Businesses can find provincial sales tax (PST) exemption and application information for the return to a PST and GST system in recently released PST bulletins and notices.
Government has released more than half-a-dozen publications providing plain-language guidance on the application of PST and related exemptions, subject to approval of the legislature, that B.C. businesses require to successfully transition back to the PST. As committed, the PST is being re-implemented on April 1, 2013, with all permanent exemptions.
Since Oct. 1, 2012, the following notices and bulletins have been released and are available at: www2.gov.bc.ca/gov/topic.page?id=A6B801FB7ED54C76A922247EAFBCE5CB
• Notice 2012-009 – Notice to Liquor Vendors: BC Returns to PST on April 1, 2013
• Notice 2012-010 – General Transitional Rules for the Re-implementation of the PST
• Notice 2012-011 – Purchases of Tangible Personal Property (Goods) in British Columbia
• Notice 2012-012 – Leases of Tangible Personal Property (Goods)
• Notice 2012-013 – Tangible Personal Property (Goods) Brought Into British Columbia
• Notice 2012-014 – Legal Services
• Notice 2012-015 – Propane Purchasers and Sellers
• Bulletin PST 001 – Registering to Collect Provincial Sales Tax
• Bulletin PST 002 – Charging, Collecting and Remitting PST Links to these publications, FAQs, an online sign-up form for one-on-one tax consultations for business, along with additional information about the return to the PST, can be found in the business outreach section of: www.PSTinBC.ca
If you have questions about the return to PST, you can call us toll- free at 1 877 388-4440, or email your questions to: CTBTaxQuestions@gov.bc.ca