Sales taxes
Effective immediately, the B.C. government has introduced tax changes to assist in the response to COVID-19. Learn more.
You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.
B.C.’s tax interpretation manual (TIM) is available online. The TIM describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in B.C.
Provincial sales tax
Find essential information for B.C. businesses, real property contractors and consumers about the PST, including requirements, registration, payments, refunds, audits and appeals.
Motor fuel tax and carbon tax
Motor fuel tax and carbon tax apply when you purchase or use fuel such as gasoline, diesel and propane, unless a specific exemption applies.
Tobacco tax
Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.
Tobacco and Fuel Tax Exemption Simplification Project
The B.C. Ministry of Finance launched a multi-year project to modernize and replace the current paper-based exemption process for tax-exempt sales of tobacco and fuel made on-reserve in B.C.
