News and Insights

British Columbia Updates More Bulletins to Clarify Exemptions

Tax Development Apr 27, 2016

British Columbia continues to update PST Bulletins to clarify that, retroactive to April 1, 2013, the PST exemptions for goods acquired for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease, and for containers and packaging materials (excluding reusable containers) purchased for packaging goods for sale or lease (or to be provided to customers along with the purchase of goods), only apply when the items in question have been obtained solely for the stated purposes. The latest updates include: