News and Insights

British Columbia Bulletin SST 078, “Fixtures”

Tax Development Sep 13, 2008

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 berequired 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 clarifies that parts purchased for the repair of fixtures are taxable.