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What's
New
Each
time we change the information on our Web site, 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 these files, which are all in pdf format. Acrobat
Reader is available as a free download for use on your personal or office
computer.
December 28, 2006 |
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There is now a webpage for Florists. This page contains links to materials that provide information for the industry, including the revised Bulletin SST 066, Florists. |
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December 22, 2006 |
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Bulletin SST 013, Goods for Personal Use Imported by British Columbia Residents at International Borders, has been renamed and rewritten using plain language and a new format so that the information is easier to read. |
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December 14, 2006 |
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There is now a webpage for Manufactured Homes for Residential Use. This page contains links to various materials that provide information for the industry, including the revised Bulletin SST 014, Manufactured Homes for Residential Use. |
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December 11, 2006 |
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Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the Regional District of Alberni-Clayoquot, the Regional District of East Kootenay, the City of North Vancouver and the District of North Vancouver to the areas collecting additional tax on accommodation sales. The rate of additional tax that the City of Rossland will be collecting on accommodation sales has also been increased. |
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There is now a webpage for Music and Electronics Retailers. This page contains links to various materials that provide information for the industry, including a new bulletin, SST 134, Music and Electronics Stores. |
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December 8, 2006 |
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There is now a webpage for the Safety Equipment industry. This page contains materials that provide information for the industry, including the revised Bulletin SST 002 Safety Equipment. |
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There is now a webpage for Farmers. This page contains links to various materials that provide information for the industry, including the revised bulletin SST 023, Bona Fide Farmers . |
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November 29, 2006 |
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There is now a webpage for Boats. This page contains links to various materials that provide information for the industry, including the revised Bulletin SST 114, Boats.
Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the Village of Harrison Hot Springs to the areas collecting additional tax on accommodation sales. |
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November 28, 2006 |
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There is now a webpage for Commercial Fishers. This page contains links to various materials that provide information for the industry, including the revised bulletin SST 025, Bona Fide Commercial Fishers. |
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November 21, 2006 |
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There is now a webpage for Home-Based Businesses. This page contains links to various materials that provide information for the industry, including the new bulletin SST 133, Home-Based Businesses. |
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November 16, 2006 |
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There is now a webpage for the Photographers and Photofinishers Industry. This page contains various materials that provide information for the industry, including the revised bulletin SST 053 Photographers and Photofinishers, and a list of commonly asked FAQs. |
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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. |
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November 15, 2006 |
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Bulletin SST 015, Environmental Levies on Tires and Batteries, has new information on the repeal of the $3 environmental levy on new tires effective January 1, 2007, when a new industry-led stewardship program for tires will be implemented by Tire Stewardship B.C.
Notice to Tire Sellers. This notice explains that, effective January 1, 2007, the $3 environmental levy on new tires is repealed and will be replaced by an industry-led stewardship program managed by Tire Stewardship B.C. |
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November 7, 2006 |
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The 'Notification of Credit' option (formerly Box J) has been removed from the Social Service Tax Return form (FIN 400) as you no longer need to apply for a refund of your credit balance. Bulletin SST 032, Completing the Tax Return Form, has been revised to reflect this change. |
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November 6, 2006 |
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Bulletin SST 105, Motor Vehicle Parking, has been revised and updated to clarify how PST applies to valet parking and bundled sales. |
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November 1, 2006 |
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There is now a webpage for the Liquor Industry. This page contains various materials that provide information for the industry, including the revised bulletins SST 094, Liquor Sellers, and SST 097, Special Occasion Liquor Licences, and the new Bulletin SST 132, Wine and Beer Makers. |
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October 31, 2006 |
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There is now a webpage for the Mining Industry. This page contains various materials that provide information for the industry, including the revised Bulletin SST 081, Mining Industry, the new Bulletin MFT 010, Fuel Used by the Logging and Mining Industries, and lists of taxable and non-taxable items commonly used by the mining industry. |
