Additional Information for Businesses

The HST transitional rules specify technical details about paying the HST in the period around July 1, 2010. Overall, the HST will apply to goods and services purchased on or after July 1, 2010. In addition, the HST will generally apply to prepayments starting on May 1, 2010, for goods and services that will be provided on or after July 1, 2010.

Videocast: Watch this webcast for detailed information about the transition to HST and what it means for your business.

The PST was eliminated to coincide with the implementation of the HST on July 1, 2010. The PST transitional rules are provided to help businesses and consumers transition from the PST to the HST.

Effective July 1, 2010, all B.C. government entities – ministries, agencies, boards, commissions, and Crown corporations – will pay GST/HST on their purchases of taxable property and services just like any other business or consumer.  Businesses will no longer be required to have different rules or administer a special exemption system for government as they did under the GST.

GST/HST registrants will need to let customers know if HST is being applied to their purchases. The disclosure and invoicing requirements for the HST for British Columbia will follow the existing rules for the GST/HST.

The CRA is currently conducting seminars across the province to help B.C. businesses prepare for the transition to the HST. Information about the seminars can be found online.

Tax Professional Enquiries
The HST is a federal tax and will be administered by the Canada Revenue Agency, not the Province of British Columbia. For enquiries related to the transition to HST, please visit CRA’s dedicated HST web pages or contact CRA through one of the phone numbers below.

Canada Revenue Agency
Refer to the CRA General Business enquiries at 1 800 959-5525 (English) or 1 800 959-7775 (French) for the following topics on the application of the HST, including:

• How HST applies to goods and services;
• How HST applies to items designated for point-of-sale rebates (motor fuels, children’s sized clothing and footwear, children’s car seats and car booster seats, children’s diapers and feminine hygiene products);
• The application of HST under the general transitional rules;
• The application of HST to interprovincial/inter jurisdictional sales of goods and services; and
• HST registration and remittance/filing requirements.

Refer to the CRA technical GST/HST enquiries telephone line at 1 800 959-8287 (English) or 1 800 959-8296 (French) for the following topics:

• Eligibility for and the process for claiming HST rebates for public sector bodies (municipalities, universities, public colleges, school authorities, hospital authorities, registered charities and qualifying non-profit organizations);
• The temporary input tax credit restriction for large businesses; and
• Questions concerning real property, including the following;
  • Transitional rules for residential real property;
  • Eligibility for and the process for claiming HST new housing rebates and HST new rental housing rebates.

B.C. Ministry of Finance
For all other questions, including questions related to the wind-down of Provincial Sales Tax and B.C. Hotel Room Tax , the B.C. administered credit for residential energy and the tax on the private sales of vehicles, boats and aircraft, please contact the B.C. Ministry of Finance.