B.C. now recognizes that foreign continuation-style amalgamations do not trigger PST

The B.C. Ministry of Finance has reversed its position in PST 210 "Related Party Asset Transfers" to acknowledge that a foreign amalgamation which qualifies as a continuation-style amalgamation will not trigger B.C. provincial sales tax.

Neal Armstrong. Summary of PST 210 "Related Party Asset Transfers under Provincial Sales Tax Act (B.C.), s. 37(1).