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There is now a webpage for the Logging Industry. This page contains various materials that provide information for the industry, including the revised Bulletin SST 112, Logging Industry, the new Bulletin MFT 010, Fuel Used by the Logging and Mining Industries, and lists of taxable and non-taxable items commonly used by the logging industry. |
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October 26, 2006 |
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There is now a webpage for Grocery and Drug Stores. Bulletin SST 026 has been revised and renamed to SST 026: Grocery and Drug Stores. This bulletin contains updated lists of taxable and non-taxable items commonly sold in grocery and drug stores, as well as information on out-of-province sales and purchases. |
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October 23, 2006 |
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There is now a webpage for Book, Magazine and Newspaper Retailers. This page contains links to the new Bulletin SST 131: Book, Magazine and Newspaper Retailers, and to other materials that provide information for the industry. |
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October 18, 2006 |
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There is now a webpage for the Advertising industry. This page contains links to relevant bulletins and other materials that provide information for the industry. Bulletin SST 035 has been revised and renamed Advertising Agencies. |
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October 17, 2006 |
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There has been an update to the Oil and Gas Industry webpage. This page contains links to relevant bulletins and other materials that provide information for the industry, including a completely revised Bulletin SST 055: Oil and Gas Industry - Producers and Processors and Bulletin MFT 007: Fuel Used by the Oil and Gas Industry, and new documents including Bulletin SST 126: Oil and Gas Industry - Service Providers and Contractors, Bulletin SST 127: Oil and Gas Industry - Exploration, Discovery and Development. |
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October 10, 2006 |
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Bulletin SST 092, Transfer of Business Assets Between Closely Related Parties has been revised to reflect the change from the Company Act (repealed February 2004) to the Business Corporations Act. |
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October 6, 2006 |
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There is now a webpage for Depreciation Rates. This page has information on when you can use depreciated values to calculate the PST due. |
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September 29, 2006 |
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Notice - Automotive Repair Industry. This Notice explains that, pending a decision from the BC Court of Appeal, automotive repair facilities are expected to continue to pay PST on the purchase price or lease price of courtesy vehicles acquired for the use of their customers. |
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September 6, 2006 |
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Bulletin SST 107, Telecommunications, has been updated to clarify how PST applies to individual telecommunications, interjurisdictional telecommunications, telecommunication services packaged with non-taxable services and the Internet.
Bulletin SST 112, Logging Industry, has been updated to include new exemptions for certain equipment used in underwater logging. |
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August 28, 2006 |
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Bulletin SST 011, Exemption for Materials and Equipment Used to Conserve Energy has revised information on the SEUE rating of oil fired forced-air furnaces. |
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August 24, 2006 |
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Liquor Audits - What to Expect - This information sheet was compiled in consultation with liquor industry representatives - Alliance of Beverage Licensees of British Columbia (ABLE BC), and provides the details of what vendors can expect when a liquor audit of their business is about to begin and will assist them in preparing for the audit. |
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August 17, 2006 |
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The Legal Services Provided to British Columbians information page has been updated to include information regarding self governing bodies and commissions for the period December 2005 to August 2006. |
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August 10, 2006 |
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Effective August 21, 2006 business owners who sell theatrical makeup, brushes and carrying cases to students or persons purchasing on behalf of students, will have to charge PST on those items. You can view the new notice, as well as the revised Bulletin SST 012, the taxable list, and the non-taxable list on the School Supplies industry webpage at http://www.sbr.gov.bc.ca/ctb/School.htm. |
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August 9, 2006 |
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There is now a webpage for Security Systems. This page contains links to the new Bulletin SST 121, Security Systems, and to other materials that provide information for the industry. |
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There is now a webpage for the Aircraft Industry. This page contains links to relevant bulletins and other materials that provide information for the industry, including a completely revised Bulletin SST 051, Aircraft, and a new Bulletin MFT 009, International Air Cargo - Fuel Tax Refund. |
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August 3, 2006 |
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Bulletin SST 114, Boat Sales and Purchases, has updated information on the maximum boat length for the aquaculturist exemption.
