British Columbia Updates Bulletins on Vehicles and Liquor Licences

British Columbia has revised Bulletin PST 116, “Motor Vehicle Dealers and Leasing Companies” and Bulletin PST 118, “Vehicle Services and Parts” to correct the calculation of passenger vehicle rental tax (“PVRT”) which is based on every full or partial 24-hour rental period, not by calendar day. Bulletin PST 118 also added information on how PST applies to goods brought into British Columbia and goods removed from lease inventory.

In addition, Bulletin PST 300, “Special Occasion Liquor Licences” was updated to provide information on how to apply for a refund when the original estimated selling price of the liquor was higher than actual (i.e., unsold liquor is returned) and when the Special Occasion Licence is cancelled. The update also clarified that the only person who can apply for a refund is the person who holds the Special Occasion Licence and added that the licence is purchased online.