News and Insights

British Columbia Updates Bulletin on Goods That Become Real Property

Tax Development Dec 18, 2017

British Columbia has updated Bulletin PST 502, “Examples - Goods That Generally Become Part of Real Property and Goods That Do Not” to highlight a number of cooking and heating appliances which generally become part of real property upon installation.  The Bulletin also notes that freestanding ranges, including gas ranges, will remain tangible personal property.