British Columbia (“BC”) has issued a new bulletin, Bulletin PST 126, outlining the application of PST to goods and services provided by photographers, videographers and photofinishing businesses. Because of the possible of mix of tangible goods, non-taxable services, and intangible goods such as digital copies or rights to photos or videos, the application of PST can be tricky. BC has outlined a number of practical scenarios and provided the proper PST application for these situations. Businesses in this industry should find this document very useful.
In addition, Bulletin PST 206, “Grocery and Drug Stores”, has been revised to include updated information regarding how the PST applies to containers, packaging and promotional materials.