British Columbia Bulletin SST 072, “Real Property Contractors”

The province has revised this bulletin to include information on the changes to the application of social service tax to real property contracts entered into on or after October 1, 2008. Contractors will be required to pay tax on materials and equipment supplied and installed under contract, unless both the contractor and customer agree, in writing, that the customer will pay the PST. In addition, the bulletin includes information on how to pay PST on purchases for both taxable and non-taxable sales and clarifies how tax applies to goods brought into British Columbia.

BC SST 072