request to close a provincial sales tax ... - b.c. homepage · • use this form if you are...

2
BUSINESS CONTACT NAME BUSINESS MAILING ADDRESS (include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE BUSINESS NAME TELEPHONE NUMBER EMAIL ADDRESS ( ) PST NUMBER REQUEST TO CLOSE PROVINCIAL SALES TAX ACCOUNT under the Provincial Sales Tax Act PART A – BUSINESS INFORMATION Mailing Address: PO Box 9435 Stn Prov Govt Victoria BC V8W 9V3 gov.bc.ca/pst INSTRUCTIONS • Use this form if you are requesting to close your provincial sales tax (PST) account. • You must collect PST on taxable sales and leases until the effective date of your closure as set out in your letter of closure. • You must file all returns, remittances and pay all balances owing. • If you have any questions, call us toll-free at 1 877 388-4440 or email us at [email protected] • Submit your application by: Mail: Ministry of Finance, PO Box 9435 Stn Prov Govt, Victoria BC V8W 9V3 Email: [email protected] Fax: 250 356-2195 Or visit your nearest Service BC Centre. Locations can be found at servicebc.gov.bc.ca/locations If you fax your application, do not mail the original. If you mail the completed form, keep a photocopy for your records. Freedom of Information and Protection of Privacy Act (FOIPPA) The personal information on this form is collected for the purpose of administering the Provincial Sales Tax Act under the authority of section 26(a) of the FOIPPA. Questions about the collection or use of this information can be directed to the Manager, Program Services, PO Box 9442 Stn Prov Govt, Victoria BC V8W 9V4 (telephone: toll-free at 1 877 388-4440). BUSINESS NUMBER (9 digits) NAME UNDER WHICH BUSINESS IS CONDUCTED PART B – REASON TO CLOSE YOUR ACCOUNT FUTURE MAILING ADDRESS (if different from above; include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE PST Check ( ) the reason your account will be closed. FIN 357/WEB Rev. 2016 / 1 / 20 1. Bankruptcy (provide bankruptcy documents) 2. Business did not open 3. Gone out of business (complete the future mailing address section in Part A) 4. Business sold (provide details below) P Page 1 NAME OF PURCHASER TELEPHONE NUMBER ( ) PURCHASER MAILING ADDRESS (include street or PO box, city, province/state/territory and country) POSTAL CODE / ZIP CODE DATE OF SALE YYYY / MM / DD YES NO If YES, provide description and value of assets: Were assets included in the purchase? CONTINUE ON PAGE 2 Effective Date of Closure YYYY / MM / DD

Upload: doankhanh

Post on 13-Apr-2018

217 views

Category:

Documents


4 download

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

Page 1

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.

Page 2

12. Registrationnotrequired(provide details below)REASONFORREGISTRATIONNOTREQUIRED