Provincial Sales Tax -> BC PST -> BC PST Re-implementation - other changes
BC PST Re-implementation - related changes, transitional rules
Effective April 1, 2013, BC's 12% HST was replaced by the GST and the PST. There are other changes besides the way sales taxes are charged.
The re-implementation of the PST also brings the following:
There were other changes made to improve the PST from its earlier days, including:
See the BC 2012 Budget page for more information on these items, and for information on the increased HST rebate threshold for new home purchases.
The BC Ministry of Finance videos and interactive webinars on general PST information and on the e-services option, eTaxBC, for online registration, return filing and payment, and account maintenance. See the BC PST Webinars and Seminars page for more information.
The Provincial Sales Tax Act, Provincial Sales Tax Regulation and Provincial Sales Tax Exemption and Refund Regulation (pdf), as well as PST forms and publications, can be found on the BC PST Publications web page.
Federal Department of Finance information: proposed transitional rules, which describe how and when the HST would cease to apply to transactions that straddle the BC HST end-date.
Canada Revenue Agency information re Elimination of the HST in British Columbia in 2013:
Note: Neither the Department of Finance proposed transitional rules nor Notice270 explain how the 7% provincial sales tax factors into the transitional rules. This information is available from the BC government website in
Provincial Sales Tax Forms and Publications - includes link to legislation
Back to BC PST
Revised: November 01, 2017
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