British Columbia has released this notice to provide information on the application of MJV tax during the period prior to the July 1, 2010 implementation date of the HST in the province.
For the period prior to July 1, 2020, the MJV tax must be applied to a full vehicle license year (12 months), even when a part of that year is on or after July 1, 2010, unless:
- the vehicle was licensed in another jurisdiction, and the tax is not paid until the vehicle first enters British Columbia part way through the license year; or
- the licensing occurs as a result of the vehicle changing fleets and the new fleet’s license year is partially complete.