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Taxes in BC - Taxation
The following is meant solely to help the reader understand the main features of primary regulations governing this activity, and not meant in any way to provide a legal interpretation.
Provincial Sales Tax (PST) -- (Social Service Tax Act):
This Act is administered by the Consumer Taxation Branch of the Ministry of Small Business and Revenue. The Consumer Taxation Branch registers businesses that collect tax on behalf of the province; conducts field audits and inspections of these businesses' tax collection records; and carries out office audits and compliance programs. You must register with the Consumer Taxation Branch and collect social service tax (retail sales tax) on your taxable sales and leases, if you engage in any of the following activities:
The Consumer Taxation Branch will issue you a Certificate of Registration and provide information on your responsibilities.
Act: http://www.qp.gov.bc.ca/statreg/stat/S/96431_01.htm
Primary Contact
To register, or to obtain additional information, please contact the Consumer Taxation Branch or Government Agent nearest you - see blue pages of the phone book, Government of BC.
Lower Mainland Contact:
Ministry of Small Business & Revenue
Consumer Taxation Branch
Main Floor, 1802 Douglas Street
Victoria BC V8T 4K6
Telephone: 1-877-388-4440
Vancouver: 604-660-4524
Fax:(604) 660-1104
Web Site: http://www.rev.gov.bc.ca/ctb
Goods and Services Tax (GST/HST):
Canada Revenue Agency is responsible for administering the Excise Tax Act - Goods and Services Tax and the Excise Act - Excise Tax and Duties.
You must register for the GST if you are a person, business or organization operating in Canada with worldwide annual revenues from taxable supplies of goods and services over $30,000.00 in four consecutive quarters, or you are a taxi or limousine operator. If your annual GST-taxable sales and revenues are under $30,000, you are not required to register, but may register voluntarily as long as you are carrying on a commercial activity. When you register for the GST, you will be assigned a Business Number (BN).
You must be licensed for Excise Tax if you are manufacturing goods subject to Excise Tax and your sales exceed $50,000.00 in a calendar year. Some examples of goods subject to Excise Tax are clocks, watches, jewelry, gasoline, tobacco and wine. To obtain an Excise Tax license call (604) 691-4973. If you are involved in the production of alcohol or tobacco, you should contact the Excise Duty Unit of Canada Customs and Revenue Agency at (604) 587-2111
To register for a GST/HST number visit the BC Business Registry at: www.bcbusinessregistry.ca. To apply for a GST/HST number you need to register your business and receive a Business Number (BN). Business Registration can be completed online (using the BC Business Registry) or in person at the following locations: http://www.bcbusinessregistry.ca/introduction/sites.htm. Once you have registered your business and received a BN use the online registry system or call the CRA to register for your GST/HST number.
Primary Contact
Canada Revenue Agency
1166 W. Pender St.
Vancouver, BC
Toll Free: 1-800-663-3316
of Toll Free: 1-800-959-8281
GST Website: http://www.cra-arc.gc.ca/tax/business/topics/gst/menu-e.html
Secondary Contact
BC Business Registry
OneStop Business Registry
PO Box 9431, Stn. Prov. Govt.
Victoria, BC Canada
V8W 9V3
Toll Free 1 (877) 822-6727
Victoria (250) 370-0332.
Website: www.bcbusinessregistry.ca
OneStop Help Desk is available Monday to Friday, excluding statutory holidays
7:00 AM to 7:00 PM, Pacific Time.
Income Tax (Federal) Act:
This Act is administered by the Taxation branch of the Canada Revenue Agency (Revenue Canada). If you conduct business as a proprietorship or a partnership, report your share of gross and net profits (or losses) for the business' fiscal period on your individual tax return (T1). For an incorporated company, file a corporation tax return (T2) within six months of the end of the corporation's fiscal period.
Act: http://www.qp.gov.bc.ca/statreg/stat/I/96215_00.htm
Primary Contact
Canada Revenue Agency, Tax Services
Vancouver District Office
1166 West Pender St.
Vancouver, BC V6E 3H8
General Inquiries: 1-800-959-8281
Business, GST, Payroll: 1-800-959-5525
Requests for forms: 1-800-959-2221
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