The province of British Columbia (“BC”) has continued to issue various publications with general information on the application of the new Provincial Sales Tax (“PST”), effective as of April 1, 2013, as well as several prescribed forms.
“PST and MRDT Guide for Accommodation Providers” is a new guide that offers information on both the PST and the municipal and regional district tax (“MRDT”) for those who provide accommodations in BC. It replaces several bulletins notices in order to provide the information to accommodation providers in one comprehensive document.
Notice 2013-005, “Notice to Vehicle Leasing Companies – Transitional Rules for Leases of Vehicles” provides specific transitional rules that apply to leases and rentals of passenger vehicles, where the lease or rental term straddles April 1, 2013.
Bulletin CTB 007, “Exemption for Member of the Diplomatic and Consular Corps” explains how members can claim an exemption from BC’s carbon tax, motor fuel tax (“MFT”), MRDT, PST and tobacco tax. It also has information pertaining to the identity card required to support the exempt status of these individuals and how to apply for a refund in cases where the PST was charged.
Bulletin MFT 014, “Propane Exemptions” provides information for sellers and purchasers on the exemption from motor fuel tax. There are three general exemptions available, including propane sold in specific containers; propane made part of tangible personal property; and propane purchased for residential use. In addition, exemptions exist for farmers with farm land, beekeepers, or mushroom, egg, hog, poultry, rabbit or fur farmers, First Nations farmers and out-of-province farmers. If the purchase meets the purchase and delivery requirements, the purchase may be made exempt of MFT. Otherwise, the purchaser may apply for a refund by completing the Application for Refund of Motor Fuel Tax Purchaser of Fuel, form FIN 147.
Bulletin PST 203, “Energy and Energy Conservation” discusses how the PST applies to energy under different usage scenarios; energy products used to conserve energy; and the 0.4% tax on energy products introduced to raise money for the Innovative Clean Energy Fund.
Notice 2013-007, “Notice to Fuel Sellers and Purchasers – Fuel Tax Changes” provides the following information regarding fuel tax changes:
- how PST will apply on the purchase of natural gas;
- how MFT will apply on the purchase and use of propane;
- new rules related to the colouring, sale and use of heating oil and non-motor fuel oil;
- tax on a fuel if it is purchased for a particular purpose and is later used for another purpose (i.e. tax on change in use); and
- how the 0.4% Innovative Clean Energy Fund tax will apply to purchases of natural gas and fuel oil, and certain purchases of propane.
British Columbia PST Forms
The following forms are now available:
FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR)
FIN 319, Gift of a Vehicle
FIN 355, Application for Refund - General (PST)
FIN 355/MV, Application for Refund of Provincial Sales Tax (PST) Paid on a Motor Vehicle
FIN 355/Schedule, Refund Claim Schedule (PST)
FIN 400, Provincial Sales Tax Return
FIN 401, Municipal and Regional District Tax Return
FIN 405, Casual Remittance Return
FIN 407, Provincial Sales Tax (PST) Schedule – Boats and Aircraft
FIN 440, Certificate of Exemption – Purchase of Vehicle or Aircraft for Use Outside BC
FIN 441, Certificate of Exemption – Multijurisdictional Vehicles
FIN 447, Application for Clearance
FIN 456, Certificate of Exemption – Aquaculturist
FIN 480, Certificate of Exemption – Substances Sold for Use other than in Internal Combustion Engines