Provincial sales tax (PST) application for partnerships consultation

The B.C. Ministry of Finance recognizes that the application of the provincial sales tax (PST) for partnership transactions is complex. 

In response to requests to review this tax application, we're asking for suggestions from interested parties on how to improve and modernize the Provincial Sales Tax Act regarding the application of PST for partnership transactions.

Interested parties should review this consultation paper, which has been designed to guide the consultation and feedback process. Whether the proposals described in the consultation paper are pursued will depend in part on the level of support received from interested parties.

Read the consultation paper (PDF, 140KB)

The deadline to provide feedback is December 29, 2023. Ministry staff will be available during the consultation timeframe for virtual discussions with interested parties. To set up a virtual discussion, please contact us by email at

Please submit your feedback on the consultation paper to or by mail to:

Tax Policy Branch
Ministry of Finance
PO Box 9547 Stn Prov Govt
Victoria BC  V8W 9C5

Public nature of consultation process

Comments received as part of the consultation process might be shared with other branches of the provincial government. Responses might also be subject to disclosure under freedom of information legislation. Any personal details you share will be kept safe as required under section 26(c) of the Freedom of information and Protection of Privacy Act.