Tax Interpretation Manual: Provincial Sales Tax Act

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This publication describes how the Ministry of Finance interprets the provisions of the taxation statutes in British Columbia. It has been prepared to assist ministry officials in applying the law on a consistent basis. The contents do not have the force of law. The comments should be considered in light of the relevant provisions of the law in force at the time the comments were issued, taking into account the effect of any relevant amendments to the applicable provisions of the legislation or relevant court decisions occurring after the date the comments were issued. The explanations and examples in this publication reflect the Ministry's interpretation of laws enacted by the Legislature and court decisions. This publication is not intended to replace the legislation.

Note: Effective April 1, 2013, British Columbia will re-implement the provincial sales tax (PST) under the Provincial Sales Tax Act (the Act) and its regulations. Although the Act and its regulations re-implement the new PST in substantially the same way that the old PST applied, with all of the same permanent exemptions, the actual language used in the Act and regulations is considerably different than the language used under the former Social Service Tax Act and its regulation.

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