regional Districts Tax - Information for Municipalities and Regional Districts

	Music - Retail
	Music Lessons

N	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Native Indians - Fuel Tax Exemption - Information for Retailers off Reserve Land
	Native Indians - Fuel Tax Exemption - Information for Retailers on Reserve Land
	Native Indians - Hotel Room Tax Exemption
	Native Indians - PST Exemptions – General Information
	Native Indians - PST Exemptions – Information for Retailers
	Native Indians - Tobacco Tax Exemption – Information for Retailers

	Natural Gas - Exploration, Discovery and Development
	Natural Gas - Producing and Processing
	Natural Gas Service Providers

	New Residents
	Newspapers - Exemption
	Newspapers - Retail

	Non-Motorized Two Wheel Bicycles

	Non-Resident Purchases - Motor Vehicles
	Non-Resident Purchases - Tangible Personal Property
	Non-Resident Suppliers - Purchases from
	Non-Residents - Who Bring Goods into British Columbia for Long-Term Personal Use

	Notary Services
	Nurseries

O	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Oil and Gas Industry
	Oil and Gas - Exploration, Discovery and Development
	Oil and Gas - Producing and Processing
	Oil and Gas - Service Providers and Contractors

	Operator Registration
	Optical Retailers
	Orthopedic Supplies
	Ostomy Supplies

	Out-of-Province Businesses in the Oil and Gas Industry
	Out-of-Province Purchases (see Non-Resident)
	Out-of-Province Purchases - Goods for Personal Use
	Out-of-Province Sellers
	Out-of-Province Suppliers - Purchases from

	Overdue Tax Returns
	Overpayments of Tax

P	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Packers, Shippers, and Loaders
	Packing Materials
	Parents' Advisory Committee (PAC) - Refunds
	Parking - Motor Vehicles
	Partnerships
	Passenger Vehicles - Modified to Accommodate a Disability
	Patent Medicines
	Patterns - Clothing

	Penalty and Interest Charges on Overdue Tax Returns
	Penalty and Interest on Tax Assessments
	Penstock

	Periodicals
	Permits - Exempt Sale Retail Dealer

	Personal Services
	Persons with a Disability - Exempt Equipment and Devices
	Persons with a Disability - Fuel Tax Rebate
	Persons with a Disability - Modified Motor Vehicles

	Pet Shops
	Petroleum - Exploration, Discovery and Development
	Petroleum - Producing and Processing
	Petroleum - Service Providers
	Pharmacies
	Phone Cards
	Photographers and Photofinishers
	Planes

	Plants
	Portable Buildings
	Postage Stamps
	Power Generation - Hydroelectric
	Premiums and Gifts
	Prescription Drugs
	Printers
	Prizes

	Producers - Film and Television
	Production Machinery and Equipment - Logging
	Production Machinery and Equipment - Manufacturing
	Production Machinery and Equipment - Mining
	Production Machinery and Equipment - Petroleum
	Production Machinery and Equipment - Oil and Gas Exploration, Discovery and Development
	Promotional Goods
	Propane
	Prorate Licensing
	Prototypes
	Provincial Government - Sales and Lease to
	Publications - Exemption
	Publications - Retail
	Publishers

	Purchases by Non-Residents
	Purchases from Outside British Columbia
	Purchases from Out-of-Province Suppliers

Q	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	(currently unused)

R	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Ready Mix Concrete
	Real Property
	Real Property Contracts and Realty Improvements
	Recreational Vehicle Leases

	Refunds - Fuel Tax Refund for Persons with Disabilities
	Refunds - Bad Debts Written Off
	Refunds - Overpayments of Tax
	Refunds - PAC Funded Purchases for Schools

	Registered Indians (see Native Indians)

	Registration as an Operator - Hotel Room Tax

	Registration as a Vendor (PST)

	Related Companies - Transfer of Assets
	Rentals - Tangible Personal Property
	Responsibilities as an Operator - Hotel Room Tax
	Restaurants
	Restocking Charges
	Return of Capital - Transfers of Business Assets
	Returned Merchandise
	Revenue Canada Collecting Tax at the Border

S	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Safety Equipment
	Sales and Leasebacks
	Salons
	Samples
	School Supplies
	Schools - PAC-Funded Purchases
	Security Payments - Tobacco Tax
	Security Systems
	Seismic Equipment
	Self-Employed Individuals
	Sellers - Out-of-Province

	Service Charges
	Service Clubs
	Service Contracts
	Service Enterprises
	Services - Taxable
	Services - to Individuals

	Settlers' Effects
	Sewing Supplies
	Shellfish Growers
	Shippers
	Silver Bullion

	Social Service Tax - Completing the Tax Returns
	Social Service Tax - Do You Need to Register?
	Social Service Tax - Late Returns

	Software - Computer
	Software - Exempt Services
	Software - Taxable and Exempt Software
	Special Occasion Liquor Licences
	Special Offers
	Stamps
	Subcontractors
	Supermarkets

T	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Tax - Collecting Unpaid
	Tax - Paid at the Border
	Tax Assessments - Penalty and Interest
	Tax Concessions - Alternative Fuel Vehicles

	Tax Rates - Motor Fuel
	Tax Rates - Motor Vehicles
	Tax Rates - Tobacco

	Tax Refunds - Bad Debts Written Off
	Tax Refunds - Fuel Retailers Operating on Reserve Land
	Tax Refunds - Overpayments of Tax
	Tax Returns - Municipal and Regional District Tax
	Tax Returns - Hotel Room Tax
	Tax Returns - Overdue
	Tax Returns - PST

	Taxable and Non-taxable Goods Sold for a Single Price
	Taxable Services
	Taxidermists

	Telecommunication Services
	Telecommunication Services - Dedicated

	Telephone Cards
	Television Production
	Temporary Use of Equipment in British Columbia (1/3 Formula)
	Theatre Operators
	Thread
	Thrift Stores
	Time and Materials Contracts
	Tire Levy

	Tobacco - Exempt Sales made by Retail Dealers (ESRDs)
	Tobacco - Marking Program
	Tobacco - Information for Retailers
	Tobacco - Information for Wholesale Dealers
	Tobacco - Tax Rates


	Trade-ins - General
	Trade-ins - Motor Vehicles

	Trailer - Lessors

	Transfers of Business Assets - Closely Related Parties
	Transfers of Business Assets - Winding Up, Dividend-in-Kind, or Return of Capital

	Transit Tax (Translink)
	Transportation and Delivery Charges
	Transportation Devices for Persons with a Disability or Handicap
	Transported Goods

	Travel Trailers Brought Into the Province

U	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	U-Brews
	Undertakers
	Underwater Logging
	Uniform Prorate Agreement (UPA)
	Unpaid Taxes - Collecting
	Used Goods or Merchandise
	U-Vins

V	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Vehicles - Alternative Fuel - Calculating the Tax Reduction
	Vehicles - Alternative Fuel Tax Concessions
	Vehicles - Dealers
	Vehicles - Modifications to Accommodate a Disability
	Vehicles - Multi or Inter-jurisdictional
	Vehicles - Purchases by Non-residents

	Vendor Registration
	Veterinarians
	Video Taping
	Videographers
	Vintners

W	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Warranties

	Wholesalers - PST
	Wholesalers - Tobacco Tax

	Winding up - Transfers of Business Assets
	Wine Making
	Wineries
	Wine, Selling
	Work Related Safety Equipment

X	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	(currently unused)

Y	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	Yarns and Wools

Z	A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Top

	(currently unused)

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