Transitional Rules

On April 1, 2013, B.C. returned to a Provincial Sales Tax (PST) system.

PST Transitional Rules

The PST transitional rules (PDF) describe how and when PST applies to transactions that straddle April 1, 2013. The transitional rules for leases of vehicles (PDF) explains how PST applies to leases of vehicles where the term of the lease straddles April 1, 2013. These transitional rules should be read in conjunction with the federal transitional rules for the elimination of the HST in B.C.

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