Tax Interpretation Manual: Provincial Sales Tax Regulation

Part 1 — Definitions and Interpretation

Division 1 — Definitions

Section 1 – Definitions

PSTR - SEC.1/Act/Int.

Act

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 1 that in the PSTR, "Act" means the Provincial Sales Tax Act.

PSTR - SEC.1/Cannabis/Int.

Cannabis
References:

PSTR: Section 2.01; Section 86

Bulletin PST 141

Interpretation (Issued: 2021/07)

Effective October 17, 2018, B.C. Reg. 211/2018 amends PSTR section 1 to provide a definition of cannabis as having the same meaning as in the Cannabis Control and Licensing Act. Additional amendments to the PSTR were made effective the same day, consequential to cannabis legalization.

PSTR - SEC.1/Participating Savings Institution/Int.

Participating Savings Institution

References:

PSTR: Section 73; Section 78; Section 79; Section 82; Section 83

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 1 that in the PSTR, "participating savings institution" means a savings institution that will accept the payment or remittance of tax imposed under the Act to the account of the government.

Section 2 – Accommodation

PSTR - SEC.2/Int.-R.1

References:

Act: Section 1 "accommodation", "trailer", "use"

PSTERR: Section 1 “residential dwelling”

Bulletin PST 120

Interpretation (Issued: 2014/03; Revised: 2024/03)

Effective October 1, 2018, B.C. Reg. 185/2018 and B.C. Reg. 141/2018 amended PSTR section 2. The amendments are related to PSTA measures in Bill 2, Budget Measures Implementation Act, 2018, which enable online accommodation platforms to voluntarily register to collect and remit PST and municipal and regional district tax (MRDT).

B.C. Reg. 141/2018 replaced the word “trailers” with “stationary vehicles” in paragraph 2(2)(b) as a prescribed dwelling under the PSTA definition of “accommodation.” Stationary vehicles include trailers and vans, for example, when offered as stationary lodging. Additional changes to PSTR section 2 proposed by B.C. Reg. 141/2018 were replaced by amendments in B.C. Reg. 185/2018 before they came into force.

B.C. Reg. 185/2018 adds paragraph 2(2)(e), which provides that a “residential dwelling” is prescribed accommodation under the PSTA definition of accommodation. It also adds PSTR subsection 2(3), which provides that “residential dwelling” has the same meaning as in PSTERR. However, it excludes assisted living residences and long-term care facilities, as well as the exceptions found in paragraphs (i) to (m) of the PSTERR definition. For PSTR, “residential dwelling” also includes any part of a residential dwelling (e.g. a room in a house).

The amendments ensure lodging offered in all residential dwellings, including those listed through online accommodation platforms, online advertising sites, listing services and standalone websites, fall under the PSTA definition of “accommodation” and are subject to PST and, if applicable, MRDT.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 2 the lodging and dwellings that are specifically excluded from the definition of accommodation in section 1 of the Act.

Subsection 2(1) provides that for the purposes of paragraph (a) of the definition of "accommodation" in section 1 [definitions] of the Act, lodging excluded from that paragraph is lodging provided in a unit that

(a) does not contain a bed, and

(b) is to be used to display merchandise, to entertain or to hold a meeting, dinner or reception.

Subsection 2(2) for the purposes of paragraph (b) of the definition of "accommodation" in section 1 of the Act, the following dwellings are prescribed:

(a) lodging houses other than hospitals, assisted living residences as defined in the Community Care and Assisted Living Act and long-term residential care facilities;

(b) bunkhouses, cabins, condominiums, dormitories, hostels, mobile homes, trailers and vacation homes;

(c) a dwelling operated by a club or association, whether or not a membership is required for use of the dwelling;

(d) that part of a ship or train in which lodging is provided while the ship or train is not in transit or is not making a scheduled stopover in British Columbia.

R.1 Accommodation Provided In Staterooms Onboard Vessels (Issued: 2014/04)

The dictionary definition of a hotel is a commercial establishment providing lodging and, often, meals and other services for the public. This definition encompasses accommodation provided in staterooms on vessels that are moored at one location for the duration of the guests' stay. Vendors providing accommodation on board such vessels are required to collect PST (and MRDT if applicable) on the accommodation, as they are providing accommodation in a hotel. This applies even if the accommodation is only available as part of a package (e.g., a packaged fishing vacation where the guests stay in rooms aboard the moored vessel and go out fishing on smaller boats).

The exemption under PSTR paragraph 2(2)(d) for lodging supplied to passengers in a ship while in transit or making a scheduled stopover in the province does not apply in this situation. This exclusion was intended to apply to cruise ships which make various ports of call. The word "passenger" refers to a person travelling or making a journey on board a conveyance. Guests staying on board the vessels referred to in the previous paragraph are not passengers, as the vessels remain in one place for the duration of the guests' stay. The fact that PSTR paragraph 2(2)(d) provides a specific exclusion for lodging on board a ship in certain circumstances implies that, in other circumstances, lodging provided aboard a ship falls within the definition of accommodation.

Section 2.01 – Eligible Tangible Personal Property

PSTR – Sec.2.01/Int.

References:

ACT: Section 1

PSTR: Section 2.01

Bulletin PST 003

Interpretation (Issued: 2021/07)

Effective October 17, 2018, B.C. Reg. 211/2018 adds PSTR section 2.01 which prescribes cannabis for the purposes of paragraph (e) of the definition of “eligible tangible personal property” in section 1 of the Act. As a result, cannabis does not qualify as eligible tangible personal property.

Section 2.2 – E-vaping Devices

PSTR – Sec.2.2/Int.

References:

Act: Section 1 “e-vaping device”, “vapour product”

Interpretation (Issued: 2023/03)

Effective September 20, 2020, B.C. Reg. 246/2020 added PSTR section 2.2 which, for the purposes of paragraph (b) of the definition of “e-vaping device” in section 1 of the Act, prescribes a product or device having both of the following characteristics:

(a) the product or device contains an electronic or battery-powered heating element;

(b) the purpose of the product or device is to heat a heated tobacco product within the meaning of the Tobacco Tax Act. 

A product or device with both these characteristics is an e-vaping device for purposes of the Act.

Section 3 – Fair Market Value – Boats

PSTR - SEC.3/Int.

References:

Act: Section 1 "fair market value", "tangible personal property"

PSTERR: Section 34

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 3 that for the purposes of paragraph (a.1) of the definition of "fair market value" in section 1 [definitions] of the Act, the property prescribed is the tangible personal property referred to in subsection 34(1) [marine safety equipment] of the PSTERR.

Section 3.1 - Lease - Incidental Right To Use Tangible Personal Property

PSTR - SEC.3.1/Int.

References:

Act: Section 1 "lease"

Bulletin PST 315

Interpretation (Issued: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 adds PSTR section 3.1 which prescribes, for the purposes of paragraph (d) of the definition of "lease" in section 1 of the Act, the circumstances where the right to use TPP is merely incidental to an agreement for the right to use real property or the provision of services that are not subject to PST.

Therefore, in the circumstances prescribed in PSTR section 3.1, the provision of the right to use TPP is not considered a lease for the purposes of the Act.

Section 3.2 - Liquor Permit

PSTR - SEC.3.2/Int.

References:

Act: Section 1 "liquor permit"; Section 98; Section 182; Section 189; Section 190

PSTR: Section 86; Section 88.1

Bulletin PST 001; Bulletin PST 003; Bulletin PST 119; Bulletin PST 300; Bulletin PST 304; Bulletin PST 314; Bulletin PST 320; Bulletin PST 400

Interpretation (Issued: 2017/09)

Effective January 23, 2017, B.C. Reg. 291/2016 adds PSTR section 3.2, which prescribes a class of permit for the purposes of the definition of "liquor permit" in section 1 of the Act.

The "special event permit" referred to in section 3.2 is established under section 110 of B.C. Reg. 241/2016, Liquor Control and Licensing Regulation.

The amendment was consequential to a full rewrite of the Liquor Control and Licensing Act. As part of this rewrite, the "special occasion licence" used under the previous Liquor Control and Licensing Act for short-term events such as festivals, weddings, and community gatherings, was replaced by the liquor permit.

Section 4 – Meal

PSTR - SEC.4/Int.

References:

Act: Section 1 "meal"

Bulletin PST 120

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 4 that for the purposes of the definition of "meal" in section 1 [definitions] of the Act, the following meals are prescribed:

(a) a continental breakfast;

(b) a snack.

Section 5 – Passenger Vehicle

PSTR - SEC.5/Int.

References:

Act: Section 1 "accommodation", "motor vehicle", "passenger vehicle", "use" , "vehicle"

Bulletin PST 116

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 5 the motor vehicles that are specifically excluded from, and the vehicles that are specifically included under, the definition of passenger vehicle in section 1 of the Act.

Subsection 5(1) provides that for the purposes of paragraph (a) of the definition of "passenger vehicle" in section 1 [definitions] of the Act, the following motor vehicles are excluded:

(a) a truck that is larger than a 3/4 ton truck;

(b) a van that is larger than a 3/4 ton van;

(c) a camperized van that is designed to be used primarily for accommodation during travel or recreation and that contains built-in sleeping facilities, a built-in stove and one or more of the following:

(i) a built-in sink;

(ii) a built-in refrigerator;

(iii) a built-in cooler;

(d) a motor home, as defined in the Motor Vehicle Act;

(e) a bus, as defined in the Motor Vehicle Act;

(f) an ambulance;

(g) a hearse;

(h) a motorcycle, as defined in the Motor Vehicle Act, with an engine capacity of 250 cc or less.

Subsection 5(2) provides that for the purposes of paragraph (b) of the definition of "passenger vehicle" in section 1 of the Act, the following vehicles are prescribed:

(a) a truck that

(i) is or is smaller than a 3/4 ton truck, and

(ii) is not designed primarily as a means of transport for individuals;

(b) a van that

(i) is or is smaller than a 3/4 ton van, and

(ii) is not designed primarily as a means of transport for individuals;

(c) a station wagon, as defined in the Motor Vehicle Act.

Section 6 – Portable Building

PSTR - SEC.6/Int.

References:

Act: Section 1 "portable building"

Bulletin PST 133

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 6 that for the purposes of paragraph (f) of the definition of "portable building" in section 1 [definitions] of the Act, the following buildings are prescribed:

(a) a fabric-covered building;

(b) a fibreglass storage unit;

(c) a cargo container;

(d) a portable toilet building that is self-contained and designed for use by a single person;

(e) a hoop house;

(f) a greenhouse;

(g) a switch house.

Section 7 – Sale – Incidental Provision Of Tangible Personal Property

PSTR - SEC.7/Int.-R.6

References:

Act: Section 1 "purchase price", "sale", "software", "tangible personal property", "telecommunication service", "use"

Bulletin PST 122; Bulletin PST 123; Bulletin PST 125; Bulletin PST 128; Bulletin PST 205; Bulletin PST 301; Bulletin PST 305

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 7 for the purposes of paragraph (k) of the definition of "sale" in section 1 of the Act, the circumstances where the provision of tangible personal property, software or a telecommunication service is merely incidental to a contract for the provision of services that are not subject to tax. Therefore, in the specified circumstances, the provision of that tangible personal property, software or telecommunication service is excluded from the definition of sale.

Subsection 7(1) provides that in PSTR section 7, "original" and "master" mean the first final version and do not include any subsequent copies.

Subsection 7(2) provides that for the purposes of paragraph (k) of the definition of "sale" in section 1 [definitions] of the Act, the provision of tangible personal property, software or a telecommunication service is merely incidental to a contract for the provision of services that are not subject to tax under the Act in the following prescribed circumstances:

(a) in respect of the contract,

(i) the fundamental and overriding objective of the contract is the acquisition of the service and not the acquisition of the tangible personal property, software or telecommunication service,

(ii) there is no separate purchase price for the tangible personal property, software or telecommunication service, and

(iii) the total consideration payable for the service, including the tangible personal property, software or telecommunication service provided, is the same as, or only marginally different from, what would be the total consideration payable for the service if the tangible personal property, software or telecommunication service were not provided;

(b) the tangible personal property, software or telecommunication service is an original blueprint provided by an engineer or architect under a contract for professional services;

(c) the tangible personal property is a scale model provided by an engineer or architect under a contract for professional services;

(d) the tangible personal property, software or telecommunication service is a master audio recording provided under a contract with a recording studio for the use of the recording studio’s facilities and professional services;

(e) the tangible personal property, software or telecommunication service is a master recording, intended for general distribution, of

(i) a motion picture production,

(ii) a television production,

(iii) a radio production, or

(iv) a training video or film

provided under a contract with a producer for professional services;

(f) the tangible personal property, software or telecommunication service is an original graphic design provided by a graphic designer under a contract for professional services;

(g) the tangible personal property, software or telecommunication service is the original design of advertising material provided under a contract for professional services.

R.1 Specific Scenarios And The General Rule (Issued: 2014/08)

PSTR subsection 7(2) provides a general incidental rule in PSTR paragraph 7(2)(a) as well as six specific scenarios in PSTR paragraphs 7(2)(b) to 7(2)(g). For the purposes of interpreting the incidental provisions, the specific incidental scenarios are not captured by the general incidental rule in PSTR paragraph 7(2)(a). Had the intent been for the specific scenarios to be examples of the general incidental provision, PSTR section 7 would have been drafted differently. For example, different rules (e.g. no separate purchase price in the general rule, only master or original copies in the specific circumstances) would not apply to the general rule and the specific circumstances.

As a result, the general rule is not to be interpreted so broadly as to capture the specific scenarios. For example, PSTR paragraph 7(2)(e) provides that master recordings intended for general distribution of certain types of productions are merely incidental to a sale of non-taxable services. Master recordings of other types of productions (e.g. a film that is not for general distribution) would not qualify as incidental under the general incidental rule, even though the nature of the service (i.e. film production) and the TPP provided (i.e. DVD) are similar.

R.2 Multiple Copies (Issued: 2014/08)

The specific incidental scenarios, with the exception of PSTR paragraph 7(2)(c) (scale models), provide that only the original or master copy is incidental to the contract for non-taxable services. This same rule does not apply to the general incidental rule, meaning that more than one copy of the TPP, software, or telecommunication service may be provided and still be considered merely incidental as long as the conditions in PSTR paragraph 7(2)(a) are met. For example, an insurance provider may provide their client with multiple copies of an insurance contract describing their insurance coverage and those copies could still be considered incidental to the non-taxable insurance policy.

