News and Insights

British Columbia HST Notice No. 1 – Revised, “General Transitional Rules for British Columbia HST”

Tax Development Apr 06, 2010

British Columbia has updated this notice to add references to the province’s web pages for information on the transitional rules for the wind down of the PST and Hotel Room Tax (HRT).  The previous version of the notice indicated that the additional 2% HRT, which applies in certain communities, would continue until June 30, 2011.  As previously announced, the additional HRT program will continue beyond June 2010, and providers of accommodation in the specified municipalities and regional districts will continue to collect and remit this additional 2% HRT.  

Further information on the Hotel Room Tax transitional rules can be found at:
BC HRT Transitional Rules

The details on the transitional rules for the wind down of PST in British Columbia have been removed from this notice and a reference has been added to the province’s web page.  The web page now includes details on the final PST return.  Similar to the timing announced by Ontario, final PST returns for taxes and levies collected under the Social Service Tax Act prior to July 1, 2010, will be required to be filed on or before July 23, 2010.  After July 1, 2010, supplemental returns will be required to be filed on or before the 23rd day of the month following the month where tax is collected or becomes payable.  The final supplemental return will be due no later than January 23, 2011.   

Further information on the wind down of the PST in British Columbia can be found at:
BC PST Transitional Rules
Revised BC HST Notice No. 1