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Home  ->  Provincial Sales Tax  ->  BC PST  -> BC PST taxable services

BC PST Taxable Services

HST in BC ended on March 31, 2013, and the BC Provincial Sales Tax (PST) was re-implemented effective April 1, 2013.  

A taxable service, in BC, includes:

bullet legal services
bullet accommodation
bullet telecommunication services - see Bulletin PST 107, which also lists exemptions
bullet is any service provided to install, assemble, dismantle, repair, adjust, restore, recondition, refinish, or maintain tangible personal property, but does not include a service:
  1. provided to install tangible personal property that will become real property on installation,
  2. provided by a person to that person's employer in the course of employment.

Tangible personal property (TPP) means

  1. personal property that can be seen, weighed, measured, felt or touched, or that is in any other way perceptible to the senses, and includes natural or manufactured gas,
  2. electricity,
  3. heat
  4. affixed machinery, and
  5. an improvement to real property or part of an improvement to real property that is removed from the site at which it is affixed or installed, while it is removed from that site

Examples of taxable services to tangible personal property would be repairs or maintenance of automobiles, furniture, computers, televisions, watches, and business equipment.

An example of tangible personal property that will become real property on installation would be windows, doors, hot water tanks, etc.  These will be attached and part of the house, which is real property.  If these items are purchased uninstalled, there would be PST paid on the purchase price.  If they are purchased from a supplier/contractor who also installs them, and the supplier charges one lump sum for the supply and installation, in the old PST system there was no PST applied to the lump sum contract.  Under the new legislation, if the supplier/contractor pays PST when purchasing the tangible personal property, then tax will not be applicable to the supply of the property (s. 80 of the Provincial Sales Tax Act).  If the contractor does not want to pay the PST when purchasing the tangible personal property, then the contract for the supply and installation must specifically state that the end purchaser is liable for PST on the price of the property, and the price of the property must be set out in the contract.

BC PST on Cloud Services

The BC Government announced in June 2023 that it intends to introduce legislation as part of Budget 2024 that will retroactively support the application of PST to cloud service providers and their customers. This decision was in response to the BC Supreme Court case Hootsuite Inc. v. British Columbia (Finance), 2023 BCSC 358. For more information on this see B.C. Update: Retroactive Legislation To Reverse Court Decision And Tax Cloud Services by Zvi Halpern-Shavim and Elena Balkos of Blake, Cassels & Graydon LLP. Resources

PST Exempt Services


Government of BC Resources

Provincial sales tax publications - includes

bulletGeneral publications
bulletBulletins, including industry-specific bulletins

Revised: October 26, 2023


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