Frequently Asked Questions

Questions:

	What is PST?
	What is a taxable good, or tangible personal property?
	What is a prescribed fixture?
	What is a taxable service?
	I am only visiting B.C.—do I have to pay PST?

Overdue Payment Questions:

	Who can I contact regarding my debt?
	How do I know how much I owe?
	What should I do if I feel that I have already paid this?
	Why did I still get a notice when I have already provided a nil return?
	Do you accept credit cards payments?
	What should I do if I disagree with the amount I owe?
	Why did I get a notice of collection?
	Can I make a payment arrangement if I can't pay my debt in full?
	What will happen if I can't or don't pay my bill?
	Why are you taking my income tax refund or GST credit?

Answers:

PST is a consumption tax that applies to retail sales and leases of taxable goods or services in British Columbia, and to taxable goods brought into the province for use. The person who purchases or uses the taxable good (new and used) or service pays the PST.

PST should not be confused with GST, which is the federal goods and services tax. GST is paid to the federal government and has different rules and regulations. Please visit the Canada Revenue Agency website for more information about GST.

Tangible personal property (TPP) is personal property that you can see, weigh, measure, feel or touch, or that is in any other way perceptible to the senses. TPP includes natural or manufactured gas, software, heat, electricity and fixtures, but does not include prescribed fixtures.

Prescribed fixtures include machinery and equipment installed in a building
for such purposes as heating, lighting, air conditioning, etc. Please see Bulletin SST 078, Fixtures, for more information.

A taxable service is any service provided to install, assemble, dismantle, repair, adjust, restore, recondition, refinish or maintain tangible personal property. For more information, please see Bulletin SST 018, Taxable Services.

Yes, PST is payable on all retail sales in B.C. including:

• retail merchandise purchased or leased in the province
• certain labour services such as automobile repairs, engine tune-ups and camera repairs
• short-term rentals of passenger vehicles
• motor vehicle parking charges in most parking sites in the Vancouver region
• telecommunication services

Overdue Balance Answers:

Please contact the phone number indicated on your notice, or call 1-800-663-7867 for general information.

If your notice doesn't include a dollar amount, please phone the number indicated on your notice or contact us.

Please find proof of payment, such as the front and back of a cancelled cheque or a letter indicating the account and amount paid, and then contact the phone number on your notice. We may have processed your payment after the notice was sent out.

We may have received your nil return after the notice was sent out. Please call the phone number on your notice if you have further questions.

No, we currently do not accept credit card payments.

Please call the phone number listed on your notice. If you are still not satisfied, you have the right to appeal to the Minister under the legislation. For more information, please refer to the Appeals section on our website.

Our office has not received your tax payment(s) for any of the following: the purchase of a boat, aircraft or vehicle taxes not remitted under the Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act or Tobacco Tax Act an audit assessment assets purchased or brought into British Columbia If you have questions, please call the phone number listed on your notice or contact us.

There are many different payment arrangements available to you. For details, please call the phone number on your collection notice or contact us.

The province may initiate the following actions: Place a notice of Crown Debt on your property Issue a demand on your wages, bank account or other accounts Set off funds owed to you by the provincial or federal government File a Certificate of Judgement in British Columbia Supreme Court Seize and sell your assets Hold directors personally responsible for corporate tax debt under the Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act or Tobacco Tax Act

If you owe a debt to the Province of British Columbia, we can offset monies owing to you from the Canada Revenue Agency.