Return to PST - FREE Seminar for Members

The Ministry of Finance is conducting seminars across the province to assist businesses in transitioning to the PST. Seminars are presented through local Chambers of Commerce and similar organizations.

Join the Prince George Chamber of Commerce for an informative seminar to help you transition back to PST as smoothly as possible.

During the summer of 2011, British Columbians had the opportunity to participate in a province-wide referendum on the harmonized sales tax (HST). On August 26, 2011, Elections BC announced that British Columbians had voted in favour of eliminating the HST and returning to the provincial sales tax (PST) plus federal goods and services tax (GST) system.

Following the referendum results, government committed to make the transition back to the PST/GST system as quickly as responsibly possible. The Provincial Sales Tax Act received royal assent on May 31, 2012 and the PST will be re-implemented on April 1, 2013.

The Ministry of Finance continues to work on developing the regulations, and transitional and consequential amendments to other acts to support the provisions in the legislation introduced on May 14, 2012.
The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal use or business use, unless a specific exemption applies.

The PST will generally apply to:

• The purchase or lease of new and used goods in B.C.
• Goods brought, sent or delivered into B.C. for use in B.C.
• The purchase of:                

                    -  Software    
                    -  Services to goods such as vehicle
                       maintenance, furniture assembly, computer
                       repair
                    -  Accommodation
                    -  Legal services
                    -  Telecommunication services including internet
                       services and digital and electronic media
                       content such as music and movies                

• Gifts of vehicles, boats and aircraft

Businesses need to register to collect PST if they sell or lease taxable goods, or provide software or taxable services in the ordinary course of business in B.C.  Businesses may also need to register if they are located outside the province but make sales in B.C.