News and Insights

British Columbia Revises Bulletin on Real Property Transitional Rules

Tax Development Jun 30, 2015

The transitional PST applying to goods becoming real property was eliminated, effective April 1, 2015, on:

  • goods incorporated into certain residential homes; and 
  • mobile homes affixed to real property on or after April 1, 2013.

The province has updated British Columbia Bulletin PST 599, “Real Property Transitional Rules” to remove the sections outlining the transitional PST for these supplies.