The British Columbia Ministry of Finance has announced that for any audit-related travel occurring on or after April 1, 2020, it will impose an audit fee whenever an auditor travels outside the province to perform an audit. The fee is applicable to audits performed under the province’s Provincial Sales Tax Act, Carbon Tax Act, and Motor Fuel Tax Act.
British Columbia Tax Bulletin CTB 003 “Audits” has been updated to include this information.
The audit fee is billed distinct from any potential audit assessment following the completion of the audit and cannot be waived or appealed.
Further information on the daily rates that may be imposed per auditor may be found at the following link: https://www2.gov.bc.ca/gov/content/taxes/audit-ruling-appeal/audit/out-of-province-audit-fee