The province has recently revised this bulletin to remove references to specific types of real property contracts. The bulletin encourages taxpayers to refer to Bulletin SST 072, “Real Property Contractors”, to determine if they need to register to collect provincial sales tax.
BC SST 044
BC SST 072
British Columbia Bulletin SST 044, “Registering to Collect Provincial Sales Tax (PST)”
Tax Development Jun 06, 2008