News and Insights

British Columbia Issues More PST Bulletins

Tax Development Mar 28, 2013

The province of British Columbia (“BC”) has continued to issue bulletins with general information on the application of the new Provincial Sales Tax (“PST”) that is effective as of April 1, 2013. 

Bulletins have been issued for three specific industries, including farmers, commercial fishers and aquaculturists.  Each bulletin provides information specific to the industry, defining important terms and giving examples of  what types of supplies are exempt vs. taxable for the particular industry with respect to the PST.
 
Bulletin PST 101, "Farmers"
Bulletin PST 102, "Commercial Fishers"
Bulletin PST 103, "Aquaculturists"

Bulletin PST 105, "Software" replaced Notice 2012-024 with no additional information added. 

Bulletin PST 106, "Legal Services" was issued to replace Notice 2012-014 and expands on several key areas including services that are NOT considered to be legal services, the purchase price of legal services, and fees billed on a cost-recovery basis.  Finally, permanent exemptions are available in certain situations, including legal services as follows:

  • partly paid for by Legal Aid;
  • provided under contract;
  • provided to First Nations; in relation to First Nation negotiations;
  • provided to a related corporation; and
  • provided to a member of the diplomatic and consular corps.

Bulletin PST 107, "Telecommunications Services" has replaced Notice 2012-018 with a few additional pieces of information under the exemption section.

Bulletin PST 135, "Multijurisdictional Vehicles" addresses taxes, exemptions, credits and refunds related to vehicles that are licenced under the International Registration Plan. 

Bulletin PST 202, "School Supplies" was issued to provide specific details on the permanent exemptions available to students, qualifying schools, school boards or similar authorities.  The bulletin also discusses mixed-use items, supporting documentation required, taxable supplies and refunds.

Bulletin PST 304, "Thrift Stores, Service Clubs, Charitable Organizations and Societies", discusses the requirement to register for PST regardless of the level of taxable sales which would otherwise trigger required registration at $10,000 in annual sales.  The bulletin  explains the application of tax to various types of sales and purchases such organizations might make.