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