When additional copies are provided under the specific rules (PSTR paragraphs 7(2)(b) to 7(2)(g)), it does not necessarily make the non-taxable service subject to PST. For example, an original graphic design is considered incidental under PSTR paragraph 7(2)(g) when provided under a contract for graphic design services. Although only the original copy can qualify as incidental, if the graphic designer provides three paper copies of the graphic design to a customer so that multiple staff members can view the design, this does not make the graphic design service subject to PST. The second and third copies are subject to PST and, in this case, would likely be exempt under the small packages exemption (section 137 [Taxable component sold with non-taxable component for single price] of the Act). However, if the graphic designer prints off 100 posters using the graphic design under the contract for design services, the design services are subject to PST.

R.3 Written Content Creation (Issued: 2014/08)

In general, when a service to create written content is provided with a copy of the content in the form of a written document that is TPP, the TPP will be considered incidental to the service.

If the written document is provided on an electronic medium that is TPP (such as a disc or USB key), such TPP is also incidental to the service as long as it meets the criteria of the general incidental rule (PSTR paragraph 7(2)(a)). In particular, the total consideration must be the same as, or only marginally different from the consideration that would be provided for the service alone. For example, a hard drive with significant value would generally not qualify as incidental.

TPP that is provided with the following services is generally considered to be incidental if the total consideration is the same as, or only marginally different from, the consideration that would be provided for the service alone:

• medical transcription services,
• translation services,
• the preparation of research reports,
• court transcription services,
• script writing services, and
• other similar services to produce written content.

TPP provided with the following services is generally not considered incidental:

• the production of a sandwich board or sign (although these may contain writing these are not documents), and
• photocopying services because such services do not involve the creation of written content.

The number of copies that qualify as incidental in the above circumstances is to be determined on a case-by-case basis in accordance with what is reasonable and considering the following:

• The number of copies that is regularly provided with the type of service being provided (i.e. industry practice).
• The purpose of the copies may be an indication of whether they are incidental. In general, if the copies are provided to communicate the results to the purchaser, then they are likely incidental; however, if the copies are provided to communicate to someone other than the purchaser, then they are not likely to be incidental.

The following are examples of the number of copies that may or may not be considered incidental:

• Three copies of a consultant report provided to a company for review by the company's executive are generally incidental; however, 1,000 copies of a report provided to shareholders are not.
• Three copies of court transcripts made for the parties to an action would generally be considered incidental, while 50 reports created for attendees to a meeting are not.

R.4 Guiding Principles (Issued: 2014/08)

One of the conditions of the general incidental sale provision (PSTR paragraph 7(2)(a)) is that the "fundamental and overriding objective of the contract" is the acquisition of the non-taxable service and not the TPP, software or telecommunication service. There are unlimited scenarios that could arise and determinations of whether the provision of TPP, software or a telecommunication service is incidental must be made on a case-by-case basis. However, the following principles can help to inform determinations:

1. What is the purchaser's objective in entering the contract? If the purchaser's objective in entering the contract is to obtain TPP (or software /telecommunication services), that TPP cannot be considered incidental to the provision of a service. Or put another way, are the services a necessary component of the production of TPP, which is what the purchaser really intends to buy? For example, a sandwich board provided by a sign maker is not "merely incidental" to the sign design service. The purchaser's intention is to buy the sandwich board.
2. Is the provision of the TPP merely the method by which a professional communicates to his or her client about their work and the physical evidence that the professional services have been performed? Is the TPP provided merely to convey ideas to the customer? This is particularly relevant for TPP that is provided in a paper form (e.g. reports or transcriptions). For example:
     If a consultant is hired to analyze an issue and provide their findings, the findings may be provided in a report.
     The provision of the TPP (i.e. the report) is incidental to the service of analysis that the consultant is providing.
     A survey provided in paper form or on a disk is incidental to surveying services.
     A certificate showing the results of a test (e.g. documenting the accuracy of an instrument) is incidental to the testing /inspection service.A design layout on paper or on a disk is incidental to services such as interior design (e.g. a room layout).
3. To be incidental, the provision of the TPP (or software /telecommunication service) has to be insignificant, or of little importance, relative to the provision of the non-taxable service. In other words, the provision of the TPP can play only a minor role in relation to the provision of the non-taxable service. Where the provision of TPP plays an important role by itself in the context of a particular transaction, it is not likely to be reasonably considered as incidental to the provision of the service.
   
   This concept is partially captured by the requirement in PSTR subparagraph 7(2)(a)(iii) that the total consideration without the TPP be only marginally different from the total consideration including the TPP.
    
4. Is this consistent with similar rulings that have been previously issued? An important consideration is to maintain consistency with previously issued rulings. However, if previously issued rulings are inconsistent with the principles above and examples provided in R.5, they should be reconsidered.

R.5 Examples (Issued: 2014/08)

The following table provides examples of TPP /software /telecommunication services that are considered merely incidental to a non-taxable service:

The following table provides examples of TPP /software /telecommunication services that are not considered merely incidental to a non-taxable service:

R.6 Process Flow Diagram For Bundled Purchases (Issued: 2014/08)

The following flow chart is intended to provide guidance in determining which of the following provisions applies to a purchase that includes taxable and non-taxable components: section 26 [Purchase price if bundled purchase] of the Act, section 137 [Taxable component sold with non-taxable component for single price] of the Act and PSTR section 7 [Sale - incidental provision of tangible personal property].

Division 2 — Purchase Price

Section 8 – Purchase Price If Accommodation Purchased With Other Services

PSTR - SEC.8/Int.

References:

Act: Section 1 "accommodation", "boat", "collector", "meal", "purchase price"; Section 19

Bulletin PST 120

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective February 19, 2014, B.C. Reg. 117/2014 repeals and replaces PSTR section 8. The amendment is consequential to an amendment to subsection 19(3) [Original purchase price of accommodation] of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014.

PSTR section 8 provides, for the purposes of section 19(3) of the Act, the manner for calculating the purchase price of accommodation when the accommodation is provided with meals and other services for a single price.

If the accommodation is also offered by the seller by itself (i.e. without meals or other services), the purchase price is the price at which the accommodation is sold without meals or other services.

If the accommodation is never provided separately from the meal or services, then the purchase price is the lesser of:

• 15% of the total consideration accepted by the seller for the accommodation, meals and other services, and
• $100 per day.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 8, for the purposes of subsection 19(3) of the Act, the prescribed services, prescribed person and related rule to calculate the purchase price of accommodation where the accommodation is purchased as part of a combination of accommodation, meals and prescribed services for a single price.

Section 9 – Purchase Price Of Legal Services – Excluded Fees And Charges

PSTR - SEC.9/Int.

References:

Act: Section 1 "legal services"; Section 20

Bulletin PST 106

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 9 that for the purposes of paragraph 20(2)(a) [original purchase price of legal services] of the Act, fees and charges for the transmission, printing or copying of documents are prescribed as excluded if the amount of the fees or charges is reasonably related to the cost of the transmission, printing or copying of documents incurred by the person providing the legal services.

Section 10 – Depreciated Purchase Price Of Tangible Personal Property

PSTR - SEC.10/Int.

References:

Act: Section 1 "affixed machinery", "purchase price", "tangible personal property", "use", "vehicle"; Section 9; Section 25

Bulletin PST 307

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 10, for the purposes of section 25 of the Act, the prescribed tangible personal property to which depreciation may apply for the purposes of determining the tax payable on that tangible personal property, as well as the formula to calculate the depreciated value of that tangible personal property.

Subsection 10(1) provides that in PSTR section 10, "partial year", in relation to tangible personal property, means a period that is less than a year and in which the tangible personal property was used by the person liable to pay tax under the Act.

Subsection 10(2) provides that for the purposes of section 25 [depreciated purchase price of tangible personal property] of the Act, the following tangible personal property is prescribed:

(a) aircraft;

(b) railway rolling stock;

(c) vehicles;

(d) vessels;

(e) equipment;

(f) furnishings;

(g) affixed machinery.

Subsection 10(3) provides that for the purposes of paragraph 25(2)(a) of the Act, the depreciated value of tangible personal property prescribed under PSTR subsection 10(2) is the amount determined by the following formula:

depreciated value = purchase price – [purchase price x rate]

where

purchase price = the purchase price of the tangible personal property under paragraphs 9(a) to 9(d.2) [purchase price of tangible personal property] of the Act;

rate = the rate of depreciation determined as follows:

(a) in relation to aircraft, the total of

1. 25% for each year that the aircraft was used by the person liable to pay tax under the Act, and
2. 2.0833% for each 30-day period in a partial year that the aircraft was used by the person liable to pay tax under the Act;

(b) in relation to railway rolling stock or equipment mounted on railway rolling stock, the total of

1. 10% for each year that the railway rolling stock or equipment was used by the person liable to pay tax under the Act, and
2. 0.8333% for each 30-day period in a partial year that the railway rolling stock or equipment was used by the person liable to pay tax under the Act;

(c) in relation to a vehicle or equipment mounted on a vehicle, the total of

1. 30% for each year that the vehicle or equipment was used by the person liable to pay tax under the Act, and
2. 2.5% for each 30-day period in a partial year that the vehicle or equipment was used by the person liable to pay tax under the Act;

(d) in relation to a vessel or equipment mounted on a vessel, the total of

1. 15% for each year that the vessel or equipment was used by the person liable to pay tax under the Act, and
2. 1.25% for each 30-day period in a partial year that the vessel or equipment was used by the person liable to pay tax under the Act;

(e) in relation to equipment, furnishings or affixed machinery not described in PSTR paragraph 10(3)(a), 10(3)(b), 10(3)(c) or 10(3)(d), the total of

1. 20% for each year that the equipment, furnishings or affixed machinery was used by the person liable to pay tax under the Act, and
2. 1.667% for each 30-day period in a partial year that the equipment, furnishings or affixed machinery was used by the person liable to pay tax under the Act.

Subsection 10(4) provides that for the purposes of PSTR subsection 10(3), depreciation must be determined separately for each item of equipment mounted on railway rolling stock, a vehicle or a vessel.

Subsection 10(5) provides that for the purposes of PSTR subsection 10(3), the use of tangible personal property by the person referred to in that subsection must be computed to the nearest 30-day period, with at least 15 days of use counted as one 30-day period.

Section 10.1 - Purchase Price Of Software If Bundled Purchase - Prescribed Programs

PSTR - SEC.10.1/Int.

References:

Act: Section 26

PSTERR: Section 1 "qualifying school"

Bulletin PST 315

Interpretation (Issued: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 adds PSTR section 10.1 which prescribes, for the purposes of subparagraph 26(4.1)(b)(i) of the Act, specific programs or activities.

Section 11 – Purchase Price Of Accommodation If Bundled Purchase With Meals

PSTR - SEC.11/Int.

References:

Act: Section 1 "accommodation", "meal", "purchase price"; Section 26

Bulletin PST 120

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 11 that for the purposes of subsection 26(6) [purchase price if bundled purchase] of the Act, the amount attributed to the purchase of accommodation is as follows:

(a) if accommodation without meals is also offered by the seller or the person from whom the accommodation is acquired, the purchase price at which accommodation without meals is offered;

(b) subject to PSTR paragraph 11(a), if accommodation with only one meal per day is also offered by the seller or the person from whom the accommodation is acquired, the purchase price at which the accommodation and one meal is offered;

(c) subject to PSTR paragraphs 11(a) and 11(b), if accommodation with 2 or more meals per day is also offered by the seller or the person from whom the accommodation is acquired, 60% of the purchase price at which the accommodation and meals are offered.

Part 2 — Tax Payment Agreements

Section 12 – When Director May Enter Into Agreement

PSTR - SEC.12/Int.

References:

Act: Section 1 "director", "lease", "registrant", "software", "tangible personal property", "use"; Section 32; Section 158

PSTERR: Part 5

Bulletin PST 317

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 amends PSTR section 12 to include references to "brought or sent into British Columbia, received delivery of in British Columbia".

The intent of this amendment is to ensure that a person is eligible to include machinery, equipment or software that they brought or sent into BC or received delivery of in BC, and not just machinery, equipment or software they purchased or leased, for the purposes of meeting the thresholds required under PSTR subsection 12(2).

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 12 the circumstances and the criteria that must be met for a person to enter into a tax payment agreement with the director under section 32 [tax payment agreements in relation to tangible personal property and software] of the Act.

Section 13 – Requirements When Making Purchases That Are Subject To Agreement

PSTR - SEC.13/Int.

References:

Act: Section 1 "collector", "director", "lease", "sale"; Section 32; Section 203

Bulletin PST 317

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 amends PSTR subsection 13(2) by striking out the reference to paragraph 32(3)(b) of the Act and replacing it with a reference to paragraph 32(3)(a) of the Act.

This amendment is consequential to an amendment to subsection 32(3) of the Act that was amended as part of Bill 8, Budget Measures Implementation Act, 2014.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 13 the requirements that a person who has entered into a tax payment agreement with the director must meet when making exempt purchases under the agreement.

Section 14 – Prescribed Date for Payment of Tax Under Agreement

PSTR - SEC.14/Int.

References:

Act: Section 1 "eligible taxable service", "lease", "month", "reporting period", "software", "use"; Section 32; Section 60-66

Bulletin PST 317

Interpretation (Issued: 2014/03; Revised: 2014/09; Revised: 2022/12)

Effective June 4, 2022, B.C. Reg. 293/2022 amends PSTR section 14 to include the prescribed date for eligible taxable services and adds subsections for the purposes of differentiation. Subsections 14(1), 14(2), 14(3), 14(4) and 14(5) prescribe dates for remitting tax under agreement for the purposes of subsection 32(5) [tax payment agreement in relations to tangible personal property, software, and eligible taxable services], section 65 [estimate of hours or distance conveyance will travel] and section 66 [adjustment of tax] of the Act.

PSTR subsection 14(1) prescribes the date for paying tax on tangible personal property and software.

PSTR subsection 14(2) prescribes the date for paying tax on eligible taxable service.

PSTR subsection 14(3) specifies the number of months after which the tax must be self-assessed on unused goods, software and in relation to eligible taxable services.

PSTR subsection 14(4) prescribes that the tax to be paid under agreement on an estimate of hours or estimate of distance a conveyance used interjurisdictionally will travel is specified in subsection 14(1) or 14(2).

PSTR subsection 14(5) specifies the due date for the true-up return. (Refers to the adjustment of tax in relation to an estimate previously made for hours or distances a conveyance used interjurisdictionally anticipated to travel during a relevant period and reporting the actual number of hours or the actual distance travelled by the conveyance during that relevant period).

The intend of this amendment is to provide prescribed dates for self-assessing PST under a tax payment agreement owing on tangible personal property, software and eligible taxable service.

Effective April 1, 2013, B.C. Reg. 117/2014 amends PSTR section 14 to include references to "brought or sent into British Columbia, received delivery of in British Columbia".

