Provincial Sales Tax Act

Section 1

Purchaser

Commentary

The Seven Mile Dam case (below) indicates that a general partnership is fiscally transparent so that, for example, if a PST collector sells...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

See Also

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

BJ Services Company Canada ("BJ Services") provided well cementing and well stimulation services to the respondent. BJ Services placed cement in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The respondent ("Edenvale"), which was registered under the Social Service Tax Act (B.C.), sold tangible personal property to an Ontario limited...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

A partnership ("P1") sold equipment to another partnership ("P2"). The two partners of P1 had partnership interests totalling 50% in P2. Before...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy

Bulletin PST 208, Goods for Resale, April 2016

Goods for resale/no Certificate if registered

You are exempt from PST on goods you obtain solely for resale or lease to your customers. To...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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.

The two decisions reviewed [Burlington and Husky Oil Operations Ltd. v. The Queen, 2014 SKQB 116]…can be reconciled on the basis of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Tangible Personal Property

Articles

Shane Onufrechuk, Warren Pashkowick, "Tax Considerations of Major Construction Projects", 2014 Conference Report, Canadian Tax Foundation, 10:1-35.

Supplies of real property v. tangible personal property (p. 10:31)

[R]eal property in British Columbia includes land, buildings and structures,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Taxable Services

Articles

Shane Onufrechuk, Warren Pashkowick, "Tax Considerations of Major Construction Projects", 2014 Conference Report, Canadian Tax Foundation, 10:1-35.

Exemption for services to install TPP that will become real property (p. 10:31)

Taxable services include any service provided to install,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Telecommunication Service

Administrative Policy

Bulletin PST 107 “Telecommunication Services” August 2014

B.C. situs

For a telecommunication service to be subject to PST in BC, the service must be utilized by means of an electronic device that is...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Vendor

Subsection 26(3)

Commentary

Ss. 26(2) and (3) of the Provincial Sales Tax Act (B.C.) (the "PSTA") provide that where a "non-taxable component" such as real estate is sold...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy

Bulletin PST 315 Rentals and Leases of Goods September 2021

Exception for incidental supply of goods as part of short-term real estate licence or incidental to services supply

Incidental Goods

You do not...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Bulletin PST 316 "Bundled Sales and Leases"

Exception for incidental supplies of goods

You are not selling goods if you provide goods, software or telecommunication services that are merely...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 37(1)

Administrative Policy

 PST 210 "Related Party Asset Transfers" May 2015

Effect of amalgmations

For the purposes of the PST, if assets are transferred from a predecessor corporation(s) to an amalgamated corporation,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Section 141

Subsection 141(1)

Paragraph 141(1)(c)

Administrative Policy

Bulletin PST 208, Goods for Resale, April 2016

Certificate not required if registered

You are exempt from PST on goods you obtain solely for processing, fabricating, manufacturing, attaching,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 145(1)

Administrative Policy

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

[T]o claim an exemption on a purchase of goods for resale, the customer must provide the collector with their PST number or, if they do not have...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Section 147

Administrative Policy

Bulletin PST 400 “PST Refunds” 25 October 2018

Refund of overcharge

If you charged your customer PST on the purchase of goods, software or taxable services, or on the lease of goods, and they...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 179(1)

Commentary

S. 179(1) inter alia requires the collection by a collector of the tax imposed in relation to tangible personal property, software or a taxable...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy

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

When buying a business, PST applies to all taxable business assets. If the seller is a collector, the seller must collect and remit PST on the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

As a collector, if you sell or lease your new or used taxable business assets in BC, you must collect and remit PST from the purchaser or lessee...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 187(2)

Administrative Policy

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

Before buying a business or buying goods, software or an interest in a business through a bulk transaction, the purchaser should ensure that they...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Section 192

Forms

FIN 400 "Provincial Sales Tax Return"

FIN 405 "Casual Remittance Form"

Complete this form if you do not have a registration number and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 201(3)

Commentary

S. 201(3) of the PSTA provides that "if a transaction is an avoidance transaction, the director [of taxation] may determine the tax consequences...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 203(1)

Commentary

Ss. 203(1) and (1.1) of the PSTA generally provide that when a collector (which is defined in s. 1 to include a person who is required to be...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Paragraph 205(c)

Commentary

S. 205(c) generally provides for the imposition of a 10% penalty where the Director is satisfied that a person has failed to levy, remit or pay...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy

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

We will generally apply a 10% penalty on first tax assessments if the facts indicate that you are aware of the obligation but did not charge,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Provincial Sales Tax Exemption and Refund Regulation

Subsection 151(2)

Administrative Policy

PST 319 "Partnerships" February 2014

For PST purposes, unless a limited partnership agreement provides otherwise in writing, the general partner(s) is considered to own the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Paragraph 152(3)(a)

Commentary

The relevant requirements for the transfer of equipment or other tangible personal property by a registered vendor (the collector) to the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy