Taxes and tax credits

You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.

If you earned income in B.C. or operated a Corporation with a permanent establishment in B.C. last year you need to file an income tax return. Find out when you need to file your income tax return, and if any tax credits or rebates apply to you.

When you own, lease or gain an interest in a property (e.g. land, home, etc.) located in B.C. you must pay property taxes.

The employer health tax is an annual tax that B.C. employers may have to pay beginning January 2019.

When you extract natural resources, harvest timber or own mineral rights in B.C. you're charged taxes, royalties and fees.

The speculation and vacancy tax is an annual tax based on how owners use residential properties in major urban areas in B.C.

When you have an insurance contract to insure a resident of B.C., or a property situated in B.C., Insurance Premium Tax is charged. The tax is charged on premium payments made as consideration for the insurance contract, such as premium deposits, assessments, registration fees and contributions by members.

To ensure you charge and pay the right amount of tax you may request a ruling or interpretation, be audited or file an appeal if you believe the Ministry of Finance made an error in a decision.

eTaxBC is a convenient online system for individuals and businesses to file returns, make payments and communicate directly to the B.C. Ministry of Finance. Find out more about eTaxBC, what’s new in eTaxBC and our eTaxBC help guide.

Read about changes being made to B.C. provincial tax laws, policies and programs. Find out what’s new and subscribe to receive email notifications when new updates are made.

The Tax Interpretation Manual (TIM) describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in British Columbia.

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We can help, whether you're late on payments or need help setting up primary billing. We're here to make the process simple and clear for you.