Registration Requirements for Contractors in British Columbia

British Columbia has revised Bulletin PST 001, “Registering to Collect PST", to clarify when real property contractors must register for PST.

Depending on the type of contract in place, the contractor may not be required to register. A contractor must generally register to collect PST if:

• the installed goods do not become part of real property;
• the goods become part of real property, but there is an agreement in place (which must meet certain conditions) stating that the customer agrees to pay the PST on the goods; or
• goods are being sold without installation.

However, a contract to supply and install goods that become part of real property upon installation will not, on its own, trigger a requirement to register for PST.