Liquor Special Event Permit PST Refund Application - Provincial Sales Tax Refund Claim Form

Sep 12, 2026

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Complete this form to claim a refund of provincial sales tax (PST) paid on a liquor Special Event Permit when liquor sales were less than estimated, a permit was withdrawn or cancelled, or the event was cancelled. Refund applications must be received within four years of the PST payment date, and refunds cannot be less than $10. Provide accurate applicant and event details, select the refund reason, and attach required supporting documents, including permit summaries and sales records.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Completing Your Application

Applicant Information (Part A)

Refund Information (Part D)

Documents to Attach

Special Event Permit Refund Claim Schedule (Part E)

Applicant Certification (Part F)

Submitting Your Application

After you Apply

General Information Complete this form to claim a refund of provincial sales tax (PST) paid on a liquor Special Event Permit if your sales were less than estimated, your permit was withdrawn or cancelled, or your event was cancelled. For detailed eligibility information, see our Liquor Special Event Permits page. Follow the instructions carefully as your application may be returned to you if the: • form is incomplete, or • required documents are not provided. An application for refund must be received by us within four years from the date you paid the PST. We cannot issue a refund of less than $10. Completing Your Application Part A – Applicant Information Item 1 The Special Event Permit holder (the permit holder) is eligible for a refund of the PST paid on the mark-up. Enter the legal name of the permit holder listed on the Special Event Permit. Generally, the organization named in the “Eligibility”section of your Special Event Permit is considered the permit holder. If the organization named on the permit is incorporated, the organization is the permit holder and must apply for the refund. If the organization named on the permit is unincorporated (e.g. a recreational softball team) or no organization is listed, the individual named as the“Applicant” on the permit is the permit holder and must apply for the refund. Item 2 Enter your 9-digit business number (BN) provided by Canada Revenue Agency, if you have one. Item 3 If you are a registered collector under the Provincial Sales Tax Act, enter your PST number. Item 4 Enter your complete mailing address. Where applicable, a cheque and/or a refund decision letter will be mailed to this address. This address should not be the address of a third party representative, such asan external accountant, bookkeeper or consultant. Item 5 Enter the name and telephone number of a person to contact if we have questions about your application. Part D – Refund Information Item 6 Enter the date of the event. The start and end date will be the same if the event was on a single day. Item 7 Enter the reason for refund. You may be eligible for arefund of PST paid on a Special Event Permit, if: [1. you](1. you) purchased a Special Event Permit that was later withdrawn or cancelled, or the event was cancelled, or 2. the actual liquor sales from your event were less than estimated. Item 8 If you are applying for a refund of PST paid on a withdrawn or cancelled permit or cancelled event, enter the PST amount shown on your Special Event Permit Application Summary and continue to Part F on Page 4. If you are applying for a refund of PST because your liquor sales were less than estimated, go to Part Eon Page 4 to calculate the PST refund amount and transfer the total to Item 8 on Page 3. Item 9 Documents to Attach Do not submit original documents with your application. Copies must be legible. 1. The Special Event Permit. 2. The Special Event Permit Application Summary showing the PST equivalent amount paid on the mark-up. 3. Copies of invoices or receipts showing the type, quantity and price of liquor you purchased. 4. For event liquor returned to the seller, copies of invoices or receipts showing the type, quantity and price of liquor you returned. 5. A schedule showing the total liquor revenue for the event, including the details of the quantity and price of each type of liquor sold. 6. One of the following: 􀁻 Confirmation from the Liquor and Cannabis Regulation Branch (LCRB) showing the permit was withdrawn or cancelled (to request confirmation, email [LCRB.SEP@gov.bc.ca](LCRB.SEP@gov.bc.ca)), or 􀁻 If you did not withdraw or cancel your Special Event Permit with the LCRB, proof the event was cancelled (e.g. social media post, newspaper ad) . 7. If you are applying as an individual (including when the permit holder is an unincorporated organization) or a sole proprietorship, include a copy of your photo ID as evidence to supp

FAQs

Who is eligible to claim a PST refund for a liquor Special Event Permit?

The Special Event Permit holder is eligible when liquor sales were less than estimated, the permit was withdrawn or cancelled, or the event was cancelled. If the permit holder is an incorporated organization, that organization applies; if unincorporated, the individual listed as the applicant applies.

How long do you have to submit a PST refund application?

Your application must be received within four years from the date you paid the PST.

What is the minimum refund amount?

A refund cannot be issued for less than $10.

What supporting documents must be attached to the application?

Attach the Special Event Permit, the application summary showing the PST equivalent amount, copies of invoices/receipts showing liquor type, quantity and price, a schedule of total liquor revenue, and proof related to withdrawal/cancellation or event cancellation as applicable.

Sep 12, 2026

Upload by Aldword