Tax Interpretation Manual: Provincial Sales Tax Act
Last updated on February 1, 2024Search rulings and interpretations for the Provincial Sales Tax Act and regulations.
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Note: On April 1, 2013, British Columbia re-implemented the provincial sales tax (PST) under the Provincial Sales Tax Act and its regulations.
Although the Act and its regulations re-implemented the PST in substantially the same way that the old PST applied, with all 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.
If you have questions regarding whether a specific interpretation is applicable to the Act and its regulations, please contact us at CTBTaxQuestions@gov.bc.ca.