首先我想说，我是支持HST的，下面我来说一下，BC 最近的一个 PST rebate。相信，只要你有eTax account的人应该都收到了信件了吧。内容如下
As part of B.C.’s Economic Recovery Plan, the Ministry of Finance has opened applications for two new programs to help corporations recover from the financial impacts of COVID-19.
- The B.C. Increased Employment Incentive is a one-time refundable tax credit for employers which encourages the creation of new jobs for B.C. workers or increases in payroll for existing low- or middle-income employees in the last quarter ending December 31, 2020.
For more information, including eligibility requirements and access to the application, visit gov.bc.ca/employertaxcredit
- The B.C. PST Rebate on Select Machinery and Equipment is a temporary provincial sales tax (PST) program that acts like a refund but is separate from the existing PST Refund process.
For more information, including eligibility requirements and access to the application, visit gov.bc.ca/corporatePSTrebate
eTaxBC Support Team
PST rebate 谁可以申请呢？
All incorporated businesses except the following are eligible to apply:
- Crown corporations (federal or provincial)
- Local government corporations
- Charities, non-profit corporations and not-for-profit corporations, except incorporated businesses wholly or partly owned by charities, non-profit corporations and not-for-profit corporations
- Schools, school boards and universities, including business, trade and vocational schools
- Regional health boards and community health councils designated under the Health Authorities Act
- Agents of the government and of the other entities listed above, to the extent that the PST is paid in their capacity as an agent
Unincorporated entities, such as sole proprietors, cannot apply. However, they can choose to incorporate to take advantage of this program. Only machinery and equipment obtained after incorporation are eligible.
Corporate partners in partnerships can apply for the amount of PST they paid on their proportional ownership of machinery and equipment in the partnership. Non-corporate partners of partnerships cannot apply.
BC PST Rebate 哪一些费用可以申请呢？关于这一点，我其实想说，我们还是说一下哪一些不允许，可能更加实际一些吧。这里我来总结一下，只要和生产相关的费用，都可以，用来销售的，或者地产相关的，不可以。但是具体的，还是建议查看官方网站。
What does not qualify
The following goods do not qualify for the rebate:
- Boats and vehicles, other than zero-emission vehicles
- Consumables, disposable items, real property
- Goods purchased to be installed as an improvement to real property (other than affixed machinery)
- Goods purchased for resale by a small seller
- Exclusive products purchased by independent sales contractors
BC PST Rebate 怎么申请呢?
很感谢你能看到这里，现在我们进入下一个环节，怎么来申请 BC PST Rebate 。 首先你需要准备好下面这些东西：
- 你自己做一个list的break down