Businesses can find provincial sales tax (PST) exemption and application information for the return to a PST and GST system in recently released PST bulletins and notices.
Government has released more than half-a-dozen publications providing plain-language guidance on the application of PST and related exemptions, subject to approval of the legislature, that B.C. businesses require to successfully transition back to the PST. As committed, the PST is being re-implemented on April 1, 2013, with all permanent exemptions.
Since Oct. 1, 2012, the following notices and bulletins have been released and are available at: http://www2.gov.bc.ca/gov/topic.page?id=A6B801FB7ED54C76A922247EAFBCE5CB
Notice 2012-009 - Notice to Liquor Vendors: BC Returns to PST on April 1, 2013
Notice 2012-010 - General Transitional Rules for the Re-implementation of the PST
Notice 2012-011 - Purchases of Tangible Personal Property (Goods) in British Columbia
Notice 2012-012 - Leases of Tangible Personal Property (Goods)
Notice 2012-013 - Tangible Personal Property (Goods) Brought Into British Columbia
Notice 2012-014 - Legal Services
Notice 2012-015 - Propane Purchasers and Sellers
Bulletin PST 001 - Registering to Collect Provincial Sales Tax
Bulletin PST 002 - Charging, Collecting and Remitting PST
Links to these publications, FAQs, an online sign-up form for one-on-one tax consultations for business, along with additional information about the return to the PST, can be found in the business outreach section of: www.PSTinBC.ca
More bulletins and notices on the application of PST in specific circumstances will be added as they become available, so check the website often, or subscribe to email updates at our What's New page at: www.sbr.gov.bc.ca/msbr/whats_new/consumer_taxes/whatsnew.htm
If you have questions about the return to PST, you can call us toll-free at 1 877 388-4440, or email your questions to: CTBTaxQuestions@gov.bc.ca
Ministry of Finance