British Columbia Revises Notice on TPP Goods Brought Into the Province

Notice 2012-013, “Tangible Personal Property (Goods) Brought into British Columbia”, has been revised to clarify the circumstances in which out-of-province vendors who cause taxable goods to be delivered into British Columbia (“BC”) are required to charge and collect the PST payable on the purchase of the goods.

A vendor is considered to have caused delivery of goods where the vendor:

• sends the goods by mail or courier to an address in BC;
• ships the goods to a destination in BC that is specified in a contract for the carriage of the goods; or
• transfers possession of the goods to a common carrier or consignee that the vendor has retained on behalf of the BC resident to ship the goods to the province.

If a purchaser retains the common carrier to pick up the goods outside of BC, the vendor does not have to collect PST; however, the purchaser will be responsible for self-assessing the tax.

These rules are consistent with the place of supply rules used in the determination of the applicable GST/HST rate.

BC Notice 2012-013 Revised