Return to PST

Stelle Sepidoza |

On April 1, 2013, B.C. will return to a provincial sales tax (PST) system.

The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal use or business use, unless a specific exemption applies.

PST applies to:

  • the purchase or lease of new and used goods in B.C.
  • goods brought, sent or delivered into B.C. for use in B.C.
  • the purchase of:
    • software
    • services to goods such as vehicle maintenance, furniture assembly, computer repair
    • accommodation
    • legal services
    • telecommunication services, including internet services and digital and electronic media content such as music and movies
  • gifts of vehicles, boats and aircraft

All permanent PST exemptions will be re-implemented with the new PST.

If your business collected PST prior to HST implementation, you are required to sign up for a new PST number, as your former PST number is no longer valid.

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