News and Insights

British Columbia Notice 2010-003, “Notice to Operators” and Bulletin HRT 007, “Municipal and Regional District Tax”

Tax Development Mar 30, 2010

The province has issued this notice and revised this bulletin to explain that the additional 2% municipal and regional district hotel room tax will continue to apply on the sale of accommodation in a participating municipality or regional district after the HST is introduced in British Columbia on July 1, 2010.  Note that the additional 2% hotel room tax will no longer be excluded from the GST/HST base.  Effective July 1, 2010, if the accommodation is subject to both the HST and the additional 2% hotel room tax, the HST will apply to the additional 2% hotel room tax.

BC Notice 2010-003
BC HRT 007