Registration Requirements for Contractors in British Columbia
Tax Development Dec 15, 2015
Tax Development Dec 15, 2015
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:
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.