News and Insights

British Columbia Issues a New Bulletin on Personal Services

Tax Development Oct 24, 2014

British Columbia recently released a new bulletin,  PST 138, “Personal Services” on the application of Provincial Sales Tax (“PST”) to services involving the human body.

This document discusses tax on the sale of goods as well as on purchases made by businesses providing personal services.  It also includes an appendix with a useful chart summarizing examples of taxable and exempt purchases and sales, by type of business.