News and Insights

British Columbia Revised HST Notices re: Residential Energy Credit and Rebate Program

Tax Development Mar 15, 2011

British Columbia HST Notice No. 5, “Notice to Energy Suppliers – Residential Energy Credit Program for British Columbia Harmonized Sales Tax (HST)”, and HST Notice No. 10, “Residential Energy Credit and Rebate Program Notice for Consumers” have recently been updated by the British Columbia government.  Both bulletins now specify that British Columbia government entities (i.e., ministries, agencies, boards, commissions and Crown corporations) are not entitled to the residential energy credit from energy suppliers.  These entities include British Columbia Housing Management Commission (BC Housing), the Provincial Rental Housing Corporation, and the Public Guardian and Trustee.