BC Updates Bulletin PST-305, “Containers and Packaging Materials” 

British Columbia has revised the section on reusable containers in Provincial Sales Tax (PST) Bulletin PST-305, “Containers and Packaging Materials”. The revised version indicates that PST must be paid where the seller of goods packaged in reusable containers and does one of the following:

1. charges a deposit to motivate the customer to return the container;
2. retains an interest in the reusable container after the sale of goods; or
3. requires the container to be returned after the sale of goods.

The previous bulletin stated that PST would only be payable if all of the above conditions applied. 

As noted previously, reusable containers include alcoholic beverage containers returnable to BC Liquor Stores and products subject to container recycling fees in the province.