Bulletin SST 016, Provincial Social Service Tax (PST) and Federal Goods and Services Tax (GST), has been updated with the 6% GST rate.
Bulletin SST 094, Sales and Purchases by Liquor Vendors, has been updated with the 6% GST rate. |
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August 1, 2006 |
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Bulletin SST 074, Out-of-Province Sellers, and Do's and Don'ts for Taxpayers have been updated to refer to the Small Business Guide to Provincial Sales Tax from a discontinued brochure.
Natural Gas Industry Notice - This notice explains when natural gas or oil processing businesses pay tax on natural gas consumed in internal combustion engines.
There is now a webpage for the Graphic Design industry. The page contains links to relevant bulletins and other materials that provide information for the industry, including a new Bulletin SST 128, Graphic Designers. |
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July 31, 2006 |
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There is now a webpage for the Construction Industry. This page contains links to relevant bulletins and other materials that provide information for the industry. Also, Bulletin SST 072, Real Property Contractors, has been completely revised and renamed. |
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July 31, 2006 |
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There is now a webpage for the Accommodation industry. This page contains links to relevant bulletins and other materials that provide information for the industry. Bulletin HRT 006 has been revised and renamed Accommodation - Registered Operators of Hotels, Motels or Other Lodgings. Also, there are two new bulletins, HRT 008, Bed & Breakfast Operators and HRT 009, Accommodation Providers to Natural Resource Industries. Bulletin HRT 009 has also been added to the Oil and Gas Industry webpage. |
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July 20, 2006 |
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Bulletin HRT 007, Municipal and Regional District Tax, has been updated to add the Columbia-Shuswap Regional District to the areas collecting additional tax on accommodation sales. |
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July 19, 2006 |
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Bulletin SST 103, Lessors of Motor Vehicles and Trailers has been updated to include a change of how PST applies to insurance premiums.
Bulletin SST 042, Motor Vehicle Dealers has updated information on dealer registration |
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July 13, 2006 |
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Bulletin SST 123, Calculating the Dealer-use Formula, has updated information regarding vehicles being held in the same sale or lease inventory. The FAQs on the Motor Vehicle Dealers web page have also been updated with this information. |
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July 11, 2006 |
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Guidelines to assist the legal community in determining when to charge, collect, remit or hold tax on legal services in trust until the issue of the tax application to legal services under the Social Service Tax Act has been determined by the Supreme Court of Canada have been issued by the province. |
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June 29, 2006 |
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There is now a webpage for Veterinarians. This page contains links to the revised Bulletin SST 038, Veterinarians, and other materials that provide information for the industry. |
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June 15, 2006 |
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Bulletin SST 003, Equipment and Devices Used by Persons with a Permanent Disability, has been revised. |
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June 7, 2006 |
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Bulletin SST 018, Taxable Services, has new information clarifying how tax applies to maintenance services to containers that are not real property. As well, there are additional examples of services to an individual. |
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May 26, 2006 |
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Bulletin SST 006, Medical Supplies and Equipment, has been updated to clarify that kidney dialysis machines are exempt of PST. The bulletin has also undergone minor wording changes. |
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May 24, 2006 |
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There is now a webpage for Optical Retailers. This page contains links to relevant bulletins and other materials that provide information for the industry. Also, there is a new Bulletin SST 125, Optical Retailers. |
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May 24, 2006 |
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SST 079, Service Charges, Trade-Ins and Returns has been renamed to reflect a change in the contents. Information on discounts and coupons is now in Bulletin SST 080, Promotions and Special Offers.
SST 080, Promotions and Special Offers has been revised and renamed and now has information on how PST applies to a broader range of promotional items, including promotional sales, discounts, coupons and gift certificates." |
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May 17, 2006 |
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The following four oil and gas taxable and non-taxable lists have be updated with new items and clarifications. Below is a brief overview, please refer to the lists for complete details.
