British Columbia has updated Bulletin PST 120, “Accommodation”, to remind taxpayers that electricity supplied in relation to non-residential property will be subject to a 3.5% PST rate, effective January 1, 2018. In addition, the update clarifies what constitutes a “unit of accommodation” for PST and municipal and regional district tax (MRDT) purposes.
The bulletin has also been updated to reflect the latest changes to MRDT participating municipalities and rates.