This is a REMINDER that effective December 1st, 2017, ALL BC dealers selling eligible clean energy vehicles MUST calculate ALL TAX before the incentive is deducted from MSRP. This includes the GST and PST.
This change is not retroactive. Any vehicle delivery that transpires on or after December 1st, 2017, is subject to the new tax calculations.
Ministry of Finance Update:
Under the Clean Energy Vehicle Program (CEVforBC™), purchasers and lessees of qualifying new battery electric, fuel cell electric and plug in hybrid electric vehicles receive rebates from the Government of BC at the time of sale or lease.
How the tax applies to the value of rebates provided under the CEV Program depends on when the rebate was received.
Rebates Received Before December 1, 2017
Regulation 207/2017 under the Financial Administration Act provides a remission of the PST & GST attributable to clean energy vehicle rebates received before December 1, 2017. This means the value of rebates received under the CEV Program before December 1, 2017 are not included in the purchase price or lease price of the vehicle (i.e. the rebates reduce the purchase price for the purposes of the PST & GST).
For more information on how PST applies to purchases and leases of vehicles, see Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies.
Please direct any questions you have about this change in calculating PST to the Provincial Ministry of Finance:
Toll free in Canada: 1 877 388-4440
For questions related to calculating GST, please contact the Canada Revenue Agency (CRA): 1-800-959-8287.
For more information about vehicle incentives for eligible clean energy vehicles available in British Columbia, please visit www.cevforbc.ca or contact CEVforBC™ Program Administrator, Roni Sapoznikov (firstname.lastname@example.org or 604-330-4296).