Non-Taxable List - Drilling Rigs - Oil and Gas Industry - pipe arm, support building for pumps, coil tubing reel, rotary and pump drives, elevators, injector head, mud manifold, raising arm
Non-Taxable List - Truck-mounted Service Rigs - Oil and Gas - support buildings for pumps, rotary and pump drives, elevators, mud manifold, pipe arm, raising arm
PST Non-Taxable List - Oil and Gas Industry Geophysical Surveying - aeromagnetic recording survey systems, geophysical batteries, drills, global positioning systems, gravitational recording survey systems, LIDAR mapping equipment, navigations systems
PST Taxable List - Oil and Gas Industry - seismic explosives |
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May 16, 2006 |
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There is now a webpage for the Beauty Industry. This page contains links to relevant bulletins and other materials that provide information for the industry. Also, there is a new Bulletin SST 124, Beauty Industry. |
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May 8, 2006 |
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GEN 003, Appeals of Tax Assessments or Disallowed Refunds and GEN 008, Refunds of Overpayments of Tax have been updated to include new contact information for appeals. |
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May 4, 2006 |
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Bulletin SST 032, Completing the Tax Return Form, has been revised to include information on the due date, if the due date falls on a weekend or statutory holiday in British Columbia. |
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May 2 , 2006 |
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There is now a webpage for the Medical industry. This page contains links to relevant bulletins and other materials that provide information for the industry. Also, Bulletin SST 006, Medical Supplies and Equipment has been substantially rewritten. |
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May 1 , 2006 |
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A point-of-sale provincial liquor tax exemption on sales of liquor to status Indians on reserve land comes into effect May 15, 2006. Please see the notice Provincial Sales Tax Exemption for Sales of Liquor to Status Indians on Reserve Land for details. The procedures outlined in Bulletin SST 034, Procedures for Making Exempt Sales or Leases to Indians and Indian Bands, now apply to qualifying sales of liquor on reserve. |
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Bulletin SST 011, Exemption for Materials and Equipment Used to Conserve Energy, is updated to include dies integrated into a window system and screens attached to multi-glazed windows and doors to the list of items that may be purchased exempt. Also, Natural Resource Canada has increased the SEUE rating for qualifying energy efficient furnaces to 90%. |
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April 24, 2006 |
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There is now a webpage for automotive repair shops and parts stores. This page contains links to relevant bulletins, lists of taxable and non-taxable automotive services and other materials that provide information for the industry. Also, there is a new Bulletin SST 122, Automotive Services and Parts. |
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Bulletin HRT 007, Municipal and Regional District Tax, is updated to add the District of Port Hardy to the list of prescribed municipalities and regional districts that collect the additional tax. |
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April 20, 2006 |
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Consequential amendments to the Tobacco Tax Act received Royal Assent on March 28, 2006. http://www.legis.gov.bc.ca/38th2nd/3rd_read/gov12-3.htm
These amendments have been introduced to support the Ministry of Health's desired public health policy goals. For more information, please refer to the Ministry of Health's March 20, 2006 news release: http://www.gov.bc.ca/bvprd/bc/channel.do?action=ministry&channelID;=-8387&navId;=NAV_ID_province. |
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April 13, 2006 |
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There is now a webpage for the computer industry. This page contains links to relevant bulletins, notices and other materials that provide information for the industry. Also, Bulletin SST 040, Computer Software and Hardware, has been completely revised. |
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April 11, 2006 |
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There is now a webpage for people who sell children's clothing. This page contains links to the revised Bulletin SST 009, Children's Clothing, and to other materials that provide information for the industry. |
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March 30, 2006 |
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There is now a webpage for people who sell school supplies. This page contains links to relevant bulletins, lists of taxable and non-taxable school supplies, and other materials that provide information for the industry. Bulletin SST 012, School Supplies, has also been revised to clarify how PST applies to school supplies. |
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March 24, 2006 |
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There is now a webpage for people who operate fabric and craft stores. This page contains links to relevant bulletins and other materials that provide information for the industry. In addition, Bulletin SST 089, Alteration, Repair and Manufacture of Clothing, has been re-written and renamed Bulletin SST 089, Fabric and Craft Stores. |
