British Columbia Updates Several Bulletins for Changes to Refund Rules

British Columbia has updated Bulletin PST 400, “PST Refunds” to highlight that a collector of PST may refund or credit the PST paid by a customer if the customer provides them with the required documents (such as an exemption certificate) within 180 days of the date the PST was charged (as opposed to collected).  In addition, this bulletin notes that a customer can request a refund of PST if they receive a full or partial refund or credit of the purchase or lease price from a vendor and the refund or credit is provided within 4 years of the date the PST was payable (as opposed to 180 days).

As a result of these changes, several bulletins were updated, including, but not limited to:

• Bulletin PST 111, “Mining Industry”;
• Bulletin PST 112, “Logging Industry”;
• Bulletin PST 113, “Oil and Gas Industry – Producers and Processors”;
• Bulletin PST 114, “Oil and Gas Industry – Exploration, Discovery and Development”;
• Bulletin PST 115, “Oil and Gas Industry – Service Providers”;
• Bulletin PST 116, “Motor Vehicle Dealers and Leasing Companies”; and
• Bulletin PST 315, “Rentals and Leases of Goods”.