News and Insights

British Columbia Tax Notice 2010-12 “Notice to Social Service Tax Vendors” Amended

Tax Development Jun 15, 2011

British Columbia has amended this notice to inform vendors that PST refunds are available to them directly from the province, in circumstances where  they have refunded uncollected PST to their customers as a result of subsequently obtaining evidence of a PST exemption (e.g., the customer provides a vendor registration number). 

The refund may be claimed by submitting an Application for Refund of Social Service Tax or Hotel Room Tax form (FIN 413) within fours years of the date the tax was paid.  Customers may also claim a refund directly from the province, in similar circumstances, where they have paid the PST to the supplier, by submitting the same form.  

BC Notice 2010-12