The intent of this amendment is to ensure that the prescribed dates for self-assessing PST under a tax payment agreement applies to PST owing on TPP or software that is "brought or sent into British Columbia, received delivery of in British Columbia".

Effective April 1, 2013, B.C. Reg. 96/2013 adds PSTR section 14 that prescribes dates for the purposes of subsection 32(5) [tax payment agreements in relation to tangible personal property and software] of the Act.

Part 3 — Taxes in Relation to Tangible Personal Property

Division 1 — General

Section 15 – Documentation Requirements For Section 30 Of Act

PSTR - SEC.15/Int.

References:

Act: Section 1 "vehicle"; Section 30; Section 179

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 15 that for the purposes of paragraph 30(7)(b) [when tax is payable in respect of vehicles] of the Act, in relation to a person who alleges that tax has been levied in accordance with section 179 [collection and remittance of tax by collector] of the Act in respect of a vehicle, the Insurance Corporation of British Columbia is required to obtain a receipt, bill, invoice or other document that shows the tax as a separate item on the document.

Section 16 – Calculation And Payment Of Tax In Respect Of Vehicles Used In Petroleum Or Natural Gas Exploration Or Development

PSTR - SEC.16/Int.

References:

Act: Section 1 "registrant", "tangible personal property", "use"; Section 49; Section 51

Bulletin PST 115

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 16, in relation to the vehicles used in petroleum or natural gas exploration or development specified under subsection 51(8) of the Act, the amount of tax (1/36th) payable on those vehicles when brought into BC for temporary use, the prescribed period for calculating the tax, and the prescribed date for paying the tax.

Subsection 16(1) provides that in PSTR section 16, "month" has the same meaning as in the Interpretation Act.

Subsection 16(2) provides that for the purposes of paragraph 51(9)(a) [tax if tangible personal property brought into British Columbia for temporary use] of the Act, the amount of tax payable under subsection 51(3) of the Act in relation to tangible personal property is equal to 1/36th of the tax that would, but for section 51 of the Act, be payable under section 49 [tax if tangible personal property brought into British Columbia for use] of the Act by the person to whom section 51 of the Act applies in relation to the tangible personal property.

Subsection 16(3) provides that for the purposes of paragraph 51(9)(b) of the Act, the prescribed period is a month.

Subsection 16(4) provides that for the purposes of paragraph 51(9)(c) of the Act, the prescribed date for the payment of tax under subsection 51(3) of the Act by a person who is not a registrant is the last day of the calendar month after the month in which the property is used in British Columbia.

Section 17 – Prescribed Number Of Days For Section 53 Of Act

PSTR - SEC.17/Int.

References:

Act: Section 1 "tangible personal property"; Section 53

Bulletin PST 307

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 17 that for the purposes of section 53 [exemption if less than minimum threshold use in British Columbia] of the Act, the prescribed number of days is

(a) 41 days for barge-mounted cranes that have a lifting capacity of greater than 100 metric tonnes if those cranes are relieved, under the Vessel Duties Reduction or Removal Regulations (Canada), SOR/90-304, from customs duties, or

(b) 6 days for all other tangible personal property.

Section 18 – Prescribed Parts For Division 6 Of Part 3 Of Act

PSTR - SEC.18/Int.

References:

Act: Section 60; Section 63; Section 64

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 18 that for the purposes of subparagraph (b)(i) of the description of "BC usage" in subsections 60(2) [tax if conveyance purchased in British Columbia for interjurisdictional use], 63(3) [tax if conveyance brought into and used in British Columbia] and 64(2) [tax if change in use of conveyance acquired for resale] of the Act, the following parts are prescribed:

(a) an aircraft engine;

(b) an aircraft airframe.

Section 19 – Prescribed Jurisdictions For Section 70 Of Act

PSTR - SEC.19/Int.

References:

Act: Section 70

Bulletin PST 135

Interpretation (Issued: 2014/03; Revised: 2016/01)

Effective January 1, 2015, B.C. Reg. 80/2015 amended PSTR section 19. The amendment is strictly stylistic and ensures that PSTR section 19 conforms to linguistic conventions followed by the Legislative Counsel Office.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 19 that for the purposes of subsection 70(2) [when tax under section 69 must be paid] of the Act, prescribed jurisdictions are those jurisdictions that are member jurisdictions in the International Registration Plan.

Section 19.1 - Travel Ratio

PSTR - SEC.19.1/Int.-R.4

References:

Act: Section 68 "travel ratio"; Section 69

PSTR: Section 19

Bulletin PST 135; Notice 2014-006

Interpretation (Issued: 2016/01)

Effective January 1, 2015, B.C. Reg. 80/2015 added PSTR section 19.1. This amendment coincides with the implementation of the "full reciprocity plan" (FRP) by the International Registration Plan.

PSTR subsection 19.1(1) defines a number of terms used in PSTR section 19.1.

PSTR subsection 19.1(2) provides for a reporting requirement that applies, in practical terms, to BC-plated carriers.

PSTR subsection 19.1(3) contains a rule for determining a travel ratio for a non-participating fleet. This rule brings the FRP concept of "average per-vehicle distance" into the multijurisdictional vehicle tax scheme, and replaces the rule found in paragraph 69(4)(a) of the Act as it read before the repeal of subsection 69(4) of the Act. See PSTR/Sec. 19.1/R.3.

PSTR subsection 19.1(4) contains a rule for the determination of a travel ratio for a participating fleet. This rule closely mirrors the rule found in paragraph 69(4)(b) of the Act as it read before the repeal of subsection 69(4) of the Act. See PSTR/Sec. 19.1/R.3.

R.1 Full Reciprocity Plan (Issued: 2016/01)

The FRP was implemented by the International Registration Plan on January 1, 2015.

Prior to the FRP, a licensee was required to indicate (to their jurisdictional licensing authority) their intention to travel in a participating jurisdiction, and the particular set of participating jurisdictions in which a licensee was authorized to operate would be printed on a cab card carried in the licensee's vehicle.

With the implementation of the FRP, a licensee is authorized to operate in all participating jurisdictions and is no longer required to specify a set of participating jurisdictions in which it intends to operate. The full list of participating jurisdictions is now included on all cab cards.

Tax changes related to the FRP are confined to the determination of the travel ratio (see PSTR/Sec. 19.1/R.3) and to the requirement to adjust tax paid under section 69 of the Act (see PSTA/Sec. 71/Int.).

R.2 Distance Reporting To ICBC (Issued: 2016/01)

PSTR subsection 19.1(2) requires carriers licensing in BC to report travel distances for the calculation year preceding their fleet licensing date. This rule ensures that ICBC has the data necessary to calculate travel ratios.

Under this rule, the carrier must report travel by all "vehicles in the fleet" during the relevant calculation year. This includes vehicles that were part of the fleet for all or part of the relevant calculation year, but which are no longer part of the fleet on the current fleet licensing date. For instance, if the fleet licensing date is March 1, 2015, the carrier must report distances for all vehicles associated with the fleet at any point during the July 1, 2013 to June 30, 2014 period, even if certain of those vehicles are no longer associated with the fleet.

R.3 Participating And Non-Participating Fleets (Issued: 2016/01)

Prior to the implementation of the FRP, travel ratios were based on (a) actual distances for fleets which held MJVs for at least 90 days during the relevant calculation year and (b) estimated distances for fleets which did not hold MJVs for at least 90 days during the relevant calculation year.

The International Registration Plan changed these rules with the implementation of the FRP. Both the 90 day threshold and the estimated distance concept were eliminated.

Under the FRP, there remains a binary rule for determining travel ratios. However, instead of using a 90 day threshold, the concepts embodied in the "participating fleet" and "non-participating fleet" terms determine which form of travel ratio applies to a vehicle.

A participating fleet is a fleet which, at any point during the relevant calculation year, contained a vehicle that (a) was licensed under prorate and (b) travelled in a prescribed jurisdiction. Note that BC is a prescribed jurisdiction under PSTR section 19. Therefore, even if a prorate-licensed vehicle only travelled in BC during the relevant calculation year, its fleet is a participating fleet. The travel ratio for a vehicle in a participating fleet is determined using actual distances as set out in PSTR subsection 19.1(4).

A non-participating fleet is a fleet that does not come within the definition of a participating fleet. The following are examples of non-participating fleets:

• A newly-formed fleet that did not operate during the relevant calculation year.
• A fleet that only held vehicles licensed for use solely within BC during the relevant calculation year.
• A fleet that held prorate-licensed vehicles for all or a portion of the relevant calculation year, but that did not accumulate any travel distances in any participating jurisdiction, including BC (for instance, as a result of having parked its vehicles while prorate-licensed).

The travel ratio of a vehicle in a non-participating fleet is determined using the industry-average calculation set out in PSTR subsection 19.1(3).

R.4 Reporting Year (Issued: 2016/01)

In order to calculate the form of travel ratio contemplated by subsection 19.1(3), ICBC produces a chart of average per-vehicle distances using information that it collects from licensing transactions on a calendar year basis. As a result, the term "reporting year" is precisely defined for BC to mean the calendar year before the current calendar year.

Other jurisdictions may use 12-month periods other than a calendar year to calculate the form of travel ratio contemplated by subsection 19.1(3). Therefore, the subsection 19.1(1) definition of "reporting year" includes a rule that permits this for jurisdictions other than BC.

Section 20 – Prescribed Date For Section 80.3 Of Act

PSTR - SEC.20/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 80.2; Section 80.3

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 20 that for the purposes of subsection 80.3(3) [tax on tangible personal property used to improve real property if contractor obtained refund] of the Act, the prescribed date is as follows:

(a) if the tax is payable by a person who is not a registrant and the tangible personal property is used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 [refund of tax paid by contractor under Division 5] of the Act in relation to the tangible personal property, the last day of the month after the month in which the contractor obtained the refund under section 80.2 of the Act in relation to the tangible personal property;

(b) if the tax is payable by a person who is not a registrant and the tangible personal property is not used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the month in which the tangible personal property is used in a manner such that the tangible personal property ceases to be personal property at common law;

(c) if the tax is payable by a registrant, the registrant’s reporting period is a period of one or more months and the tangible personal property is used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the end of the registrant’s reporting period in which the contractor obtained the refund under section 80.2 of the Act in relation to the tangible personal property;

(d) if the tax is payable by a registrant, the registrant’s reporting period is a period of one or more months and the tangible personal property is not used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the end of the registrant’s reporting period in which the tangible personal property is used in a manner such that the tangible personal property ceases to be personal property at common law;

(e) if the tax is payable by a registrant, the registrant’s reporting period is not a period of one or more months and the tangible personal property is used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, 30 days after the last day of the registrant’s reporting period in which the contractor obtained the refund under section 80.2 of the Act in relation to the tangible personal property;

(f) if the tax is payable by a registrant, the registrant’s reporting period is not a period of one or more months and the tangible personal property is not used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, 30 days after the last day of the registrant’s reporting period in which the tangible personal property is used in a manner such that the tangible personal property ceases to be personal property at common law.

Section 21 – Prescribed Provisions For Section 82.1 Of Act

PSTR - SEC.21/Int.

References:

Act: Section 82.1

PSTERR: Section 40; Section 46; Section 48; Section 49; Section 108

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 21 that for the purposes of paragraph 82.1(1)(a) [tax on parts or material if property containing parts or material used for new purpose] of the Act, the following provisions of the PSTERR are prescribed:

(a) PSTERR subsection 40(3) [printers and publishers];

(b) PSTERR subsection 46(3) [farmers];

(c) PSTERR subsection 48(3) [commercial fishers];

(d) PSTERR subsection 49(3) [aquaculturists];

(e) PSTERR section 108 [parts and materials].

Section 22 – Prescribed Provisions For Section 82.2 Of Act

PSTR - SEC.22/Int.

References:

Act: Section 82.2

PSTERR: Section 149; Section 151; Section 152

Bulletin PST 210

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 22 that for the purposes of paragraph 82.2(1)(a) [tax if conditions for exemption not maintained for specified period] of the Act, the following provisions of the PSTERR are prescribed:

(a) PSTERR section 149 [tangible personal property transferred between related corporations];

(b) PSTERR section 151 [tangible personal property transferred to new corporation – wholly owned and controlled];

(c) PSTERR section 152 [tangible personal property transferred to new corporation – not wholly owned and controlled].

Section 23 – Prescribed Date For Section 102 Of Act

PSTR - SEC.23/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 102

Bulletin PST 315

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 23 that for the purposes of subsection 102(3) [tax on leased property occasionally supplied with operator] of the Act, the prescribed date for the payment of tax under subsection 102(1) or 102(2) of the Act is the following applicable date:

(a) if the tax is payable by a person who is not a registrant, the last day of the month after the month in which the person enters into the agreement;

(b) if the tax is payable by a registrant and the registrant’s reporting period is a period of one or more months, the last day of the month after the end of the registrant’s reporting period in which the person enters into the agreement;

(c) if the tax is payable by a registrant and the registrant’s reporting period is not a period of one or more months, 30 days after the last day of the registrant’s reporting period in which the person enters into the agreement.

Section 24 – Prescribed Provisions For Section 103 Of Act

PSTR - SEC.24/Int.

References:

Act: Section 103

PSTERR: Part 2; Part 5; Part 9

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 24 that for the purposes of paragraph 103(3)(d) [tax on subsequent purchase or lease after refund] of the Act, the following provisions of the PSTERR are prescribed:

(a) PSTERR Part 2 [Exemptions in Relation to Tangible Personal Property];

(b) PSTERR Part 5 [Production Machinery and Equipment];

(c) PSTERR Part 9 [Related Party Asset Transfers].

Division 2 — Change in Use of Motor Vehicle by Dealer or Manufacturer

Section 25 – Interpretation

PSTR - SEC.25/Int.

References:

Act: Section 1 "lease", "motor vehicle", "sale", "use"; Section 84.1

PSTR: Part 3 – Division 2; Section 26; Section 27; Section 28

Bulletin PST 117

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 25 definitions and related interpretation rules for the purposes of PSTR Division 2 of PSTR Part 3.

Subsection 25(1) provides that in PSTR Division 2 [Change in Use of Motor Vehicle by Dealer or Manufacturer] of PSTR Part 3 [Taxes in Relation to Tangible Personal Property]:

"dealer" has the same meaning as in section 84.1 [tax if dealer or manufacturer changes use of motor vehicle] of the Act;

"dealer-use vehicle", in relation to a dealer, means a motor vehicle that is readily available for sale or lease by the dealer;

"donated vehicle" means a motor vehicle that

(a) is readily available for sale or lease, except while being provided to organizers or participants referred to in paragraph (b),

(b) is provided by the manufacturer or dealer, at the manufacturer or dealer's own expense, to organizers of or participants in a community event,

(c) is returned to the manufacturer or dealer at the conclusion of the event, and

(d) is, on return under paragraph (c), either returned to the sale or lease inventory of the manufacturer or dealer, or sold by the manufacturer or dealer;

"manufacturer" has the same meaning as in section 84.1 of the Act;

"parts delivery or shuttle vehicle", in relation to a dealer, means a motor vehicle that is readily available for sale or lease by the dealer and is used by the dealer to transport motor vehicle parts or the dealer's customers.

