General Rule

A person has to pay the PST on all the vehicles acquired, rented or granted to him on or after April1, 2013. Also it is compulsory to pay the PST on the vehicles that were acquired, rented or granted outside of the territory of BC but brought to it on or after April 1, 2013. The cost of the PST in this case depends on the kind of vehicle and constitutes from 7% to 12%.

A person who has already paid the tax on the vehicle before its registration or who is eligible for any kind of exclusions will have to provide the proof of this fact on the registration of a vehicle. If he fails to do so at that moment, he can apply for a refund later, when he is able to provide the necessary documents to the ministry.

Exclusions

Exclusions for the New Residents

If a new resident of BC brings a vehicle on its territory only for personal use, he doesn't need to pay the PST under the following conditions:

— if a person brings the vehicle on the territory of BC not longer than six months after he became a resident of BC;

— if a person owned the vehicle for at least one month before he became a resident of BC.

Vehicles Granted by Relatives

A person doesn't have to pay the PST on the vehicle granted to him by his relative, under the condition that his relative paid the PST, the TDP or the HST on the purchase of that vehicle or was exempt from it.

Vehicles Granted to Registered Charities

A person is exempt from paying the PST on granted vehicle if he is a registered charity and the donor has paid the PST, the TDP or the HST on the purchase of that vehicle or was exempt from it.

Vehicles Received as a Prize or Award

A vehicle that was won in a lottery, a contest or received as an award is not subject to the PST under the condition that the person who provided the vehicle has paid the PST, the TDP or the HST on the purchase price of that vehicle or was exempt from it.

Inherited Vehicles

Inherited vehicles are not subject to the PST.

Vehicles Received after Divorce

If a vehicle is transferred to a person under the written agreement after the divorce or dissolution of marriage-like relationships, he doesn't have to pay the PST on this vehicle.

Vehicles Acquired for Use outside of the Territory of BC

A person who is non-resident of BC is not required to pay the PST on a vehicle if it was initially bought with the purpose of non-business use outside of BC and it will not be registered on the territory of BC.

Other Exclusions

Vehicles, purchased by diplomats, members of consular crops, First Nations persons or members of the government are not subject to the PST.

Refunds

A person is eligible for the PST refund if he returned vehicle to a seller within the period of time of 30 days after the purchase, a seller returned him the amount equal to the purchased price of the vehicle and the seller is not registered to collect the PST.

Also, if a person resells the vehicle within seven days after its purchase, he is eligible for the PST refund.

If a resident of BC has brought the purchased vehicle outside of its territory and intends to only use it there, he can apply for the PST refund.

If a person, who is not a resident of BC purchased a vehicle on its territory and within 1 month it was brought outside of BC with the purpose of solely use it there, he can apply for the PST refund.