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Budget 2008 – Consumer Taxes
On February 19, 2008, the government announced changes to the taxation statutes administered by the Ministry of Small Business and Revenue.
Legislation summaries are found in Budget Bulletin 2008, Changes to Legislation Administered by the Ministry of Small Business and Revenue. Begin with this bulletin and then see the other publications and web pages linked below for further details.
Changes made as a result of the PST Review are summarized in both Budget Bulletin 2008 and on the PST Review website. Bulletins and other publications that are revised as a result of the PST Review are linked below.
Bulletins
- Changes to Legislation Administered by the Ministry of Small Business and Revenue –Budget Bulletin 2008
Notices
Notice
Webpages
Bulletins and Guides
- Small Business Guide to Provincial Sales Tax (PST)
- Bicycles and Tricycles – SST 001
- Safety Equipment and Protective Clothing – SST 002
- Refunds on Charity-Funded Purchases of Medical Equipment – SST 004
- Medical Supplies and Equipment
– SST 006
- Special Registration Number – SST 010
- Exemption for Material and Equipment Used to Conserve Energy – SST 011
- Manufactured Homes for Residential Use – SST 014
- Taxable Services – SST 018
- Bona Fide Farmers – SST 023
- Bona Fide Commercial Fishers – SST 025
- Grocery and Drug Stores – SST 026
- Motor Vehicle Dealers – SST 042
- Clubs, Thrift Stores, Societies and Charities – SST 047
- Bona Fide Aquaculturists – SST 050
- Manufacturers – SST 054
- Oil and Gas Industry – Producers and Processors – SST 055
- Building and Home Improvement Stores – SST 057
- Dentists – SST 059
- Real Property Contractors – SST 072
- Multi-Jurisdictional Vehicles – SST 073
- Mining Industry – SST 081
- Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions – SST 085
- Alternative Fuel Vehicles: Calculating the Tax Reductions – SST 087
- Transfer of Business Assets Between Closely Related Parties – SST 092
- Trusts – SST 093
- Partnerships – SST 096
- Lessors of Motor Vehicles and Trailers – SST 103
- Telecommunications Industry – SST 107
- Warranties, Service Contracts and Maintenance Agreements – SST 110
- Propane – SST 111
- Logging Industry – SST 112
- Shellfish Growers – SST 120
- Security Systems – SST 121
- Automotive Services and Parts – SST 122
- Optical Retailers – SST 125
- Oil and Gas Industry – Service Providers and Contractors – SST 126
- Oil and Gas Industry – Exploration, Discovery and Development – SST 127
- Home-Based Businesses – SST 133
Notices
Brochures
Webpages
Taxable and Non-Taxable Lists
Frequently Asked Questions
Forms
- Certificate of Exemption – FIN 453
- Certificate of Exemption – Production Machinery and Equipment – FIN 453/M
Bulletins
- Accommodation – Registered Operators of Hotels, Motels or Other Lodgings – HRT 006
- Bed and Breakfast Operators – HRT 008
Bulletins
- Bulk Agents – Coloured Fuels – MFT 003
- Fuel Tax Refund Program for Persons with Disabilities – MFT 004
- Tax Rates on Motor Fuels – MFT 005
- Fuel Used by the Oil and Gas Industry – MFT 007
- Fuel Used by the Logging and Mining Industries – MFT 010
Notices
Webpages
Forms
- Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities – FIN 119 (Form at end of Bulletin MFT 004)
Historical Budget Bulletins |
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