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BC Tax -> BC HST
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electricity |
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natural gas |
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propane |
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heating oil (including biodiesel or similar renewable fuel) |
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kerosene |
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heat (including transferred energy that results in cooling), and |
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steam |
Energy products qualifying for the rebate only, and not the credit provided by suppliers:
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wood when used as a source of energy, and |
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pelletized fuel when used as a source of energy |
Residential Energy CreditWhen qualifying energy products are purchased for residential use, which includes energy for lighting, cooking and similar residential uses, as well as heating, usually a credit will be provided directly by the supplier on the utility bill. The purchaser must tell the supplier if the purchase is not for residential use. The purchaser may be subject to a 10% penalty for obtaining an energy credit to which he was not entitled, or a 25% penalty if the credit was obtained by making a false or deceptive statement, or by fraud. |
Residential Energy Rebate
If no energy credit has been provided to the purchaser, and the energy product was purchased in whole or in part for residential use in a residential dwelling, then the purchaser can apply for the Residential Energy Rebate. A consumer may be subject to a 10% penalty for obtaining an energy rebate to which he was not entitled, or a 25% penalty if the rebate was obtained by making a false or deceptive statement, or by fraud.
The rebate amount = 7% (BC component of the HST) x eligible consideration.
Eligible consideration is the amount paid or payable for the purchase of an energy product for residential use in a residential dwelling, other than:
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service charges |
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administrative charges |
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equipment-related charges |
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the power levy established under s. 28 of the South Coast British Columbia Transportation Authority Act (electricity only in the South Coast Transportation Service Region). |
The rebate will not include the provincial component of the HST for which
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the purchaser may claim a GST/HST input tax credit, or |
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the purchaser may be paid a rebate under s. 259 (Public Service Body Rebate) of the Excise Tax Act (Canada). |
Claiming the RebateA consumer can submit
The amount of the rebate claimed per application must be at least $10. Applications must be submitted within 2 years after the date the HST is paid. |
Mixed Use Properties
These are properties used for a residential use and another use such as a farm or a home-based business. The purchaser will receive the rebate only on the cost of the energy used for residential purposes. The calculation method used by the purchaser to determine the residential energy portion must be used consistently throughout a fiscal year, or until it is no longer reasonable in the circumstances. If the purchaser can claim a GST/HST input tax credit on the non-residential portion, the same calculation method must be used.
Change in Use
When a purchaser receives an energy credit directly from a supplier, or an energy rebate from the government, and then any portion of the energy product is used for a use other than residential use in a residential dwelling, the purchaser must repay the applicable portion of the rebate to the government by the 23rd day of the month following the month the energy was used for the non-residential use. A penalty of 10% may be applied if this repayment is not made. A 25% penalty may be applied if the purchaser obtained the credit or rebate by wilfully making a false or deceptive statement, or by fraud.
BC Government Resources
Residential Energy Credit and Rebate Program - has information for consumers and energy suppliers
Revised: December 23, 2010