British Columbia Updates Bulletins on Boats and Photographers

British Columbia has recently updated a number of Provincial Sales Tax (“PST”) bulletins, including Bulletin PST 108, “Boats”, and Bulletin PST 126, “Photographers, Videographers and Photofinishers”.

PST 108 discusses the application of PST to boats, including boat sellers and lessors, various exemptions, and related services to boats. This latest revision includes the addition of the definition of “applicable tax” and clarification on the application of PST to boats shipped outside British Columbia.

PST 126 discusses the application of PST to photographers, videographers, and photofinishers, as well as to photography and videography classes. The production machinery and equipment (“PM&E”) exemption is available to those who manufacture goods, such as printed photos, albums, and photo books. The bulletin has been updated to clarify that PM&E need only be acquired primarily (>50%) for use in manufacturing activities at the qualifying part of a manufacturing site.