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BC Provincial Sales Tax (PST) Rates and
Effective April 1, 2013, HST
in BC was eliminated, and BC is again on a system of 5% GST plus PST.
British Columbia (BC)
Provincial Sales Tax (PST), previously called Social Services Tax (SST), is a retail
sales tax charged on most products (both new and used) and
many services, when they are purchased or leased in BC. PST also applies to
taxable goods that are purchased by BC residents outside of the province, and
brought back to BC. The PST is payable when the goods are brought into the
province. See Bulletin
PST 310 Goods Brought Into British Columbia (pdf).
The PST rates effective
April 1, 2013 are:
Goods and services
$55,000 to less than $56,000
$56,000 to less than $57,000
$57,000 or more
Other motor vehicles and trailers
Vehicles, boats and aircraft acquired from private
individuals or non GST registrants (purchased or received as a gift)
The following taxes were also re-implemented effective April 1, 2013:
rental tax of $1.50 per day to raise revenue for the BC Transportation
Financing Authority, will apply to a vehicle leased in BC for more
than 8 consecutive hours and less than 28 consecutive days.
vehicle tax for interjurisdictional commercial carriers licensed under
the International Registration Plan
0.4% tax on the
purchase price of energy products to raise revenue for the Innovative
Clean Energy Fund. Electricity will not be subject to this tax.
PST is charged on the selling
price before GST is applied, and GST is not charged on the
2012-010 (pdf) General transitional rules for
the re-implementation of the provincial sales tax