British Columbia has released this notice to provide general information on the Residential Energy Credit and Rebate Program for consumers, as announced in the Budget Update, 2009. The rebate of the 12% provincial component of the HST on residential energy will be administered by the province of British Columbia.
Effective May 1, 2010, purchasers of qualifying energy products for residential use in a residential dwelling, and on which HST applies, will be eligible for a credit or rebate of the provincial component of the HST under the Residential Energy Credit and Rebate Program. Qualifying energy products include electricity, natural gas, propane, heating oil (including biodiesel), kerosene, heat (including transferred energy that results in cooling) and steam.
BC HST Notice No 10