News and Insights

British Columbia Updates Cannabis Related PST Bulletins

Tax Development Feb 01, 2019

British Columbia has updated Bulletin PST 141, “Cannabis” and Bulletin PST 001, “Registering to Collect PST,”  to clarify the tax status of cannabis supplies in the province and to inform businesses supplying medical cannabis they must provide proof of retail licences upon registration.

The “Cannabis” Bulletin outlines that resale purchases, cannabis seeds, and cannabis products included in Schedule I or IA of the Drug Schedules Regulation are exempt from British Columbia provincial sales tax (“BC PST”).  

The “Registering to Collect PST” Bulletin has been revised to address the BC PST registration requirements regarding the sale, or intention to sell, non-medical cannabis products.