News and Insights

British Columbia Tax Bulletin CTB 002, “Sales to Federal, Provincial, Municipal and Indian Band Government Bodies”

Tax Development Oct 07, 2010

The province of British Columbia has issued a new bulletin, CTB 002, which clarifies how provincial sales taxes apply on sales to federal and provincial government bodies, and how the HST applies on sales to the British Columbia government.  Generally, federal, provincial and municipal governments pay British Columbia’s motor fuel tax, carbon tax, tobacco tax, tax on designated property and municipal and regional district tax on purchases in British Columbia, unless the supply is specifically exempted under the legislation.  

BC CTB 002