News & Insights

British Columbia Updates Rentals and Leases of Goods Bulletin

Tax Development Aug 04, 2017

British Columbia has updated Bulletin PST 315, “Rentals and Leases of Goods", to clarify that optional delivery and maintenance charges are generally excluded from the lease price for PST purposes.  However, this does not apply to delivery or transportation charges in relation to taxable goods which are leased outside of British Columbia and then shipped into the province for the lessee.  The revised bulletin also clarifies the application of PST to leases of affixed machinery.