News and Insights

REVISED: CRA GST/HST Notice No. 270, “Elimination of HST in BC – Questions & Answers”

Tax Development Mar 22, 2012

This notice has been revised to include a section dedicated to the rebates available for public service bodies.  The notice, which was originally released in February 2012, provides a set of questions and answers to help businesses and consumers understand the transition from HST to GST in British Columbia, effective April 1, 2013. 

Please see our analysis under ‘CRA Notice No. 270, "Elimination of HST in BC – Questions & Answers"’ in our Tax Developments section for February 2012 for more information on the original release.

In general, a public service body rebate for the provincial portion of British Columbia HST is available for qualifying organizations where the HST became payable or was paid without having become payable, was deemed to have been paid or collected, or was required to be added to net tax before April 1, 2013. However, the rebate must be filed by the claim period for the public service body that includes March 31, 2013. No provincial portion of the British Columbia HST can be claimed in a claim period beginning on or after April 1, 2013. 

CRA GST/HST Notice 270 Revised