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Home  ->  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

Sales tax rates

BC PST Rebate on Select Machinery and Equipment

This is a temporary measure re the COVID-19 financial impacts.

Most corporations can apply to receive an amount equal to the PST they paid between September 17, 2020 and March 31, 2022 on qualifying machinery and equipment that are capitalized in certain capital cost allowance (CCA) classes.  The PST must have been paid prior to April 1, 2022.

There are 3 application periods so that it isn't necessary to wait until after March 31, 2022 to submit them all.  However, you can submit up to 3 applications in the third application period if you wish.  The deadline for applications was September 30, 2022.

See the BC government website for more information.


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

PST exempt items

What items are often sold with PST charged in error?

PST taxable services

PST exempt services

I'm confused!  Who do I call?

Visitors to BC

BC Consumer Taxation Resources

BC Provincial Sales Tax Forms and Publications

Sales Taxes - PST, Tobacco Tax, Motor Fuel Tax & Carbon Tax 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.

BC harmonizes its PST with GST in 2010

Why we think the HST is good for BC

Revised: October 26, 2023


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