Subsection 25(2) provides that for the purpose of the definition of "dealer-use vehicle" in PSTR subsection 25(1), a vehicle is not readily available for sale or lease if the vehicle

(a) is dedicated to a specific use, including, without limitation, a vehicle used for racing or as a tow truck, or

(b) is not usually left on the business premises of the dealer during normal business hours.

Subsection 25(3) provides that for the purpose of the definition of "donated vehicle" in PSTR subsection 25(1), a vehicle is not readily available for sale or lease if the vehicle is not usually left on the business premises of the manufacturer or dealer during normal business hours when the vehicle is not being used during a community event.

Section 26 – Change In Use Of Motor Vehicle By Dealer

PSTR - SEC.26/Int.

References:

Act: Section 1 "lease", "month", "motor vehicle", "sale", "tangible personal property", "use", "vehicle"; Section 10; Section 84.1; Section 141

PSTR: Section 25 "dealer", "dealer-use vehicle", "donated vehicle", "parts delivery or shuttle vehicle"

Bulletin PST 117

Interpretation (Issued: 2014/03; Revised: 2021/02)

Effective March 1, 2020, B.C. Reg. 253/2020, amended sections 26(4) and 26(6) to include two new tax rates of 15% for motor vehicles with average vehicle value from $125,000 to $149,999.99 and 20% for motor vehicles with average vehicle value of $150,000 or greater. The amendment ensures that the PST rates on luxury vehicles in the dealer use formula are consistent with other PST rates on luxury vehicles.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 26 the dealer use formulas, prescribed motor vehicles and prescribed uses of those motor vehicles for the purposes of subsections 84.1(2) and 84.1(3) of the Act.

Subsection 26(1) provides that in PSTR section 26, "business vehicle", in relation to a dealer for a month, means the following:

(a) a dealer-use vehicle that is used in the month only for a use prescribed under PSTR subparagraph 26(3)(a)(iii);

(b) a donated vehicle that is used in the month only for a use prescribed under PSTR paragraph 26(3)(b);

(c) a parts delivery or shuttle vehicle that is used in the month only for a use prescribed under PSTR paragraph 26(3)(c).

Subsection 26(2) provides that the following motor vehicles are prescribed for the purposes of subsections 84.1(2) and 84.1(3) [tax if dealer or manufacturer changes use of motor vehicle] of the Act:

(a) a dealer-use vehicle;

(b) a donated vehicle;

(c) a parts delivery or shuttle vehicle.

Subsection 26(3) provides that the following uses of a motor vehicle prescribed under PSTR subsection 26(2) are prescribed for the purposes of subsections 84.1(2) and 84.1(3) of the Act:

(a) in relation to a dealer-use vehicle, use in one or more of the following ways:

(i) by a dealer, or by an officer, salesperson or employee of the dealer, for any purpose related to the dealer's business as a motor dealer;

(ii) by a dealer, or by an officer, salesperson or employee of the dealer, for transportation between home and the dealer's place of business;

(iii) as a courtesy car;

(b) in relation to a donated vehicle, use by the organizers of or participants in a community event solely for use during the event;

(c) in relation to a parts delivery or shuttle vehicle, use only in one or both of the following ways:

(i) by a dealer, or by an officer, salesperson or employee of the dealer, to transport motor vehicle parts in the course of the dealer's business;

(ii) by a dealer, or by an officer, salesperson or employee of the dealer, to transport the dealer's customers while the customers' vehicles are being serviced in the course of the dealer's business.

Subsection 26(4) provides that for the purposes of subsections 84.1(2) and 84.1(3) of the Act, the amount of tax payable by a dealer in respect of the dealer-use vehicles that are used in a month only for a use prescribed under PSTR subparagraph 26(3)(a)(i) or 26(3)(a)(ii) is equal to the amount calculated by the following formula:

tax payable = 1.75% (average vehicle value x users x applicable percentage)

where

average vehicle value = the dealer's average vehicle value for the month as determined under PSTR subsection 26(5);

users = the number of the dealer's employees authorized to use dealer-use vehicles, other than courtesy cars, during that month;

applicable percentage = as follows:

(a) 7%, if the dealer's average vehicle value for the month is less than $55,000;

(b) 8%, if the dealer's average vehicle value for the month is $55,000 to $55,999.99;

(c) 9%, if the dealer's average vehicle value for the month is $56,000 to $56,999.99;

(d) 10%, if the dealer's average vehicle value for the month is $57,000 or more.

Subsection 26(5) provides that for the purposes of PSTR subsection 26(4), a dealer's average vehicle value for a month is equal to the amount determined by the following formula:

average vehicle value = total value /total vehicles

where

total value = the total of the following applicable amounts in respect of each vehicle that at the end of the month is in the dealer's sale or lease inventory for British Columbia in which the dealer-use vehicles are held:

(a) the total consideration paid for the vehicle by the dealer;

(b) the costs and expenses described in paragraph 10(2)(f) [original purchase price of tangible personal property] of the Act and incurred by the dealer in respect of the vehicle;

(c) the dealer's costs in manufacturing the vehicle;

(d) if tax is payable under subsection 84.1(3) of the Act, the total consideration paid by the dealer for the tangible personal property that is exempt from tax under paragraph 141(1)(a) [exemptions in relation to industry and commerce] of the Act and that has been processed, fabricated or manufactured into, attached to or incorporated into the vehicle;

total vehicles = the total number of vehicles that at the end of the month are in the dealer's sale or lease inventory for British Columbia in which the dealer-use vehicles are held.

Subsection 26(6) provides that for the purposes of subsections 84.1(2) and 84.1(3) of the Act, the amount of tax payable by a dealer in respect of vehicles that, in a month, are business vehicles of the dealer is equal to the amount calculated by the following formula:

tax payable = 1.75% (average vehicle value x number of vehicles x applicable percentage)

where

average vehicle value = the dealer's average vehicle value for the month as determined under PSTR subsection 26(7);

number of vehicles = the number of vehicles used by the dealer as business vehicles during that month;

applicable percentage = as follows:

(a) 7%, if the dealer's average vehicle value for the month is less than $55,000;

(b) 8%, if the dealer's average vehicle value for the month is $55,000 to $55,999.99;

(c) 9%, if the dealer's average vehicle value for the month is $56,000 to $56,999.99;

(d) 10%, if the dealer's average vehicle value for the month is $57,000 or more.

Subsection 26(7) provides that for the purposes of PSTR subsection 26(6), a dealer's average vehicle value for a month is equal to the amount determined by the following formula:

average vehicle value = total value /total vehicles

where

total value = the total of the following applicable amounts in respect of each vehicle that at the end of the month is in the dealer's sale or lease inventory for British Columbia in which the dealer's business vehicles are held:

(a) the total consideration paid for the vehicle by the dealer;

(b) the costs and expenses described in paragraph 10(2)(f) of the Act and incurred by the dealer in respect of the vehicle;

(c) the dealer's costs in manufacturing the vehicle;

(d) if tax is payable under subsection 84.1(3) of the Act, the total consideration paid by the dealer for the tangible personal property that is exempt from tax under paragraph 141(1)(a) of the Act and that has been processed, fabricated or manufactured into, attached to or incorporated into the vehicle;

total vehicles = the total number of vehicles that at the end of the month are in the dealer's sale or lease inventory for British Columbia in which the dealer's business vehicles are held.

Section 27 – Change in Use of Motor Vehicle by Manufacturer

PSTR - SEC.27/Int.

References:

Act: Section 1 "lease", "month", "motor vehicle", "sale", "tangible personal property", "use", "vehicle"; Section 10; Section 84.1; Section 141

PSTR: Section 25 "donated vehicle", "manufacturer"

Bulletin PST 117

Interpretation (Issued: 2014/03; Revised: 2021/02)

Effective March 1, 2020, B.C. Reg. 253/2020 amended section 27(3) to include two new tax rates of 15% for motor vehicles with average vehicle cost from $125,000 to $149,999.99, and 20% for motor vehicles with average vehicle cost of  $150,000 or greater. The amendment ensures that the PST rates on luxury vehicles in the manufacturer use formula are consistent with other PST rates on luxury vehicles.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 27 the manufacturer use formula, prescribed motor vehicle and prescribed use of that motor vehicle for the purposes of subsections 84.1(4) and 84.1(5) of the Act.

Subsection 27(1) provides that donated vehicles are prescribed for the purposes of subsections 84.1(4) and 84.1(5) [tax if dealer or manufacturer changes use of motor vehicle] of the Act.

Subsection 27(2) provides that in relation to a donated vehicle prescribed under PSTR subsection 27(1), use of the vehicle by the organizers of or participants in a community event solely for use during the event is prescribed for the purposes of subsections 84.1(4) and 84.1(5) of the Act.

Subsection 27(3) provides that for the purposes of subsections 84.1(4) and 84.1(5) of the Act, the amount of tax payable by a manufacturer in respect of a donated vehicle used for a use prescribed under PSTR subsection 27(2) is equal to the amount calculated by the following formula:

tax payable = 1.75% (average vehicle cost x number of vehicles x applicable percentage)

where

average vehicle cost = the manufacturer's average vehicle cost for the month as determined under PSTR subsection 27(4);

number of vehicles = the number of vehicles used as donated vehicles during that month;

applicable percentage = as follows:

(a) 7%, if the manufacturer's average vehicle cost for the month is less than $55,000;

(b) 8%, if the manufacturer's average vehicle cost for the month is $55,000 to $55,999.99;

(c) 9%, if the manufacturer's average vehicle cost for the month is $56,000 to $56,999.99;

(d) 10%, if the manufacturer's average vehicle cost for the month is $57,000 or more.

Subsection 27(4) provides that for the purposes of PSTR subsection 27(3), a manufacturer's average vehicle cost for a month is equal to the amount determined by the following formula:

average vehicle cost = total value /total vehicles

where

total value = the total of the following applicable amounts in respect of each vehicle that at the end of the month is in the manufacturer's sale or lease inventory for British Columbia in which the donated vehicles are held or, if the manufacturer does not have a sale or lease inventory for British Columbia, in respect of all of the manufacturer's donated vehicles that are in British Columbia at the end of the month:

(a) the costs and expenses described in paragraph 10(2)(f) [original purchase price of tangible personal property] of the Act and incurred by the manufacturer in respect of the vehicle;

(b) the manufacturer's costs in manufacturing the vehicle;

(c) if tax is payable under subsection 84.1(5) of the Act, the total consideration paid by the manufacturer for the tangible personal property that is exempt from tax under paragraph 141(1)(a) [exemptions in relation to industry and commerce] of the Act and that has been processed, fabricated or manufactured into, attached to or incorporated into the vehicle;

total vehicles = one of the following:

(a) the total number of vehicles that at the end of the month are in the manufacturer's sale or lease inventory for British Columbia in which the donated vehicles are held;

(b) if the manufacturer does not have a sale or lease inventory for British Columbia, the total number of the manufacturer's donated vehicles that are in British Columbia at the end of the month.

Section 28 – Prescribed Date For Section 84.1 Of Act

PSTR - SEC.28/Int.

References:

Act: Section 1 "month", "motor vehicle", "registrant", "reporting period", "use"; Section 84.1

PSTR: Section 25 "dealer", "manufacturer"

Bulletin PST 117

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 28 that for the purposes of subsection 84.1(6) [tax if dealer or manufacturer changes use of motor vehicle] of the Act, the prescribed date is the following applicable date:

(a) if the dealer or manufacturer is a registrant and the dealer or manufacturer's reporting period is a period of one or more months, the last day of the month after the end of the dealer or manufacturer's reporting period in which the motor vehicle is used for the use prescribed for the purposes of subsection 84.1(2), 84.1(3), 84.1(4) or 84.1(5) of the Act;

(b) if the dealer or manufacturer is a registrant and the dealer or manufacturer's reporting period is not a period of one or more months, 30 days after the last day in the dealer or manufacturer's reporting period in which the motor vehicle is used for the use prescribed for the purposes of section 84.1(2), 84.1(3), 84.1(4) or 84.1(5) of the Act;

(c) in any other case, the last day of the month after the month in which the motor vehicle is used for the use prescribed for the purposes of section 84.1(2), 84.1(3), 84.1(4) or 84.1(5) of the Act.

Part 4 — Taxes in Relation to Software

Section 29 – Prescribed Period For Section 107 Of Act

PSTR - SEC.29/Int.

References:

Act: Section 1 "electronic device", "purchaser", "software", "use"; Section 107

Bulletin PST 105

Interpretation (Issued: 2014/03; Revised: 2020/07)

Effective April 1, 2013, B.C. Reg. 128/2018 amends paragraph (c) of PSTR section 29 to provide a prescribed period for software described under paragraph (c) of software and subject to PST under PSTA section 107 [Tax on business use of software on devices in and outside British Columbia]. The amendment was required because of the addition of paragraph (c) to software. Prior to the amendment, PSTR paragraph 29(c) applied only to software described under paragraph (b) of that definition.

The amendment is retroactive to April 1, 2013, the date PSTA section 107 went into effect, so that section 107 can apply to agreements entered into on and after that date.

Effective April 1, 2013, B.C. Reg. 96/2013 prescribes periods under PSTR section 29 for the purposes of "BC usage" and "total usage" in PSTA subsection 107(2).

PSTR paragraph 29(a) prescribes a period of three years beginning on the date the purchaser purchased the software. The period applies if the software is described under paragraph (a) of software and the purchaser was in BC at the time of purchase.

PSTR paragraph 29(b) prescribes a period of three years beginning on the date the purchaser first uses the software, or first allows it to be used, on or with an electronic device ordinarily situated in BC. The period applies if the software is described under paragraph (a) of software and the purchaser was outside BC at the time of purchase.

PSTR paragraph 29(c) prescribes a period that is the shortest of the following periods. It applies to software that meets paragraph (b) or (c) of software.

(i) The term of the applicable right referred to in paragraph (b) or (c) of software;

(ii) If the purchaser was in BC at the time of purchase, three years beginning on the date the purchaser purchased the software;

(iii) If the purchaser was outside BC at the time of purchase, three years beginning on the date the purchaser first uses the software, or first allows it to be used, on or with an electronic device ordinarily situated in BC.

