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Provincial Sales Tax    ->    BC PST    -> BC PST Re-implementation - other changes

BC PST Re-implementation - related changes, transitional rules

Effective April 1, 2013, BC's 12% HST was replaced by the GST and the PST.  There are other changes besides the way sales taxes are charged.

The re-implementation of the PST also brings the following:

bullet elimination of the BC HST credit
bullet re-implementation of the BC Sales Tax Credit
bullet BC basic personal amount tax credit enhancement will be reversed
bullet tobacco tax rates adjusted to keep price levels consistent
bullet 12% tax on private sales of vehicles, boats and aircraft will continue
bullet 10% PST rate on liquor will be reinstated, but liquor mark-ups will be reduced to generally keep shelf prices constant
bullet tax on propane, at 2.7 cents per litre, will be re-implemented.

There were other changes made to improve the PST from its earlier days, including:

bullet new online access for business, including registration, account updates, and online payments
bullet due dates for remittances and returns for monthly filers  moved to the last day of the month to match GST remittances
bullet 8% Hotel Room Tax  incorporated into the PST instead of requiring separate registration, remittances and returns
bullet businesses are able to register with their federal business number
bullet retailers are allowed to refund tax to customers in a broader range of circumstances
bullet business that collect and remit tax again receive commission of up to $198 per reporting period

See the BC 2012 Budget page for more information on these items, and for information on the increased HST rebate threshold for new home purchases.

Government of BC PST  Resources

The BC Ministry of Finance videos and interactive webinars on general PST information and on the e-services option, eTaxBC, for online registration, return filing and payment, and account maintenance.  See the BC PST Webinars and Seminars page for more information.

The Provincial Sales Tax Act, Provincial Sales Tax Regulation and Provincial Sales Tax Exemption and Refund Regulation (pdf), as well as PST forms and publications, can be found on the BC PST Publications web page.

Note:  Neither the Department of Finance proposed transitional rules nor Notice270 explain how the 7% provincial sales tax factors into the transitional rules.  This information is available from the BC government website in:

Consumer Taxation Branch PST

Provincial Sales Tax Forms and Publications - includes link to legislation

Canada Revenue Agency (CRA) Resources

re Elimination of the HST in British Columbia in 2013:

Notice270 Questions and Answers

Notice 276 Transitional Rules for Real Property Including New Housing

Back to BC PST

Revised: October 26, 2023

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