News and Insights

British Columbia Updates Bulletin and Guide on Small Sellers

Tax Development Sep 11, 2017

British Columbia has updated Bulletin PST 003, “Small Sellers”, and its Small Business Guide to PST to clarify the criteria for qualification as a small seller for PST purposes.  The bulletin was also revised to include additional examples of small sellers, and to further clarify what constitutes established commercial or business premises under the small seller rules.