Section 30 – Prescribed Provisions For Section 109.1 Of Act

PSTR - SEC.30/Int.

References:

Act: Section 109.1

PSTERR: Section 153; Section 154; Section 155

Bulletin PST 210

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 30 that for the purposes of paragraph 109.1(1)(a) [tax if conditions of exemption for software not maintained for specified period] of the Act, the following provisions of the PSTERR are prescribed:

(a) PSTERR section 153 [software transferred between related corporations];

(b) PSTERR section 154 [software transferred to new corporation — wholly owned and controlled];

(c) PSTERR section 155 [software transferred to new corporation — not wholly owned and controlled].

Part 5 — Taxes in Relation to Taxable Services

Section 31 – Telephone Services

PSTR - SEC.31/Int.

References:

Act: Section 1 "purchase price", "telecommunication service"

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 31 the amount of tax payable on a purchase of a telecommunication service that is a telephone service provided by means of a coin-operated telephone (i.e. a payphone).

Subsection 31(1) provides that if the purchase price for a telecommunication service that is a telephone service provided by means of a coin-operated telephone is, at the time of using the service, to be paid by coin, the amount of tax payable under the Act on the purchase is, subject to PSTR subsection 31(2), as follows:

Subsection 31(2) provides that if the purchase price for a telecommunication service referred to in PSTR subsection 31(1) is in excess of $10.60, the amount of tax payable under the Act on the purchase is equal to the amount determined by the following formula and rounded up to the next multiple of $0.05:

amount = [(purchase price x 1.4) - $0.90] /20

Section 31.1 - Section 29 Of The Act - When Tax Is Payable If Tax Not Otherwise Collected

PSTR - SEC.31.1/Int.

References:

Act: Section 1 "registrant", "reporting period"; Section 28, Section 29, Section 52, Section 93, Section 101

Interpretation (Issued: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 adds PSTR section 31.1 which prescribes, for the purposes of subsection 29(4) of the Act, the dates when PST must be paid by a registrant.

Section 31.2 - Section 30.1 Of Act – When Tax Is Payable In Respect Of Promotional Material

PSTR - Sec.31.2/Int.

References:

Act: Section 1 “promotional distribution”, “promotional material”, “registrant”, “reporting period”; Section 30.1

Bulletin PST 311; Bulletin PST 400

Interpretation (Issued: 2023/10)

Effective June 3, 2019, B.C. Reg. 113/2019 provides under PSTR section 31.2 that a registrant's prescribed date for paying an amount due under PSTA paragraph 30.1(3)(b) [when tax is payable in respect of promotional material] is determined according to the reporting period assigned to that registrant.

PSTR paragraph 31.2(a) applies when a registrant's reporting period is monthly, quarterly, semi-annual, or annual. In such cases, the prescribed date is the last day of the month after the end of the reporting period in which the registrant provides, by way of promotional distribution, the promotional material to another person.

PSTR paragraph 31.2(b) applies in all other cases. In such cases, the prescribed date is 30 days after the last day of the reporting period in which the registrant provides the promotional material.

Part 6 — Prescribed Dates for Payment of Tax by Registrants

Division 1 — Tangible Personal Property

Section 32 – Section 30 Of Act – When Tax Is Payable In Respect Of Vehicles

PSTR - SEC.32/Int.

References:

Act: Section 1 "entry date", "month", "registrant", "reporting period", "sale", "vehicle"; Section 30; Section 37; Section 49; Section 52; Section 100

Bulletin PST 308

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 32 that for the purposes of paragraph 30(1.1)(c) [when tax is payable in respect of vehicles] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period,

(i) in the case of section 37 [tax on purchase] of the Act, in which the vehicle is purchased at a sale in British Columbia,

(ii) in the case of section 49 [tax if tangible personal property brought into British Columbia for use] or section 52 [tax if tangible personal property brought into British Columbia by non-residents] of the Act, that includes the entry date of the vehicle, or

(iii) in the case of subsection 100(1) [tax on gift of vehicle, boat or aircraft given in British Columbia] of the Act, in which the registrant receives the gift of the vehicle, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period,

(i) in the case of section 37 of the Act, in which the vehicle is purchased at a sale in British Columbia,

(ii) in the case of section 49 or 52 of the Act, that includes the entry date of the vehicle, or

(iii) in the case of section 100 (1) of the Act, in which the registrant receives the gift of the vehicle.

Section 33 – Section 31 Of Act – When Tax Is Payable In Respect Of Gifts Of Boats Or Aircraft

PSTR - SEC.33/Int.

References:

Act: Section 1 "boat", "month", "registrant", "reporting period"; Section 31

Bulletin PST 312

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 33 that for the purposes of subsection 31(3) [when tax is payable in respect of gifts of vehicles, boats or aircraft] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant receives the gift of the boat or aircraft, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant receives the gift of the boat or aircraft.

Section 34 – Section 41 Of Act – Tax If Leased Property Used In British Columbia During Rental Period

PSTR - SEC.34/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 41

Bulletin PST 315

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 34 that for the purposes of subsection 41(5) [tax if leased property used in British Columbia during rental period] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the rental period ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the rental period ends.

Section 35 – Section 42 Of Act – Tax If Balance Of Lease Price Becomes Due On Breach Of Lease

PSTR - SEC.35/Int.

References:

Act: Section 1 "lease", "month", "registrant", "reporting period"; Section 42

Bulletin PST 315

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 35 that for the purposes of subsection 42(2.1) [tax if balance of lease price becomes due on breach of lease] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the payment referred to in paragraph 42(1)(b) of the Act becomes due under the terms of the lease, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the payment referred to in paragraph 42(1)(b) of the Act becomes due under the terms of the lease.

Section 36 – Section 51 Of Act – Tax If Tangible Personal Property Brought Into British Columbia For Temporary Use

PSTR - SEC.36/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 47 "calculation year"; Section 51

Bulletin PST 307

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 36 the prescribed date for the payment of tax under subsection 51(3) of the Act.

Subsection 36(1) provides that for the purposes of subsection 51(10) [tax if tangible personal property brought into British Columbia for temporary use] of the Act, the prescribed date for the payment of tax under subsection 51(3) of the Act by a registrant in relation to tangible personal property to which subsection 51(9) of the Act does not apply is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is first used in British Columbia during the calculation year in respect of which tax is payable, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is first used in British Columbia during the calculation year in respect of which tax is payable.

Subsection 36(2) provides that for the purposes of subsection 51(10) of the Act, the prescribed date for the payment of tax under subsection 51(3) of the Act by a registrant in relation to tangible personal property to which subsection 51(9) of the Act applies is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is used in British Columbia, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is used in British Columbia.

Section 37 – Section 51.1 Of Act – Tax If Tangible Personal Property No Longer For Temporary Use

PSTR - SEC.37/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 51.1

Bulletin PST 307

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 37 that for the purposes of subsection 51.1(5) [tax if tangible personal property no longer for temporary use] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant uses the tangible personal property, or allows the tangible personal property to be used, for a purpose other than for temporary use, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant uses the tangible personal property, or allows the tangible personal property to be used, for a purpose other than for temporary use.

Section 38 – Section 60 Of Act – Tax If Conveyance Purchased In British Columbia For Interjurisdictional Use

PSTR - SEC.38/Int.

References:

Act: Section 1 "conveyance", "month", "registrant", "reporting period"; Section 60

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 38 that for the purposes of subsection 60(4) [tax if conveyance purchased in British Columbia for interjurisdictional use] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant purchased the conveyance or the part for a conveyance, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant purchased the conveyance or the part for a conveyance.

Section 39 – Sections 61, 61.1 And 62 Of Act – Lease Of Conveyance

PSTR - SEC.39/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 61; Section 61.1; Section 62

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 39 that for the purposes of subsection 61(6) [tax if sale and lease-back of conveyance], subsection 61.1(8) [tax if sale and lease-back of conveyance for which tax paid under former Act] and subsection 62(6) [tax if leased conveyance used in British Columbia] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the rental period ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the rental period ends.

Section 40 – Section 63 Of Act – Tax If Conveyance Brought Into And Used In British Columbia

PSTR - SEC.40/Int.

References:

Act: Section 1 "entry date", "month", "registrant", "reporting period"; Section 59 "taxable conveyance"; Section 63

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 40 that for the purposes of subsection 63(5) [tax if conveyance brought into and used in British Columbia] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the entry date of the taxable conveyance, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the entry date of the taxable conveyance.

Section 41 – Section 64 Of Act – Tax If Change In Use Of Conveyance Acquired For Resale

PSTR - SEC.41/Int.

References:

Act: Section 1 "conveyance", "month", "registrant", "reporting period", "user"; Section 64

Interpretation (Issued: 2014/03; Revised: 2016/01)

Effective June 9, 2015, B.C. Reg. 102/2015 amended PSTR section 41 to refer to a "taxable conveyance" instead of a "conveyance." The meaning of "taxable conveyance" from section 59 of the Act applies. The effect of this is that the regulation now clearly applies not only in relation to a conveyance but also to a "conveyance part" and to an "aircraft part."

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 41 that for the purposes of subsection 64(4) [tax if change in use of conveyance acquired for resale] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the conveyance, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the conveyance.

Section 42 – Section 66 Of Act – Adjustment Of Tax

PSTR - SEC.42/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 66

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 42 that for the purposes of subsection 66(3.1) [adjustment of tax] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the relevant period ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the relevant period ends.

Section 43 – Section 80.4 Of Act – Tax If Change In Use Of Tangible Personal Property Used To Improve Real Property

PSTR - SEC.43/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 80.4

Bulletin PST 104

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 43 that for the purposes of subsection 80.4(4) [tax if change in use of tangible personal property used to improve real property] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 80.4(1)(c) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 80.4(1)(c) of the Act.

Section 44 – Section 80.5 Of Act – Transitional Tax On Tangible Personal Property Used By Contractor To Improve Real Property

PSTR - SEC.44/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 80.5

Bulletin PST 104

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 44 that for the purposes of subsection 80.5(5) [transitional tax on tangible personal property used by contractor to improve real property] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant uses the tangible personal property in a manner such that the tangible personal property ceases to be personal property at common law, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant uses the tangible personal property in a manner such that the tangible personal property ceases to be personal property at common law.

Section 45 – Section 80.7 Of Act – Transitional Tax On Tangible Personal Property Incorporated Into Property Subject To Tax Under New Housing Transition Tax And Rebate Act

PSTR - SEC.45/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property"; Section 80.7

Bulletin PST 104

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 45 that for the purposes of subsection 80.7(7) [transitional tax on tangible personal property incorporated into property subject to tax under New Housing Transition Tax and Rebate Act] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is incorporated into the property referred to in paragraph 80.7(2)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is incorporated into the property referred to in paragraph 80.7(2)(b) of the Act.

Section 46 – Section 80.8 Of Act – Transitional Tax On Mobile Homes Affixed To Land Situated In British Columbia

PSTR - SEC.46/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 80.8

Bulletin PST 104

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 46 that for the purposes of subsection 80.8(6) [transitional tax on mobile homes affixed to land situated in British Columbia] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the mobile home is affixed to the land as referred to in paragraph 80.8(2)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the mobile home is affixed to the land as referred to in paragraph 80.8(2)(b) of the Act.

Section 47 – Section 81 Of Act – Tax If Change In Use Of Property Acquired For Resale

PSTR - SEC.47/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "user"; Section 81

Bulletin PST 208

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 47 that for the purposes of subsection 81(4) [tax if change in use of property acquired for resale] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property.

Section 48 – Section 82 Of Act – Tax If Property Used For New Purpose

PSTR - SEC.48/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 82

Bulletin PST 101

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 48 that for the purposes of subsection 82(4) [tax if property used for new purpose] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 82(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 82(1)(b) of the Act.

Section 48.1 - Section 82.01 Of The Act - Tax If Leased Property Used For New Purpose

PSTR - SEC.48.1/Int.

References:

Act: Section 1 "registrant", "reporting period", "use"; Section 82.01

Interpretation (Issued: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 adds PSTR section 48.1 which prescribes, for the purposes of subsection 82.01(7) of the Act, the dates when PST must be paid by a registrant.

Section 49 – Section 82.1 Of Act – Tax On Parts Or Material If Property Containing Parts Or Material Used For New Purpose

PSTR - SEC.49/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 82.1

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 49 that for the purposes of subsection 82.1(4) [tax on parts or material if property containing parts or material used for new purpose] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 82.1(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 82.1(1)(b) of the Act.

Section 50 – Section 82.2 Of Act – Tax If Conditions For Exemption Not Maintained For Specified Period

PSTR - SEC.50/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 82.2

Bulletin PST 210

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 50 that for the purposes of subsection 82.2(4) [tax if conditions for exemption not maintained for specified period] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the conditions referred to in subsection 82.2(1) of the Act are not maintained, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the conditions referred to in subsection 82.2(1) of the Act are not maintained.

Section 51 – Section 82.3 Of Act – Tax If Change In Use Of Vehicle, Boat Or Aircraft Exempt From Tax Under Consumption Tax Rebate And Transition Act

PSTR - SEC.51/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 82.3

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 51 that for the purposes of subsection 82.3(5) [tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 82.3(2)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in paragraph 82.3(2)(b) of the Act.

Section 52 – Section 83 Of Act – Tax If Change In Use Of Property Acquired For Lease

PSTR - SEC.52/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 83

Bulletin PST 315

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 52 that for the purposes of subsection 83(3) [tax if change in use of property acquired for lease] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first ceases to capitalize the property as lease inventory in the registrant’s business accounting records, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first ceases to capitalize the property as lease inventory in the registrant’s business accounting records.

Section 53 – Section 84 Of Act – Tax If Change In Use Of Resulting Tangible Personal Property

PSTR - SEC.53/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "user"; Section 84

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 53 that for the purposes of subsection 84(3) [tax if change in use of resulting tangible personal property] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property first mentioned in paragraph 84(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property first mentioned in paragraph 84(1)(b) of the Act.

Section 54 – Section 85 Of Act – Tax If Change In Use Of Prototype

PSTR - SEC.54/Int.

References:

Act: Section 1 "month", "prototype", "registrant", "reporting period", "use", "user"; Section 85

Bulletin PST 209

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 54 that for the purposes of subsection 85(4) [tax if change in use of prototype] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the earliest of the following occurs:

(i) the registrant first becomes a user of the prototype or copy of the prototype;

(ii) the consideration for use of the prototype or copy of the prototype is paid;

(iii) the consideration for use of the prototype or copy of the prototype becomes due, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the earliest of the following occurs:

(i) the registrant first becomes a user of the prototype or copy of the prototype;

(ii) the consideration for use of the prototype or copy of the prototype is paid;

(iii) the consideration for use of the prototype or copy of the prototype becomes due.

