British Columbia Issues Bulletin for Businesses Outside the Province

British Columbia has issued Bulletin PST 321, “Businesses from Outside BC”, to explain how PST applies to businesses that are located outside of the province.  The bulletin covers basic concepts of the PST, including how to pay the tax, as well as information on real property contracts and the production machinery and equipment exemption.  Examples of how PST applies to different types of businesses located outside of British Columbia are also provided.