Hi merlocke,
Well, as you might suspect, tax is a bit complicated and it's
impossible to make one neat and tidy list due to so many variables and
exceptions. You'll find what you need at the following websites, click
on the links for full details.
Current Tax Rates
Following are the current applicable tax rates for the tax Acts
administered by the Consumer Taxation Branch.
http://www.sbr.gov.bc.ca/ctb/TaxRates.htm
____________________________
Social Service Tax Act
Sales tax (PST)
Current Rates
7% on goods and services, except alcohol and some passenger vehicles
(effective October 21, 2004)
10% on alcohol
7% - 10% on passenger vehicles (effective February 22, 2006)
* Less than $55,000 - 7%
* $55,000 to less than $56,000 - 8%
* $56,000 to less than $57,000 - 9%
* $57,000 or more - 10%
_____________________________
Hotel Room Tax Act
Hotel/motel/B&B room tax
Current Rates
8%, plus an additional 1% or 2% municipal and regional district tax in
some communities. Please see Bulletin HRT 007, Municipal and Regional
District Tax, for a listing of communities and rates.
<Bulletin HRT 007, Municipal and Regional District Tax>
8% hotel room tax
2% municipal tax
Municipal and regional district tax applies in the following areas:
[see list]
http://www.sbr.gov.bc.ca/ctb/publications/bulletins/hrt_007.pdf
_____________________________
Motor Fuel Tax Act
Fuel tax, including gasoline, diesel, propane, natural gas and various other fuels
Current Rates
Various depending on type of fuel. Please see Bulletin MFT 005, Tax
Rates on Motor Fuels.
<Bulletin MFT 005, Tax Rates on Motor Fuels>
http://www.sbr.gov.bc.ca/ctb/publications/bulletins/mft_005.pdf
_____________________________
Tobacco Tax Act
Tobacco tax, including cigarettes, tobacco sticks, loose tobacco and cigars
Current Rates
Various depending on type of tobacco. Please see Bulletin TTA 005, Tax
Rates on Tobacco Products.
<Bulletin TTA 005, Tax Rates on Tobacco Products>
http://www.sbr.gov.bc.ca/ctb/publications/bulletins/tta_005.pdf
Taxable Services
Social Service Tax Act
"This bulletin explains how social service tax, also called provincial
sales tax (PST), applies to purchases of taxable services in British
Columbia. The general PST rate is 7%."
http://www.sbr.gov.bc.ca/ctb/publications/bulletins/sst_018.pdf
British Columbia Government
BUDGET AND FISCAL PLAN 2003/04 ? 2005/06
Ministry of Finance -
Part 2: Revenue Measures
BC TRANSPORTATION FINANCING AUTHORITY REVENUE
TOBACCO TAX RATE
SCHOOL TAX RATES
PROVINCIAL RURAL TAX RATES
PROPERTY INSURANCE TAX RATE
RURAL PROPERTY TAX ADMINISTRATION FEE
PROPERTY TAX ON UNIVERSITY LAND
[see other revenues]
http://www.bcbudget.gov.bc.ca/2003/bfp/bgt2003_part2.htm
SOCIAL SERVICE TAX (PST)
Social service tax (PST) is British Columbia?s retail sales tax. It
applies to the following:
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
HOW MUCH TAX IS CHARGED?
A 7% sales tax applies to most taxable purchases and leases. The
exceptions are as follows.
PASSENGER VEHICLES
ENVIRONMENTAL LEVIES
ALCOHOLIC BEVERAGES (10%)
HOTEL ROOM TAX (8%)
http://www.sbr.gov.bc.ca/ctb/publications/brochures/bcsales.htm
Legislation
Social Service Tax Act
Hotel Room Tax Act
Motor Fuel Tax Act
Tobacco Tax Act
Horse Racing Tax Act
http://www.sbr.gov.bc.ca/ctb/Legislation.htm#SST
Federal and BC Provincial Income Tax Rates Table
http://www.taxtips.ca/bctax.htm
PST Table for all provinces
http://www.taxtips.ca/provincial_sales_tax.htm
I was glad to work on this for you - when in doubt, figure 7% is going
to be added and you won't be far off! If you have any questions,
please post a clarification request and wait for me to respond before
closing/rating my answer.
Thank you,
hummer
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