Budget-Related Taxation Information

On February 21, 2006, the government announced changes to the taxation statutes administered by the Ministry of Small Business and Revenue.

Legislation summaries are found in Budget Bulletin 2006, Changes to Legislation Administered by the Ministry of Small Business and Revenue. Begin with this bulletin and then see the other bulletins and web pages linked below for further details.

• Budget Bulletin 2006, Changes to Legislation Administered by the Ministry of Small Business and Revenue

Quick Links:

Consumer Taxes

Income Taxes

Property Taxes

Consumer Taxes

• Consumer Taxation Branch home page

Social Service Tax Act

• Bulletin SST 011, Exemption for Material and Equipment Used to Conserve Energy
• Bulletin SST 018, Taxable Services
• Bulletin SST 023, Bona Fide Farmers
• Bulletin SST 042, Motor Vehicle Dealers
• Bulletin SST 044, Do You Need to Register as a Vendor?
• Bulletin SST 052, Ready-Mixed Concrete Industry
• Bulletin SST 054, Manufacturers
• Bulletin SST 055, Petroleum and Natural Gas Industry
• Bulletin SST 070, Motor Vehicles Modified to Accommodate Persons with a Disability
• Bulletin SST 073, Tax on Multi-jurisdictional Vehicles
• Bulletin SST 074, Out-of-Province Sellers
• Bulletin SST 081, Mining Industry
• Bulletin SST 085, Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions
• Bulletin SST 087, Alternative Fuel Vehicles: Calculating the Tax Reduction
• Bulletin SST 103, Lessor of Motor Vehicles and Trailers
• Bulletin SST 112, Logging Industry

• Form FIN 413(MJV), Application for Refund of Social Service Tax in Relation to Multi jurisdictional Vehicles
• Form FIN 418, Application for Registration as a Vendor
• Form FIN 453(M), Certificate of Exemption: Production Machinery and Equipment

Notices

• Software and Computer Service Industry
• Changes to Production Machinery and Equipment Exemption
• Interjurisdictional Carriers

Frequently Asked Questions

• FAQs - Heat
• FAQs - Production Machinery and Equipment
• FAQs - Software
• FAQs - Vehicle Surtax

Hotel Room Tax Act

• Bulletin HRT 002, Fishing Lodges, Guide Outfitters, Guest Ranches, and Accommodation Packages
• Bulletin HRT 003, Completing the Tax Return Form
• Bulletin HRT 004, Hotel Room Tax Exemption for Indians and Indian Bands
• Bulletin HRT 005, Do You Need to Register as an Operator?
• Bulletin HRT 006, Your Responsibilities as a Registered Operator

• Form FIN 401, Municipal and District Tax Return
• Form FIN 432, Hotel Room Tax Return
• Form FIN 430, Application for Registration as an Operator

Frequently Asked Questions

• FAQs - Hotel Room Tax

Motor Fuel Tax Act

• Bulletin MFT 003, Bulk Agents - Coloured Fuel
• Bulletin MFT 007, Coloured Fuel in the Oil and Gas Industry

• Form FIN 438, Coloured Fuel Account Certification
• Form FIN 440, Application for Refund of Fuel Tax
• Form FIN 461, Application for Authorization to Sell Coloured Fuel

Notices

• Notice to Coloured Fuel Sellers and Users

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Income Taxes

• Income Taxation Branch home page

Income Tax Act

• Bulletin CIT 009-SR1, British Columbia Film and Television Tax Credit
• Bulletin CIT 010-SR1, British Columbia Production Services Tax Credit
• Bulletin PIT 001-SR, BC Mining Flow-through Share Tax Credit

International Financial Activity Act

• International Financial Activity

• Bulletin IFA 001, International Financial Activity Act Overview

 

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Property Taxes

• Property Taxation Branch home page
• Home Owner Grant Changes

Property Transfer Tax Act

• Property Transfer Tax Information

• Bulletin PTT 009, Exemptions for Transfer to and from a Family Farm Corporation
• Bulletin PTT 012, Exemptions for Transfers in Respect of an Amalgamation

• Form FIN 74, Form B - Certificate of Physician and Property Owner
• Form FIN 579, Guide for Completion of the General and Special Property Transfer Tax Return

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Legislation

Budget Bills will be posted as soon as they become available.

• Bill 2, Budget Measures Implementation Act, 2006

Orders in Council:

• OIC 91-2006 Hotel Room Tax, Budget Amendments
• OIC 92-2006 Income Tax, Budget Amendments
• OIC 93-2006 Motor Fuel Tax, Budget Amendments
• OIC 94-2006 Property Transfer Tax, Budget Amendments
• OIC 95-2006 Social Service Tax, Budget Amendments
• OIC 96-2006 Social Service Tax, Budget Amendments
• OIC 97-2006 Social Service Tax, Budget Amendments