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:
Tangible personal property (TPP) means
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.
Government of BC Resources
Provincial sales tax publications - includes
Revised: September 17, 2021
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