Section 55 – Section 87 Of Act – Tax If Recording Exhibited

PSTR - SEC.55/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 87

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 55 that for the purposes of subsection 87(3) [tax if recording exhibited] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the motion picture is exhibited, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the motion picture is exhibited.

Section 55.1 - Section 88 Of The Act - Tax If Leased Tangible Personal Property Becomes Part Of Real Property

PSTR - SEC.55.1/Int.

References:

Act: Section 1 "registrant", "reporting period", "use"; Section 88

Interpretation (Issued: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 adds PSTR section 55.1 which prescribes, for the purposes of subsection 88(4) of the Act, the dates when PST must be paid by a registrant.

Division 2 — Software

Section 56 – Section 106 Of Act – Tax On Use Of Software On Device In British Columbia

PSTR - SEC.56/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "software", "use"; Section 106

Bulletin PST 105

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 56 that for the purposes of subsection 106(5) [tax on use of software on device in British Columbia] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the software is first used as referred to in paragraph 106(1)(a) or 106(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the software is first used as referred to in paragraph 106(1)(a) or 106(1)(b) of the Act.

Section 57 – Section 107 Of Act – Tax On Business Use Of Software On Devices In And Outside British Columbia

PSTR - SEC.57/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "software", "use"; Section 107

Bulletin PST 105

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 57 that for the purposes of subsection 107(4) [tax on business use of software on devices in and outside British Columbia] of the Act, the prescribed date is,

(a) if subparagraph 107(1)(b)(i) of the Act applies to the registrant in relation to the software and the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the software is purchased,

(b) if subparagraph 107(1)(b)(i) of the Act applies to the registrant in relation to the software and the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the software is purchased,

(c) if subparagraph 107(1)(b)(ii) of the Act applies to the registrant in relation to the software and the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses that software or allows that software to be used as referred to in subparagraph 107(1)(b)(ii) of the Act, or

(d) if subparagraph 107(1)(b)(ii) of the Act applies to the registrant in relation to the software and the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses that software or allows that software to be used as referred to in subparagraph 107(1)(b)(ii) of the Act.

Section 58 – Section 108 Of Act – Adjustment Of Tax Under Section 107 Of Act

PSTR - SEC.58/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 108

Bulletin PST 105

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 58 that for the purposes of subsection 108(4.1) [adjustment of tax under section 107 of Act] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the BC usage ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the BC usage ends.

Section 59 – Section 109 Of Act – Tax If Use Of Software Changes

PSTR - SEC.59/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "software", "use"; Section 109

Bulletin PST 105

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 59 that for the purposes of subsection 109(3) [tax if use of software changes] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the software, or allows the software to be used, as referred to in paragraph 109(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the software, or allows the software to be used, as referred to in paragraph 109(1)(b) of the Act.

Section 60 – Section 109.1 Of Act – Tax If Conditions Of Exemption For Software Not Maintained For Specified Period

PSTR - SEC.60/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 109.1

Bulletin PST 210

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 60 that for the purposes of subsection 109.1(4) [tax if conditions of exemption for software not maintained for specified period] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the conditions referred to in subsection 109.1(1) of the Act are not maintained, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the conditions referred to in subsection 109.1(1) of the Act are not maintained.

Section 61 – Section 110 Of Act – Tax If Change In Use Of Resulting Software Or Tangible Personal Property

PSTR - SEC.61/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "software", "tangible personal property", "user"; Section 110

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 61 that for the purposes of subsection 110(3) [tax if change in use of resulting software or tangible personal property] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes

(i) a user of the software first referred to in paragraph 110(1)(b) of the Act, or

(ii) a user of the tangible personal property referred to in paragraph 110(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes

(i) a user of the software first referred to in paragraph 110(1)(b) of the Act, or

(ii) a user of the tangible personal property referred to in paragraph 110(1)(b) of the Act.

Division 3 — Taxable Services

Section 62 – Section 117.1 Of Act – Tax If Resulting Property Used For New Purpose

PSTR - SEC.62/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property", "use"; Section 117.1

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 62 that for the purposes of subsection 117.1(4) [tax if resulting property used for new purpose] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the resulting tangible personal property, or allows the resulting tangible personal property to be used, as referred to in paragraph 117.1(2)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the resulting tangible personal property, or allows the resulting tangible personal property to be used, as referred to in paragraph 117.1(2)(b) of the Act.

Section 63 – Section 120 Of Act – Tax If Related Service Provided Outside British Columbia

PSTR - SEC.63/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "tangible personal property"; Section 120

Bulletin PST 301

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 63 that for the purposes of subsection 120(4) [tax if related service provided outside British Columbia] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant subsequently brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant subsequently brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property.

Section 64 – Section 120.1 Of Act – Tax If Change In Use Of Related Service

PSTR - SEC.64/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "related service", "use"; Section 120.1

Bulletin PST 301

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 64 that for the purposes of subsection 120.1(3) [tax if change in use of related service] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant subsequently uses the related service, or allows the related service to be used, as referred to in paragraph 120.1(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant subsequently uses the related service, or allows the related service to be used, as referred to in paragraph 120.1(1)(b) of the Act.

Section 65 – Section 123.2 Of Act – Tax If Change In Use Of Accommodation Purchased For Resale

PSTR - SEC.65/Int.

References:

Act: Section 1 "accommodation", "month", "registrant", "reporting period", "user"; Section 123.2

Bulletin PST 120

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 65 that for the purposes of subsection 123.2(6) [tax if change in use of accommodation purchased for resale] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the accommodation, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the accommodation.

Section 66 – Section 123.3 Of Act – Tax If Accommodation Used For New Purpose

PSTR - SEC.66/Int.

References:

Act: Section 1 "accommodation", "month", "registrant", "reporting period", "use"; Section 123.3

Bulletin PST 120

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 66 that for the purposes of subsection 123.3(5) [tax if accommodation used for new purpose] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the accommodation, or allows the accommodation to be used, as referred to in paragraph 123.3(1)(b) or 123.3(2)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the accommodation, or allows the accommodation to be used, as referred to in paragraph 123.3(1)(b) or 123.3(2)(b) of the Act.

Section 67 – Section 130.1 Of Act – Tax On Telecommunication Service Purchased Substantially For Resale

PSTR - SEC.67/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "telecommunication service"; Section 130.1

Bulletin PST 107

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 67 that for the purposes of subsection 130.1(3) [tax on telecommunication service purchased substantially for resale] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the telecommunication service is purchased, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the telecommunication service is purchased.

Section 68 – Section 130.2 Of Act – Additional Tax On Telecommunication Service Purchased Substantially For Resale

PSTR - SEC.68/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 130.2

Bulletin PST 107

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 68 that for the purposes of subsection 130.2(5) [additional tax on telecommunication service purchased substantially for resale] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the month referred to in paragraph 130.2(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the end of the month referred to in paragraph 130.2(1)(b) of the Act.

Section 69 – Section 130.3 Of Act – Tax On Telecommunication Service If No Longer Substantially For Resale

PSTR - SEC.69/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 130.3

Bulletin PST 107

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 69 that for the purposes of subsection 130.3(5) [tax on telecommunication service if no longer substantially for resale] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the month referred to in paragraph 130.3(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the end of the month referred to in paragraph 130.3(1)(b) of the Act.

Section 70 – Section 132.1 Of Act – Tax If Telecommunication Service Used For New Purpose

PSTR - SEC.70/Int.

References:

Act: Section 1 "month", "registrant", "reporting period", "telecommunication service", "use"; Section 132.1

Bulletin PST 107

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 70 that for the purposes of subsection 132.1(3) [tax if telecommunication service used for new purpose] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the telecommunication service, or allows the telecommunication service to be used, as referred to in paragraph 132.1(1)(b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the telecommunication service, or allows the telecommunication service to be used, as referred to in paragraph 132.1(1)(b) of the Act.

Section 71 – Section 133 Of Act –Tax If Motion Picture Exhibited

PSTR - SEC.71/Int.

References:

Act: Section 1 "month", "registrant", "reporting period"; Section 133

Bulletin PST 107

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 71 that for the purposes of subsection 133(3) [tax if motion picture exhibited] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the motion picture is exhibited, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the motion picture is exhibited.

Section 71 – Section 187 Of Act - Bulk Transactions

PSTR - SEC.71.1/Int.

References:

Act: Section 1 "registrant", "reporting period"; Section 187

Interpretation (Issued: 2016/01)

Effective June 9, 2015, B.C. Reg. 102/2015 provides under PSTR section 71.1 that a registrant's prescribed date for paying an amount due under subsection 187(2) [certificate required for bulk transaction] is determined according to the reporting period assigned to that registrant.

PSTR paragraph 71.1(a) applies when a registrant's reporting period is monthly, quarterly, semi-annual, or annual. In such cases, the prescribed date is the last day of the month after the end of the reporting period in which the bulk transaction occurred.

PSTR paragraph 71.1(b) applies in all other cases. In such cases, the prescribed date is 30 days after the last day of the reporting period in which the bulk transaction occurred.

Section 71.2 - Section 222 Of Act - Distribution Of Proceeds From Realization Of Property

PSTR - SEC.71.2/Int.

References:

Act: Section 1 "registrant", "reporting period"; Section 222

Interpretation (Issued: 2016/01)

Effective June 9, 2015, B.C. Reg. 102/2015 provides under PSTR section 71.2 that a registrant's prescribed date for paying an amount due under subsection 222(4) [responsibility of person having control of property] is determined according to the reporting period assigned to that registrant.

PSTR paragraph 71.2(a) applies when a registrant's reporting period is monthly, quarterly, semi-annual, or annual. In such cases, the prescribed date is the last day of the month after the end of the reporting period in which the disposition occurred.

PSTR paragraph 71.2(b) applies in all other cases. In such cases, the prescribed date is 30 days after the last day of the reporting period in which the disposition occurred.

Part 7 — Tax Collection

Division 1 — Tax Remittance

Section 72 – Prescribed Date For Remitting Tax

PSTR - SEC.72/Int.

References:

Act: Section 1 "collector", "direct seller", "liquor", "month", "reporting period"; Section 99; Section 179; Section 182

Bulletin PST 002; Bulletin PST 304

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 72 by adding PSTR subsection 72(4). The amendment is consequential to the addition of section 182.2 [Collection of tax on liquor sold by auction] of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014 (for more information, see SEC.182.2/Int).

The intent of PSTR subsection 72(4) is to provide the prescribed date, for the purposes of section 182.2 of the Act, for the remittance of tax levied with respect to liquor that is sold at auction.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 72 the prescribed date for the remittance of tax levied, and other amounts collected as if they were tax, by collectors, and tax collected by direct sellers.

Section 73 – Prescribed Manner For Remitting Tax

PSTR - SEC.73/Int.

References:

Act: Section 1 "director", "lease", "month", "sale"; Section 179

PSTR: Section 1 "participating savings institution"; Section 95

Bulletin PST 002

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 73 by renumbering PSTR section 73 as subsection 73(1), amending subsection 73(1), and adding subsection 73(2). The amendment is consequential to the addition of the rules for persons who sell liquor by auction that were part of Bill 8, Budget Measures Implementation Act, 2014 (for more information, see SEC.182.2/Int).

The purpose of PSTR section 73 has not changed as a result of the amendment.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 73, prescribed manner for remitting tax for the purposes of subsections 179(2), 179(3) and 179(4) [collection and remittance of tax by collector] of the Act.

Section 73.1 - Prescribed Manner For Remitting Tax On Liquor Sold By Auction

PSTR - SEC.73.1/Int.

References:

Act: Section 182.2

Bulletin PST 304

Interpretation (Issued: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 adds PSTR section 73.1 which prescribes, for the purposes of subsection 182.2(4) of the Act, the manner for remitting tax that is collected by a person who is not a collector and who sells liquor at an auction (for more information, see SEC.182.2/Int).

Section 74 – Allowance For Registrants

PSTR - SEC.74/Int.

References:

Act: Section 1 "registrant", "registration number", "reporting period"; Section 123; Section 185

Bulletin PST 002

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 74 the amount of the allowance (i.e., commission) a registrant who remits tax to the government as required under the Act (i.e., on time and in the correct manner) may deduct from the remittance and retain for the reporting period.

Subsection 74(1) provides that for the purposes of section 185 [allowance for collection of tax] of the Act, the prescribed allowance in respect of a reporting period is the amount set out in column 2 of the following table opposite the amount of tax, set out in column 1 of the table, remitted as required under the Act for the reporting period, other than tax imposed under section 123 [tax on accommodation in designated accommodation area] of the Act (i.e., municipal and regional district tax (MRDT)):

Subsection 74(2) provides that for the purposes of section 185 of the Act, the following conditions and limitations apply in respect of the deduction of an allowance by a registrant:

(a) a registrant may not deduct more than one allowance for a reporting period if the registrant has more than one place of business in British Columbia or remits tax to the government more than once during a reporting period;

(b) if a registrant has been issued more than one registration number, the registrant may deduct an allowance for tax remitted in relation to only one registration number.

Division 2 — Filing of Collector's Return

Section 75 – Collector’s Return For Each Registration Number

PSTR - SEC.75/Int.

References:

Act: Section 1 "collector’s return", "registrant", "registration number"

PSTR: Section 76; Section 103

Bulletin PST 002

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 75 that if a registrant has been issued more than one registration number, the registrant must file a separate collector's return for each registration number.

Section 76 – Collector’s Return For Each Designated Accommodation Area

PSTR - SEC.76/Int.

References:

Act: Section 1 "collector", "collector’s return", "designated accommodation area"; Section 123

PSTR: Section 75; Section 103

Bulletin PST 120

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 76 that subject to PSTR section 75 [collector’s return for each registration number], if a collector levies tax imposed under section 123 [tax on accommodation in designated accommodation area] of the Act, the collector must file separate collector's returns as follows:

(a) for each designated accommodation area in respect of which the collector levies tax under section 123 of the Act, a collector's return that relates only to the tax imposed under that section in that designated accommodation area;

(b) a collector's return that relates to all other tax under the Act that the collector levies.

Section 77 – Prescribed Date For Filing Collector’s Return

PSTR - SEC.77/Int.

References:

Act: Section 1 "collector", "collector’s return", "liquor", "month", "reporting period"; Section 186

Bulletin PST 002, Bulletin PST 304

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 77 by adding PSTR subsection 77(3). The amendment is consequential to the amendment to subsection 186(1) [Collector's returns] of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014.

