News and Insights

British Columbia Issues Notice 2016-003 on Multijurisdictional Vehicles

Tax Development Jun 02, 2016

British Columbia has issued Notice 2016-003, Notice to Vehicle Services and Parts Providers - Multijurisdictional Vehicles” to clarify the documentary information required for the PST exemption for services and parts provided to multijurisdictional vehicles (“MJVs”) and trailers used only with MJVs.

In order to qualify for the exemption, the vehicle service and parts provider must obtain the purchaser’s prorate account number from their cab card and record the number on the invoice or receipt.