Provincial Sales Tax Act

Section 1

Purchaser

Commentary

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See Also

British Columbia v. Burlington Resources Canada Ltd., 2015 BCCA 19

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Edenvale Restoration Specialists Ltd. v. The Queen, 2013 BCCA 85

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Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA)

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Administrative Policy

Bulletin PST 208, Goods for Resale, April 2016

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Articles

Robert G. Kreklewetz, Bryan Horrigan, "British Columbia Provincial Sales Tax and Oilfield Services", Sales and Use Tax (Federated Press), Vol. XIII, No. 1, 2015, p. 662.

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Tangible Personal Property

Taxable Services

Telecommunication Service

Administrative Policy

Bulletin PST 107 “Telecommunication Services” August 2014

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Vendor

Subsection 26(3)

Commentary

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Administrative Policy

Bulletin PST 316 "Bundled Sales and Leases"

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Subsection 37(1)

Administrative Policy

 PST 210 "Related Party Asset Transfers" May 2015

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Section 141

Subsection 141(1)

Paragraph 141(1)(c)

Administrative Policy

Bulletin PST 208, Goods for Resale, April 2016

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Subsection 145(1)

Administrative Policy

Bulletin PST 200 "PST Exemptions and Documentation Requirements" April 2016

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Subsection 179(1)

Commentary

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Administrative Policy

Bulletin PST 005, "Buying and Selling a Business", Issued: November 2014; Revised: April 2015

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Bulletin PST 002 "Charging, Collecting and Remitting PST" February 2014

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Subsection 187(2)

Administrative Policy

Bulletin PST 005, "Buying and Selling a Business", Issued: November 2014; Revised: April 2015

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Section 192

Forms

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Subsection 201(3)

Commentary

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Subsection 203(1)

Commentary

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Paragraph 205(c)

Commentary

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Administrative Policy

Bulletin CTB 005 “Penalties and Interest” July 2011 rev’d January 2016

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Provincial Sales Tax Exemption and Refund Regulation

Subsection 151(2)

Administrative Policy

PST 319 "Partnerships" February 2014

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Paragraph 152(3)(a)

Commentary

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Administrative Policy

PST 210 "Related Party Asset Transfers"