Sales Taxes -> Provincial Sales Tax -> BC PST
Provincial Sales Tax (PST) in British Columbia
BC returned to a PST plus GST system on April 1, 2013. For more information, see:
BC Consumer Taxes on the BC government website
Bill 54, the new Provincial Sales Tax Act, received Royal Assent on May 31, 2012 and the PST was re-implemented on April 1, 2013. The entire Provincial Sales Tax Exemption and Refund Regulation (pdf) can be found at the bottom of the BC Consumer Taxes Publications.
The previous legislation for the PST was the BC Social Service Tax Act.
The following articles, which were not relevant during the HST period, have been reviewed and revamped regarding the re-implementation of PST.
BC PST re-implementation - related changes, transitional rules, PST outreach services
BC PST rates and Information - not everything is taxed at the general rate
Who has to collect and remit PST? - registration as a vendor
BC Consumer Taxation Resources
The following article is old news, but perhaps (hopefully) we'll need it again one day. Most people don't realize that they pay a lot more PST than what is included on invoices. It is also a "hidden cost" included in the price of everything we buy, even those items which are PST exempt.
Revised: April 18, 2021
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