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Provincial Sales Tax Act
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Provincial Sales Tax Act - Parts
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Provincial Sales Tax Act
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Provincial Sales Tax Act - Parts
Part 1 - Definitions & Interpretation
Part 2 - When Tax is Payable
Part 3 - Taxes in Relation to Tangible Personal Property
Part 4 - Taxes in Relation to Software
Part 5 - Taxes in Relation to Services
Part 6 - Exemptions
Part 7 - Refunds
Part 8 - Registration and Tax Collection
Part 9 - Administration and Enforcement
Part 10 - Appeals
Part 11 - Recovery of Amounts Owing
Part 12 - General
Part 13 - Offences and Penalties
Part 14 - Regulations
Consular Tax Exemption Regulation
Designated Accommodation Area Tax Regulation
Interest Rate under Various Statutes Regulation
Provincial Sales Tax Exemption & Refund Regulation
Provincial Sales Tax Regulation
Provincial Sales Tax Act - General Rulings
Tax Interpretation Manual: Provincial Sales Tax Act - Parts
Last updated on January 14, 2020
The Provincial Sales Tax Act is divided into 14 parts:
Part 1 - Definitions & Interpretation
Part 2 - When Tax is Payable
Part 3 - Taxes in Relation to Tangible Personal Property
Part 4 - Taxes in Relation to Software
Part 5 - Taxes in Relation to Services
Part 6 - Exemptions
Part 7 - Refunds
Part 8 - Registration and Tax Collection
Part 9 - Administration and Enforcement
Part 10 - Appeals
Part 11 - Recovery of Amounts Owing
Part 12 - General
Part 13 - Offences and Penalties
Part 14 - Regulations
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