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March 15, 2006 |
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There is now a webpage for film and television producers, videographers, and other people involved in the film industry. This page contains links to relevant bulletins, lists of taxable and non-taxable items, and other materials that provide information for the industry. |
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There is now a webpage for people who operate nurseries, garden stores and greenhouses. This page contains links to relevant bulletins, lists of taxable and non-taxable items and other materials that provide information for the industry. |
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March 10, 2006 |
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There is now a webpage for Motor Vehicle Dealers. This page contains information for dealers of new and used motor vehicles, including links to relevant bulletins, Frequently Asked Questions, and the new bulletin for calculating the dealer-use formulas. |
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March 9, 2006 |
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Bulletin HRT 007, Municipal and Regional District Tax, the City of North Vancouver has been removed from the list of prescribed municipalities and regional districts required to collect the tax. |
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March 8, 2006 |
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There is now a webpage for pet store operators, kennel operators, breeders and other people involved in the pet industry. This page contains links to relevant bulletins, lists of taxable and non-taxable items, and other materials that provide information for the industry. |
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March 8, 2006 |
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New publication: The Small Business Guide to Provincial Sales Tax (PST) is a new guide for all businesses operating in British Columbia. The guide provides general PST information, such as who needs to register, when general exemptions apply, and how to charge and collect the PST. |
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March 6, 2006 |
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Bulletin SST 119, Bundled Sales: Taxable and Non-Taxable Goods or Services Sold Together for a Single Price, has been revised to clarify how tax applies to bundled sales that include liquor. |
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February 21, 2006 |
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The provincial government announced its 2006 Budget on February 21, 2006. Statutes administered by the Consumer Taxation Branch are amended as a result. The changes are described in detail in the following bulletins, notices, webpages and frequently asked questions. Updated forms are also listed.
- 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
- FAQs - Heat
- FAQs - Hotel Room Tax
- FAQs - Production Machinery and Equipment
- FAQs - Software
- FAQs - Vehicle Surtax
- Form FIN 413 MJV, Application for Refund of Social Service Tax in Relation to Multi jurisdictional Vehicles
- Form FIN 438, Coloured Fuel Account Certification
- Form FIN 440, Application for Refund of Fuel Tax
- Form FIN 453(M), Certification of Exemption: Production Machinery and Equipment
- Form FIN 461, Application for Authorization to Sell Coloured Fuel
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February 7, 2006 |
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Bulletin SST 031, Houseboats and Other Floating Buildings, has been updated to clarify the definition of a portable building.
Bulletin SST 048, Sales and Leases of Portable Buildings, has been updated to clarify the definition of a portable building, including fabric structures.
Bulletin SST 050, Bona Fide Aquaculturists, has been updated to clarify the definition of a portable building.
Bulletin SST 120, Shellfish Growers, has been updated to clarify the definition of a portable building. |
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February 2, 2006 |
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We are expanding our information for the oil and gas industry by providing seven searchable taxable and non-taxable lists specific to this industry.
The lists are:
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January 24, 2006 |
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Notice - Manufacturing, Selling or Leasing Portable Buildings. This notice clarifies the definition of portable buildings and explains how PST applies to fabric structures. |
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January 10, 2006 |
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Bulletin SST 036, Publications: Books, Magazines, Periodicals and Newspapers, has been updated with a new reference to the Bundled Sales bulletin and additional examples of taxable and non-taxable publications. |
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January 5, 2006 |
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Bulletin MFT 008, Inter-jurisdictional Motor Carriers: Fuel Used and/or Purchased in British Columbia, has been rewritten. The bulletin contains easy-to-read information about the International Fuel Tax Agreement (IFTA) and about trip permits used by inter-jurisdictional motor carriers. |
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January 4, 2006 |
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Bulletin SST 023, Bona Fide Farmers, has been updated to clarify the definition of bona fide farmer. |
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