British Columbia Revises Bulletin on Energy, Energy Conservation, and the ICE Fund

Recently, British Columbia updated Bulletin PST 203,"Energy, Energy Conservation, and the ICE Fund," to reflect changes in how PST applies to energy.

Electricity is now fully exempt from PST for all purchasers, including electricity purchased for business use. The effective date for this exemption is April 1, 2019. The revised bulletin also clarifies, using an example, that purchasers of goods provided on a continuous basis, such as natural gas, do not need to provide any documentation to purchase those goods exempt of PST under certain contracts (i.e., those involving the right to use real property).