News and Insights

British Columbia Updates Bulletin on Accommodation

Tax Development Nov 29, 2017

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.