Provincial sales tax forms

Processing Time for Refunds: Due to the volume of refund applications received by the ministry, it may take up to 6 months to process a refund application once received by the ministry.

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Registration

Fill out the following forms to register to collect provincial sales tax (PST).

• FIN 418 - Application for Registration for Provincial Sales Tax (PST)
  • Online (eTaxBC - no login needed)
  • PDF (420KB) (Fill and Print)
  • FIN 384 - Application for Tax Payment Agreement (TPA) (PDF, 280KB)

  Fill out the following form to cancel your PST registration.

  • FIN 357 - Request to Close Provincial Sales Tax Account
    • Online (eTaxBC - login required)
    • PDF (400KB) (Fill and Print)

    Exemption certificates

    Fill out the following exemption certificates to claim a PST exemption.

    • FIN 319 - Gift of a Vehicle (PDF, 250KB)
    • FIN 425 - Certificate of Exemption - Children's Clothing and Footwear (PDF, 200KB)
    • FIN 440 - Certificate of Exemption - Purchase of Vehicle or Aircraft for Use Outside of BC (PDF, 190KB)
    • FIN 441 - Certificate of Exemption - Multijurisdictional Vehicle (PDF, 170KB)
    • FIN 443 - Certificate of Exemption - Self-Assessment on Software (PDF, 160KB)
    • FIN 449 - Certificate of Exemption - Natural Gas (PDF, 180KB)
    • FIN 455 - Certificate of Exemption - Commercial Fisher (PDF, 230KB)
    • FIN 456 - Certificate of Exemption - Aquaculturist (PDF, 200KB)
    • FIN 458 - Certificate of Exemption - Farmer (PDF, 220KB)
    • FIN 462 - Out-of-Province Delivery Exemption (PDF, 300KB)
    • FIN 490 - Certificate of Exemption - General (PDF, 200KB)
    • FIN 491 - Certificate of Exemption - Contractor (PDF, 210KB)
    • FIN 492 - Certificate of Exemption - Production Machinery and Equipment (PDF, 230KB)
    • FIN 493 - Certificate of Exemption - Subcontractor (PDF, 170KB)
    • FIN 495 - Certificate of Exemption - LNG Canada Project (PDF, 190KB)

    Refunds

    Fill out the following forms to apply for a PST refund.

    • FIN 355 - Application for Refund - General (PDF, 270KB)
      • FIN 355 Schedule - Refund Claim Schedule - General (xls, 50KB)
      • FIN 355/FAF Schedule - Refund Claim Schedule for Qualifying Farmers, Aquaculturists, Fishers (xls, 50KB)
      • ​​FIN 355/FFHP Schedule - Refund Claim Schedule for Fossil Fuel Combustion System or Heat Pump (xlsx, 20KB)​​
      • FIN 355/MEC Schedule - Refund Claim Schedule for Charity-Funded Purchases of Medical Equipment (xlsx, 20KB)
      • FIN 355/MJV Schedule - Refund Claim Schedule for Multijurisdictional Vehicles (xls, 60KB)
      • FIN 355/PAC Schedule 1 - Refund Claim Schedule for a PAC (xls,80KB)
      • FIN 355/PAC Schedule 2 - Refund Claim Schedule for an Authority (xls, 50KB)
      • FIN 355/PME Schedule - Refund Claim Schedule for Production Machinery and Equipment (xls, 80KB)
      • FIN 355/SEP Schedule - Refund Claim Schedule for Special Event Permit (xls, 20KB)

      Tax returns and schedules

      • FIN 400 - Provincial Sales Tax Return (PDF)
        • Online (eTaxBC - login required)
        • PDF (1.13MB) (Fill and Print)
        • Guide to Completing the PST Return
        • Online (eTaxBC - login required)
        • PDF (1.13MB) (Fill and Print)
        • Guide to Completing the MRDT Return
        • FIN 402 Schedule - Temporary Use Remittance Return Worksheet (xls, 70KB)

        Appraisal

        You must have this form completed by a motor vehicle dealer or qualified appraiser if you believe the actual value of a motor vehicle is less than the average wholesale value obtained from the Canadian Black Book valuation guide.

        • FIN 320 - Motor Vehicle Appraisal (PDF, 220KB)

        Authorization

        Fill out the following form to authorize the ministry to contact you or your representative by fax or email for specific PST-related matters.

        • FIN 146 - Authorization or Cancellation of a Representative (PDF, 260KB)

        Designation agreement or cancellation

        Fill out the following form if you are in a principal and agent relationship and want to jointly designate one of the parties to collect and remit PST and MRDT, if applicable, on sales and leases made under the designation agreement.

        • FIN 406 - Designation Agreement or Cancellation (PDF, 240KB)

        Declaration of agreement

        Fill out the following form if your customer agrees to pay provincial sales tax (PST) on goods you acquire to fulfil a contract to supply and affix, or install, those goods so they become part of real property.

        • FIN 488 - Declaration of Agreement to Pay PST (PDF, 190KB)

        Clearances

        • FIN 447 - Application for Clearance
          • Online (eTaxBC - no login needed)
          • PDF (300KB) (Fill and Print)