News and Insights

Revision re: British Columbia HST Notice No. 5

Tax Development Apr 30, 2010

“Notice to Energy Suppliers Residential Energy Credit Program for British Columbia Harmonized Sales Tax (HST)” and HST Notice No. 8, “General PST Transitional Rules for Transitioning to British Columbia HST”

The province has updated HST Notice No. 5 to provide general information on the Residential Energy Credit Program and outlines the responsibilities of energy suppliers under the program.  In addition, HST Notice No. 8 has been updated to include information on the transitional rules for software and software licences, and combined supplies.

Notice No. 5 was subsequently updated on May 6 to add reference to HST Notice No. 10, to learn more about the Residential Energy Credit and Rebate Program.  Notice No. 8 was also revised on May 12 to add a reference on page six to HST Notice No. 11 on Multi-Jurisdictional Vehicle Tax.

A further revision to Notice No. 5 was made on June 1 to provide suppliers with information on how to enroll in the program and claim reimbursements for energy credits provided to eligible residential customers.  An enrolment package is being mailed out to energy suppliers.  

In addition, there is also a new webpage for the Residential Energy Credit and Rebate Program, which contains notices, forms and legislation related to the program.

BC HST Notice No 5
BC HST Notice No 8
Residential Energy Credit webpage