The intent of PSTR subsection 77(3) is to provide the prescribed date, for the purposes of paragraph 186(1)(d) of the Act, for filing of a collector's return with respect to liquor that is sold at auction (for more information, see SEC.182.2/Int).

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 77 the prescribed date for the filing of a collector’s return by a collector or by a person referred to in paragraph 186(1)(b) or 186(1)(c) of the Act.

Section 78 – Prescribed Manner For Filing Collector’s Return

PSTR - SEC.78/Int.

References:

Act: Section 1 "collector's return", "director", "month"; Section 186

PSTR: Section 1 "participating savings institution"

Bulletin PST 002

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 78 by renumbering PSTR section 78 as subsection 78(1), amending subsection 78(1), and adding subsection 78(2). The amendment is consequential to the amendment to section 186(1) of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014.

The intent of the amendment to PSTR section 78 is to provide the prescribed manner, for the purposes of subsection 186(1) [collector's returns] of the Act, for filing a collector's return by collectors and persons who are not collectors.

Effective April 1, 2013, B.C. Reg. 117/2014 amends PSTR section 78, striking out the reference to "remitting the tax" and replacing it with "filing the collector's return".

The intent of the amendment is to ensure that the requirements in PSTR section 78 apply to the person who is filing the collector's return.

Effective April 1, 2013, B.C. Reg. 96/2013 adds PSTR section 78, prescribing, that for the purposes of subsection 186(1) [collector’s returns] of the Act, the manner in which specified persons must file a return with the director.

Division 3 — Payment of Tax and Filing of Taxpayer Return

Section 79 – Manner For Payment Of Tax

PSTR - SEC.79/Int.

References:

Act: Section 1 "boat", "director", "registrant", "vehicle"; Section 28; Section 29; Section 30; Section 31; Section 32; Section 37; Section 41; Section 42; Section 51; Section 51.1; Section 60; Section 61; Section 61.1; Section 62; Section 63; Section 64; Section 66; Section 80.3; Section 80.4; Section 80.5; Section 80.7; Section 80.8; Section 81; Section 82; Section 82.01; Section 82.1; Section 82.2; Section 82.3; Section 83; Section 84; Section 84.1; Section 85; Section 87; Section 88; Section 100; Section 102; Section 106; Section 107; Section 108; Section 109; Section 109.1; Section 110; Section 117.1; Section 120; Section 120.1; Section 123.2; Section 123.3; Section 130.1; Section 130.2; Section 130.3; Section 132.1; Section 133; Section 187; Section 192; Section 222

PSTR: Section 1 "participating savings institution"

Interpretation (Issued: 2014/03; Revised: 2016/01)

Effective June 9, 2015, B.C. Reg. 102/2015 amends PSTR subsection 79(2) to add references to subsection 187(5) and subsection 222(6) of the Act.

Effective April 1, 2013, B.C. Reg. 117/2014 amends PSTR section 79 by adding PSTR subsection 79(0.1) and amending PSTR subsections 79(1) and 79(2).

The amendment to PSTR section 79(1) and the addition of PSTR subsection 79(0.1) expands the application of PSTR subsection 79(1) to cover additional circumstances where a person is not a registrant.

The amendment to PSTR section 79(2) applies the prescribed manner of paying tax under the subsection to several other provision in the Act where tax is payable.

Effective April 1, 2013, B.C. Reg. 96/2013 adds PSTR section 79, prescribing the manner for the payment of tax under a number of sections in the Act.

Section 80 – Prescribed Date For Filing Taxpayer Return

PSTR - SEC.80/Int.

References:

Act: Section 1 "month"; Section 193

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 80 that for the purposes of subsection 193(2) [taxpayer return] of the Act, the prescribed date is the last day of the month in which the tax imposed under the Act must be paid.

Section 81 – Prescribed Manner For Filing Taxpayer Return

PSTR - SEC.81/Int.

References:

Act: Section 193

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 81 that for the purposes of subsection 193(2) [taxpayer return] of the Act, the prescribed manner is as follows:

(a) by delivery to a Service BC Centre or a government office specified by the director;

(b) by mail to the director at an address specified by the director.

Division 4 — When Payments and Returns are Received

Section 82 – Amount Paid Or Remitted To Government

PSTR - SEC.82/Int.

References:

Act: Section 1 "director"

PSTR: Section 1 "participating savings institution"; Section 83.1

Bulletin PST 002

Interpretation (Issued: 2014/03; Revised: 2016/06)

Effective April 1, 2013, B.C. Reg. 166/2016 repealed and replaced PSTR paragraph 82(c) to accommodate the addition of PSTR section 83.1. Together, PSTR paragraph 82(c) and PSTR section 83.1 determine how mailed payments or remittances are adjudged to be either "on-time" or late.

For detailed information on items sent by mail, see PSTR/Sec. 83.1/Int.

Effective April 1, 2013, B.C. Reg. 96/2013 provides a series of rules under PSTR section 82 to determine the day that a payment or remittance of an amount to the government is made.

Section 83 – Return Filed With Director

PSTR - SEC.83/Int.

References:

Act: Section 1 "director", "collector’s return", "taxpayer return"

PSTR: Section 1 "participating savings institution"; Section 83.1

Bulletin PST 002

Interpretation (Issued: 2014/03; Revised: 2016/06)

Effective April 1, 2013, B.C. Reg. 166/2016 repealed and replaced PSTR paragraph 83(c) to accommodate the addition of PSTR section 83.1. Together, PSTR paragraph 83(c) and PSTR section 83.1 determine how mailed returns are adjudged to be either "on-time" or late.

For detailed information on items sent by mail, see PSTR/Sec. 83.1/Int.

Effective April 1, 2013, B.C. Reg. 96/2013 provides a series of rules under PSTR section 83 to determine the day that a collector's return or a taxpayer return is filed.

Section 83.1 - Date Of Postmark Deemed Date Of Mailing

PSTR - SEC.83.1/Int.-R.2

References:

PSTR: Section 82; Section 83

Bulletin PST 002

Interpretation (Issued: 2016/06)

Effective April 1, 2013, B.C. Reg. 166/2016 added PSTR section 83.1. This section clarifies that for the purpose of determining when a payment, remittance, or return is mailed, the day of mailing is deemed to be the date of the postmark on the item.

As a result, although a person may deposit an item in a mailbox or at a post office on a particular date, the day of mailing for the purposes of PSTR section 82 and PSTR section 83 is the date shown on the postmark applied by Canada Post.

Delays in mail pickup and processing may result in the application of a postmark bearing a date later than the day an item is physically deposited. If such delays straddle the due date for an item such that the postmark bears a date after the due date, the item will be treated as late in accordance with PSTR section 83.

R.1 Mailing Refers To Mail In Canada (Issued: 2016/06)

The meaning of "mail" from section 29 of the Interpretation Act applies. Therefore, postmarks from outside Canada are not determinative of the date a payment or remittance is made to the government; the only postmark of relevance is a Canada Post postmark.

R.2 Items Received Without Postmark (Issued: 2016/06)

In the case of a payment, remittance, or return sent by mail and received by the ministry after its due date, the item will only be treated as "on-time" if it bears a Canada Post postmark showing a date on or before the due date.

If Canada Post does not postmark an item of mail for any reason (e.g., variations in procedure, or machine error), a mail item received after its due date will be treated as late. If a sender wishes to establish that an item has been mailed on a particular date, they may take steps to ensure that a postmark is applied.

A business postage meter mark is not sufficient.

Division 5 — Receipts

Section 84 – Requirement To Provide Receipt, Bill Or Invoice

PSTR - SEC.84/Int.

References:

Act: Section 1 "collector", "lease", "lessor", "liquor", "purchaser", "retail sale", "software", "taxable service"

PSTR: Section 103

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 84 by renumbering PSTR section 84 as subsection 84(1) and adding subsection 84(2). The amendment is consequential to the addition of the rules for persons who sell liquor by auction that were part of Bill 8, Budget Measures Implementation Act, 2014 (for more information, see SEC.182.2/Int).

The purpose of the amendment is to add the requirement that a person, other than a collector, who sells liquor by auction, must provide the purchaser with a receipt, bill or invoice if requested by the purchaser.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 84, the circumstances under which a collector must provide a person with a receipt, bill or invoice.

Section 85 – Tax To Be Shown On Receipt, Bill Or Invoice

PSTR - SEC.85/Int.-R.2

References:

Act: Section 1 "collector", "lease", "lessee", "liquor", "retail sale", "sale", "software", "taxable service"; Section 186

PSTR: Section 84; Section 103

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 85 by renumbering PSTR section 85 as subsection 85(1) and adding subsection 85(2). The amendment is consequential to the addition of the rules for persons who sell liquor by auction that were part of Bill 8, Budget Measures Implementation Act, 2014 (for more information, see SEC.182.2/Int).

The purpose of the amendment is to add the requirement that a person, other than a collector, who sells liquor by auction, must show the PST as a separate item on any receipt, bill or invoice they provide in relation to the sale of liquor.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 85 that a collector must show the tax imposed under the Act that is levied by the collector as a separate item on a receipt, bill or invoice if the collector.

R.1 Tax-Included Pricing (Issued: 2016/07)

Tax-included pricing is permitted under the Act. However, if a receipt, bill or invoice is provided by a collector, the PST must still be shown as a separate item on the receipt, bill or invoice.

For example, a collector may advertise that the price of a computer is $500, including all applicable taxes. When the collector sells the computer to a purchaser and issues a receipt, the receipt must show the PST as a separate item, despite the tax-included approach to advertising the computer.

In cases where no receipt, bill or invoice is provided, PSTR section 85 does not apply.

For example, a collector operates a souvenir puck kiosk at a hockey arena. The business is designed to make fast, efficient sales: no receipts are issued, and pucks are sold for $10, including tax, thereby allowing workers to make change quickly and easily. Sales are quantified at the end of each night by counting cash and inventory. Because no receipts are issued, PSTR section 85 does not impose any customer-facing documentary requirement for the collector. However, the collector must still account for and remit the amount of PST included in the price of each puck.

R.2 Failure To Show Tax As A Separate Item (Issued: 2016/07)

If a collector provides a receipt, bill or invoice but fails to show the PST as a separate item, that collector has failed to comply with the requirements of PSTR section 85 and could be prosecuted for committing an offence.

However, the absence of a PST amount on a receipt, bill or invoice does not necessarily mean that a collector has failed to levy PST. The acts of levying PST and producing a record that complies with the requirements of PSTR section 85 are separate and distinct.

In the event that a collector does not show the PST as a separate item on a receipt, bill or invoice, the ministry will look to the collector's books and records to determine whether PST was levied by the collector.

If a collector treats a portion of the money it receives as PST (e.g., by accumulating amounts as PST in a tax liability account), the collector is considered to have levied PST. In such a case, it is not appropriate to impose a penalty equivalent to tax under subsection 203(1). However, if there is no evidence to indicate that a collector levied PST (e.g., no amounts were accumulated as PST), the collector is not considered to have levied PST, and it is appropriate to impose a penalty equivalent to tax under subsection 203(1).

Section 86 – Registration Number To Be Shown On Receipt, Bill, Invoice Or Written Agreement

PSTR - SEC.86/Int.

References:

Act: Section 1 "collector", "lease", "lessee", "liquor", "liquor permit", "purchaser", "registration number", "sale", "software", "tangible personal property", "taxable service"; Section 37; Section 49; Section 92; Section 93; Section 119; Section 123.1; Section 130; Section 145

PSTERR: Section 31; Section 33; Section 62; Section 63; Section 70; Section 73; Section 89

PSTR: Section 103

Bulletin PST 200

Interpretation (Issued: 2014/03; Revised: 2017/09; Revised 2021/07)

Effective October 17, 2018, B.C. Reg. 211/2018 amends PSTR section 86 by adding subsection (3.1), which provides that, as with liquor in subsection (3), a collector may record a cannabis retail licence number on a receipt, bill, invoice or written agreement instead of the person’s registration number when the person will be reselling the cannabis at retail and the collector obtains the person’s registration number as well as their cannabis retail licence number.

Effective January 23, 2017, B.C. Reg. 291/2016 amended PSTR section 86 to replace the term "special occasion licence" with the term "liquor permit".

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 86 the provisions of the Act and PSTERR under which a collector must record a person’s registration number or other specified information on a receipt, bill, invoice or written agreement.

Section 87 – Information Respecting Modified Motor Vehicle Or Modified Business Vehicle Shown On Receipt, Bill Or Invoice

PSTR - SEC.87/Int.

References:

Act: Section 1 "collector", "fair market value", "lease", "lessee", "modified business vehicle", "modified motor vehicle", "retail sale", "sale"

PSTR: Section 103

Bulletin PST 116

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 87 that a collector who sells or leases a modified motor vehicle or modified business vehicle must record on the receipt, bill or invoice the portion of the price or fair market value, respectively, that can reasonably be attributed to the special features or modifications of that vehicle.

Subsection 87(1) provides that a collector who sells a modified motor vehicle to a person at a retail sale in British Columbia, causes a modified motor vehicle to be delivered into British Columbia to a person or leases a modified motor vehicle to a lessee must

(a) provide the person with a receipt, bill or invoice in relation to the sale or lease, and

(b) record on the receipt, bill or invoice the portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.

Subsection 87(2) provides that a collector who sells a modified business vehicle to a person at a retail sale in British Columbia or causes a modified business vehicle to be delivered into British Columbia to a person must

(a) provide the person with a receipt, bill or invoice in relation to the sale, and

(b) record on the receipt, bill or invoice the portion of the price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle" in section 1 [definitions] of the Act.

Subsection 87(3) provides that a collector who leases a modified business vehicle to a lessee must

(a) provide that person with a receipt, bill or invoice in relation to the lease, and

(b) record on the receipt, bill or invoice the portion of the fair market value of the modified business vehicle that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle" in section 1 of the Act.

Part 8 — Records

Section 88 – Collector Records

PSTR - SEC.88/Int.

References:

Act: Section 1 "accommodation", "collector", "lease", "registration number", "retail sale", "sale", "software", "tangible personal property", "taxable service", "use"; Section 37; Section 44; Section 49; Section 92; Section 93; Section 95; Section 105; Section 119; Section 123.1; Section 130; Section 145

PSTR: Section 103

Bulletin CTB 003

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 88 the records that a collector must keep for the purposes of the Act.

