Transcript
Page 1: Request to Close a Provincial Sales Tax ... - B.C. Homepage · • Use this form if you are requesting to close your provincial sales tax (PST) account. • You must collect PST on

BUSINESS CONTACT NAME

BUSINESS MAILING ADDRESS (include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE

BUSINESS NAME

TELEPHONE NUMBEREMAIL ADDRESS

( )

PST NUMBER

REQUEST TO CLOSEPROVINCIAL SALES TAX

ACCOUNTunder the Provincial Sales Tax Act

PART A – BUSINESS INFORMATION

Mailing Address:PO Box 9435 Stn Prov GovtVictoria BC V8W 9V3gov.bc.ca/pst

INSTRUCTIONS• Usethisformifyouarerequestingtocloseyour

provincial sales tax (PST) account.

• YoumustcollectPSTontaxablesalesandleasesuntiltheeffectivedateofyourclosureassetoutinyourletterofclosure.

• Youmustfileallreturns,remittancesandpayallbalancesowing.

• Ifyouhaveanyquestions,callustoll-freeat 1877388-4440oremailusat [email protected]

• Submityourapplicationby:

Mail: MinistryofFinance,POBox9435StnProvGovt, Victoria BC V8W 9V3

Email: [email protected] Fax: 250356-2195

OrvisityournearestService BC Centre. Locations canbefoundatservicebc.gov.bc.ca/locations

Ifyoufaxyourapplication,donotmailtheoriginal. Ifyoumailthecompletedform,keepaphotocopyforyourrecords.

Freedom of Information and Protection of Privacy Act (FOIPPA) – ThepersonalinformationonthisformiscollectedforthepurposeofadministeringtheProvincial Sales Tax Act undertheauthorityofsection26(a)oftheFOIPPA.QuestionsaboutthecollectionoruseofthisinformationcanbedirectedtotheManager,ProgramServices,POBox9442StnProvGovt,VictoriaBCV8W9V4(telephone:toll-freeat1877388-4440).

BUSINESS NUMBER (9 digits)

NAME UNDER WHICH BUSINESS IS CONDUCTED

PART B – REASON TO CLOSE YOUR ACCOUNT

FUTUREMAILINGADDRESS(if different from above; include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE

PST

Check()thereasonyouraccountwillbeclosed.

FIN357/WEBRev.2016/1/20

1. Bankruptcy(provide bankruptcy documents)

2. Business did not open

3. Goneoutofbusiness(complete the future mailing address section in Part A)

4. Business sold (provide details below)

P

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NAMEOFPURCHASER TELEPHONE NUMBER

( )PURCHASER MAILING ADDRESS (include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE

DATEOFSALEYYYY/MM/DD

YES NO IfYES,providedescriptionandvalueofassets:Were assets included in the purchase?

CONTINUE ON PAGE 2

Effective Date of ClosureYYYY/MM/DD

Page 2: Request to Close a Provincial Sales Tax ... - B.C. Homepage · • Use this form if you are requesting to close your provincial sales tax (PST) account. • You must collect PST on

TITLE/POSITIONINCOMPANYFULLNAME (of individual completing this form)

SIGNATURE DATE SIGNED

xYYYY/MM/DD

PART C – CERTIFICATION

FIN357/WEBRev.2016/1/20

6. Foreclosure(provide details below)NAMEOFLENDER TELEPHONE NUMBER

( )LENDER MAILING ADDRESS (include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE

DATEOFFORECLOSUREYYYY/MM/DD

7. Movedoutofprovince(complete the future mailing address section in Part A)

8. Smallseller(see Bulletin PST 003, Small Sellers, to determine if you qualify as a small seller)

9. Temporaryclosure(provide details below)

DATESOFCLOSURE

YYYY/MM/DDREASONFORCLOSURE FROM TO

YYYY/MM/DD

10. Businessisnolongersellingtaxableitems(provide details below)

11. Businessincorporatedoramalgamated(provide details below and attach documents)

REASONFORNOLONGERSELLINGTAXABLEITEMS

REASONFORINCORPORATIONORAMALGAMATION

5. Deceased (complete the future mailing address section in Part A) DATEOFDEATH

YYYY/MM/DD

Icertifythat:• IhaveauthoritytorequestclosureofthisPSTaccount;• IunderstandthatIamrequiredtofilealloutstandingreturnsandremitanyPSTchargedpriortoandontheeffective

dateoftheclosure;• Iunderstandthatuponclosure,thePSTaccountnumberwillnolongerbevalidandmustnotbeusedforany

purpose;and• IunderstandthattheclosureofthisPSTaccountdoesnotrelievemefromtheobligationtocomplywiththe

requirementsundertheProvincial Sales Tax Act.Icertifythatallinformationprovidedonthisformistrueandcorrecttothebestofmyknowledgeandbelief.Youareadvisedthatfalseinformationmayresultinpenaltiesand/orprosecution.

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12. Registrationnotrequired(provide details below)REASONFORREGISTRATIONNOTREQUIRED


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