British Columbia Updates Bulletin on Accommodation

British Columbia has updated Bulletin PST 120, “Accommodation” in order to clarify that PST and municipal and regional district tax (“MRDT”) must be charged on the value of accommodation that is provided in situations where it is provided in exchange for services.  In addition, if a taxable related service is received as consideration, PST must be charged by the service provider on the value of consideration for the service including the fair market value of the accommodation provided.  The PST would have to be self-assessed in situations where the service provider does not charge the tax.

The MRDT participating municipalities, regional districts and eligible entities list was also updated to include the following changes:

• City of Campbell River – rate is 3% effective March 1, 2017;
• City of Chilliwack – rate is 3% effective January 1, 2017;
• City of Victoria – rate is 3% effective January 1, 2017; and
• District of Tofino, – rate is 3% effective June 1, 2017.