PST and Non BC Based Businesses: 1/18/2017

Are you a business located outside of BC doing business in BC?
Find out if you are required to pay Provincial Sales Tax (PST), collect and remit PST or both.  For more information see bulletin Businesses from Outside BC. 

Questions?  Go to gov.bc.ca/pst, email CTBTaxQuestions@gov.bc.ca or call toll free 1 877-388-4440.  
 
What is PST? 
PST is a retail sales tax that is payable when taxable goods, software or services are purchased in BC, taxable goods are leased in BC, or taxable goods are brought, sent or received in BC for use, unless a specific exemption applies. As a business located outside of BC, you must pay PST if you purchase taxable goods, software or services, lease taxable goods in BC, or bring, send or receive goods in BC, unless a specific exemption applies. You must also keep records in relation to these goods (e.g. invoices, bills or receipts).

You may also have to register to collect PST if you sell taxable goods or services in BC, or if you lease taxable goods in BC (including entering into lease agreements in BC or delivering goods to a lessee in BC). For more information, see Bulletin PST 001, Registering to Collect PST.

Businesses from Outside BC that May Have to Pay and Collect PST

The following are examples of the kinds of businesses that commonly enter BC to do business and may have to pay PST or collect and remit PST or both. 
Bus line and tour operators (see MJV Tax below)
Drilling and surveying companies
Fire and safety companies Businesses from Outside BC Page 2 of 6
Freight, delivery, moving and trucking companies, including food distributors and fuel haulers (see MJV Tax below)
Oilfield/well service providers
Real property contractors (see Real Property Contractors below)
Repair service providers (e.g. auto, machinery or equipment repair)
Towing service providers
Vacuum truck service providers

If you believe an out of province business is not correctly assessing PST you can send Lead Referrals to the Ministry for review by:
 
Email:  AssetCompliance@gov.bc.ca, Subject line “PST Compliance Lead”, Fax: #250 953-0440 or by Mail: PO Box 9442, Stn Prov Govt, Victoria BC  V8W 9V4