News and Insights

British Columbia Updates Information for Grocery and Drug Stores

Tax Development Jul 22, 2020

British Columbia has updated Provincial Sales Tax (PST) Bulletin PST 206, “Grocery and Drug Stores” to highlight that PST is applicable to vapour products at the rate of 20% and to clarify how PST applies to certain items containing cannabis products. The bulletin notes that PST is generally applicable to food for human consumption that contain cannabis products, with the exception of products derived from hemp plants and parts. The province has also expanded the various listings of taxable and exempt items found in the bulletin.