British Columbia HST Notice No. 5

The province has issued this notice to provide further details on the provincially administered credit of the provincial component of HST that will be available on residential energy, as announced in the September budget update.  The credit will apply to the provincial component of the HST paid or payable on or after May 1, 2010, for energy provided on or after July 1, 2010, for qualifying purchases of residential energy.  Energy qualifying for the credit will include electricity, natural gas, propane, heating oil (including biodiesel), heat, steam, firewood, and pellets.  

In addition, the notice outlines what is considered residential use and the obligations of energy suppliers regarding the administration of the Residential Energy Credit Program.  

BC HST Notice No 5