Subsection 88(1) provides that a collector must keep records of the following:

(a) the total value of the consideration accepted by the collector from a sale or lease of tangible personal property;

(b) the total value of the consideration accepted by the collector from a sale or provision of software or a taxable service;

(c) the total value of the consideration accepted by the collector from all sales or leases of tangible personal property;

(d) the total value of the consideration accepted by the collector from all sales or provisions of software or taxable services;

(e) the amount of tax levied or collected under the Act;

(f) the amount of tax remitted under the Act;

(g) a taxable sale, provision or lease of tangible personal property;

(h) a taxable sale or provision of software or a taxable service;

(i) a non-taxable sale of tangible personal property, including sales for resale;

(j) a non-taxable sale of accommodation, including sales for resale;

(k) a price reduction in relation to a sale or lease of tangible personal property;

(l) a price reduction in relation to a sale or provision of software or a taxable service;

(m) a refund or credit provided in relation to a sale or lease of tangible personal property, including the amount of the refund or credit;

(n) a refund or credit provided in relation to a sale or provision of software or a taxable service, including the amount of the refund or credit;

(o) an exemption from tax under the Act allowed in relation to a sale or lease of tangible personal property, including information and documents obtained in accordance with the Act from a person alleging that the person is exempt from tax;

(p) an exemption from tax under the Act allowed in relation to a sale or provision of software or a taxable service, including information and documents obtained in accordance with the Act from a person alleging that the person is exempt from tax;

(q) tangible personal property brought or sent into British Columbia, or for which delivery is received in British Columbia, for sale or lease;

(r) tangible personal property purchased or taken from inventory in British Columbia by the collector for the collector's own use or consumption, or supplied to the collector's employees if the supply has not been included as a retail sale;

(s) software or a taxable service purchased or taken from inventory in British Columbia by the collector for the collector's use or benefit, or supplied to the collector's employees if the supply has not been included as a retail sale;

(t) registration numbers, declarations and other information and documents obtained in accordance with

• subsection 37(3), 37(4), 37(5) or 37(6) [tax on purchase],
• subsection 44(2) [exemption if lease under sale and lease-back arrangement],
• subsection 49(10), 49(11) or 49(12) [tax if tangible personal property brought into British Columbia for use],
• subsection 92(2) [tax on purchase of energy product],
• subsection 93(4) [tax if energy product brought into British Columbia for use],
• subsection 95(3) [exemptions in relation to energy products],
• subsection 105(3) [tax on software],
• subsection 119(2) [tax on purchase of related service provided in British Columbia],
• section 123.1 [obligation to pay and collect tax on accommodation purchased for resale],
• subsection 130(2.1) or 130(3) [tax on telecommunication service], or
• subsection 145(1.1) or 145(2) [evidence required to claim certain exemptions]

of the Act.

Subsection 88(2) provides that a collector must keep an entry in a record referred to in PSTR subsection 88(1) separate and distinguishable from other entries in the record.

Section 88.1 - Records Of Holder Of Liquor Permit

PSTR - SEC.88.1/Int.

References:

Act: Section 1 "collector", "liquor", "liquor permit"; Section 98

Bulletin PST 300

Interpretation (Issued: 2014/09; Revised: 2017/09)

Effective January 23, 2017, B.C. Reg. 291/2016 amended PSTR section 88.1 to replace the term "special occasion licence" with the term "liquor permit".

Effective June 23, 2014, B.C. Reg. 117/2014 adds PSTR section 88.1, which provides the record keeping requirements for a holder of a liquor permit (previously termed a "special occasion licence") who is not a collector.

Section 88.2 - Records Of Person Who Sells Liquor By Auction

PSTR - SEC.88.2/Int.

References:

Act: Section 1 "director", "liquor"; section 186

Bulletin PST 304

Interpretation (Issued: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 adds PSTR section 88.2 which provides the record keeping requirements for a person who is not a collector and who sells liquor at an auction (for more information, see SEC.182.2/Int).

Section 89 – Small Seller Records

PSTR - SEC.89/Int.

References:

Act: Section 1 "director", "eligible tangible personal property", "sale", "small seller", "software", "taxable service"

PSTR: Section 103

Bulletin PST 003

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 89 that a small seller must keep records sufficient to furnish the director with the necessary particulars of sales of eligible tangible personal property or software or provisions of taxable services.

Section 90 – Independent Sales Contractor Records

PSTR - SEC.90/Int.

References:

Act: Section 1 "director", "exclusive product", "independent sales contractor", "sale"

PSTR: Section 103

Bulletin PST 004

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 90 that an independent sales contractor must keep records sufficient to furnish the director with the necessary particulars of sales of exclusive products and refunds or credits provided in relation to sales of exclusive products.

Section 91 – Records Of Person Who Must Self-Assess Tax

PSTR - SEC.91/Int.

References:

Act: Section 1 "boat", "retail sale", "sale", "software", "tangible personal property", "taxable service", "taxpayer return", "use", "vehicle"; Section 29; Section 31; Section 192

PSTR: Section 103

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 91 that a person who is required to file a taxpayer return under section 29 [when tax is payable if tax not collected when consideration is paid or becomes due], section 31 [when tax is payable in respect of gifts of vehicles, boats or aircraft] or section 192 [when a person must file a taxpayer return] of the Act must keep records of the following as each relates to the taxpayer return:

(a) the person's purchase of tangible personal property, software or a taxable service at a retail sale in British Columbia;

(b) tangible personal property brought or sent into British Columbia or for which delivery is received in British Columbia;

(c) a vehicle, boat or aircraft received as a gift;

(d) tangible personal property used in British Columbia;

(e) software used in British Columbia;

(f) the person's use of a taxable service.

Section 92 – Records Of Person Exempt From Tax

PSTR - SEC.92/Int.

References:

Act: Section 1 "director"

PSTR: Section 103

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 92 that a person who is exempt from paying tax imposed under the Act must keep records sufficient to furnish the director with the necessary particulars of the exemption.

Section 93 – Retention Of Records

PSTR - SEC.93/Int.

References:

Act: Section 1 "director"; Section 211; Section 212

PSTR: Section 103

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 93 the records retention periods for persons who are required to keep records under the Act and for records that might be necessary for the purposes of an appeal.

Subsection 93(1) provides that a person who is required to keep records under the Act must retain the records for a period of 5 years from the date the record is created.

Subsection 93(2) provides that if a person who is required to retain records under PSTR subsection 93(1) makes a written application to the director for permission to destroy a record, the director may authorize the requested destruction prior to the expiry of the period described in PSTR subsection 93(1).

Subsection 93(3) provides that despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 211 [appeal to minister] or section 212 [appeal to court] of the Act, the person required to keep records must retain the record after the expiry of the period described in PSTR subsection 93(1) and until the appeals have been exhausted.

Part 9 — Penalties and Interest

Section 94 – Prescribed Circumstance For Penalty Under Section 204 Of Act

PSTR - SEC.94/Int.

References:

Act: Section 1 "tangible personal property"; Section 204

PSTERR: Part 5; Section 112; Section 113

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 94 that for the purposes of subsection 204(1) [incorrect information] of the Act, the prescribed circumstance is a circumstance in which

(a) the person declares that the person would be exempt under PSTERR Part 5 [Production Machinery and Equipment], other than PSTERR section 112 [software related to qualifying machinery or equipment] or PSTERR section 113 [services related to qualifying machinery or equipment], if the person were to purchase the tangible personal property, or

(b) the person declares that the person would be exempt under PSTERR Part 5, other than PSTERR section 112 or PSTERR section 113, if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.

Section 95 – Prescribed Circumstance And Amount Of For Penalty Under Section 205 Of Act

PSTR - SEC.95/Int.

References:

Act: Section 205

PSTR: Section 73

Bulletin CTB 005

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 95 by changing the reference from PSTERR paragraph 73(a) to PSTERR paragraph 73(1)(a). The amendment is consequential to the amendment to PSTERR section 73 that was also part of B.C. Reg. 117/2014.

The purpose of PSTR section 95 has not changed as a result of the amendment.

Effective April 1, 2013, B.C. Reg. 96/2013 prescribes, for the purposes of subparagraph 205(c)(i) [failure to remit or pay tax] of the Act, the prescribed circumstance and penalty amount that apply when a mandatory e-filer fails to remit tax by an electronic method specified by the director.

Section 96 – Calculation Of Interest

PSTR - SEC.96/Int.

Reference:

Bulletin CTB 005

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 96 that interest payable under the Act must be

(a) compounded monthly, and

(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.

Part 10 — Claims of Solicitor-Client Privilege

Section 97 – Definition

PSTR - SEC.97/Int.

References:

Act: Section 244

PSTR: Section 98; Section 99; Section 100; Section 101

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 97 that in this Division, "client" has the same meaning as in section 244 [regulations in relation to claims of solicitor-client privilege] of the Act.

Section 98 – Retention Or Seizure Of Records For Which Solicitor-Client Privilege Is Claimed

PSTR - SEC.98/Int.

References:

Act: Section 1 "director"

PSTR: Section 97 "client"; Section 99; Section 100

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 98 rules regarding the retention and/or seizure of records for which solicitor-client privilege is claimed.

Subsection 98(1) provides that if the director is about to inspect, audit or examine a record that is in the possession of a lawyer and the lawyer claims that a client of the lawyer has a solicitor-client privilege in respect of the record,

(a) the director must not inspect, audit or examine the record, and

(b) the lawyer must

(i) place the record in a package, together with any other records in respect of which the lawyer at the same time makes the same claim on behalf of the same client,

(ii) suitably seal and identify the package or, if the director and the lawyer agree, allow pages of the record to be initialled and numbered or otherwise suitably identified, and

(iii) retain the package and ensure that the package is preserved until the package is produced to a court under PSTR section 99 [custody of seized documents while claim determined] or PSTR section 100 [application to court by lawyer or client] and an order under that section is made in respect of the record or until the record is otherwise dealt with in accordance with the PSTR.

Subsection 98(2) provides that if a person acting under the authority of a warrant in relation to a possible contravention of the Act or regulations under the Act is about to seize a record that is in the possession of a lawyer and the lawyer claims that a client of the lawyer has a solicitor-client privilege in respect of the record,

(a) the person seizing the record must not inspect, examine or make copies of the record, and

(b) that person must

(i) seize the record and place the record in a package, together with any other records subject to seizure in respect of which the lawyer at the same time makes the same claim on behalf of the same client,

(ii) suitably seal and identify the package, and

(iii) place the package in the custody of a sheriff or, if the lawyer and that person agree in writing on another person to act as custodian, in the custody of that other person.

Subsection 98(3) provides that for the purposes of PSTR subsections 98(1) and 98(2), if a record is in electronic form only, the lawyer must make a copy of the record in printed, electronic or other form and the person required to place the record in a package must include in the package either the original record or the copy.

Subsection 98(4) provides that a lawyer who makes a claim under PSTR section 98 must

(a) make a reasonable effort to inform the client of the claim, and

(b) advise the director in writing as to whether the lawyer informed the client of the claim and, if the client was informed, whether the client waives the claim of solicitor-client privilege.

Section 99 – Custody Of Seized Documents While Claim Determined

PSTR - SEC.99/Int.

References:

Act: Section 1 "director"

PSTR: Section 97 "client"; Section 98; Section 100; Section 101

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 99 rules regarding the custody of seized documents while a claim of solicitor-client privilege is determined.

Subsection 99(1) provides that the custodian of a record seized under PSTR subsection 98(2) [retention or seizure of records for which solicitor-client privilege is claimed] must not deliver the record to any person except

(a) in accordance with an order under PSTR section 100 [application to court by lawyer or client] or PSTR section 101 [application to court by government],

(b) to the lawyer in accordance with a written consent of the director, or

(c) to the director in accordance with a written consent of the lawyer or the client.

Subsection 99(2) provides that at any time while a record seized under subsection 98(2) is in the custody of a custodian, the lawyer who made the claim under that section may apply to the Supreme Court without notice to any other person for an order that

(a) authorizes the lawyer to examine or make a copy of the record in the presence of the custodian or a judge of the court, and

(b) contains provisions that the court considers necessary to ensure that the record is repackaged and the package resealed without alteration or damage.

Subsection 99(3) provides that if any question arises as to the course to be followed in connection with anything done or being done under PSTR section 99 or PSTR section 100 or 101 and there is no direction in PSTR section 99 or PSTR section 100 or 101 on the matter, on application, the Supreme Court may give such direction as is in the court's opinion most likely to carry out the object of PSTR sections 98 to 101 of allowing solicitor-client privilege for proper purposes.

Section 100 – Application To Court By Lawyer Or Client

PSTR - SEC.100/Int.

References:

Act: Section 1 "director"

PSTR: Section 97 "client"; Section 98

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 100 the time limits and procedural rules for an application by a lawyer or client to the Supreme Court of British Columbia for a determination of whether the client has solicitor-client privilege with respect to a record.

Subsection 100(1) provides that within 14 days after a record is retained under PSTR subsection 98(1) [retention or seizure of records for which solicitor-client privilege is claimed] or seized under PSTR subsection 98(2), the lawyer or the client may apply to the Supreme Court by way of a petition proceeding for a determination of whether the client has solicitor-client privilege with respect to the record.

Subsection 100(2) provides that in the petition filed under PSTR subsection 100(1), the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".

Subsection 100(3) provides that within 7 days after the filing of the petition under PSTR subsection 100(1), the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act.

Subsection 100(4) provides that if the person who filed the petition under PSTR subsection 100(1) sets the matter down for hearing, that person must, at least 7 days before the date set for the hearing,

(a) serve a notice of hearing on the government and on the custodian of the record, if any, and

(b) pay to the custodian, if any, the estimated expenses of transporting the record to and from the place of hearing and of safeguarding the record.

Subsection 100(5) provides that the hearing of an application must exclude the public if

(a) the lawyer or the client requests that the public be excluded, or

(b) the court orders that the public be excluded.

Subsection 100(6) provides that on the hearing of an application, the court must,

(a) if the court decides that the client has solicitor-client privilege with respect to the record, order the release of the record to the lawyer or the client, or

(b) if the court decides that the client does not have solicitor-client privilege with respect to the record,

(i) in the case of a record retained under PSTR subsection 98(1), order that the lawyer make the record available for inspection, audit or examination by the director, or

(ii) in the case of a record seized under PSTR subsection 98(2), order the custodian to deliver the record to the director.

Subsection 100(7) provides that the court may inspect the record if the court considers this necessary for the purposes of PSTR subsection 100(6) and, if the inspection is done, the court must ensure that the record is repackaged and the package resealed and the reasons for judgment must not divulge any details of the record.

Section 101 – Application To Court By Government

PSTR - SEC.101/Int.

References:

Act: Section 1 "director"

PSTR: Section 97 "client"; Section 98; Section 100

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 101 the time limits and procedural rules for an application by the government to the Supreme Court of British Columbia for an order requiring:

• a lawyer who has retained a record for which solicitor-client privilege is claimed to make the record available for inspection, audit or examination by the director, or
• a custodian of a seized record for which solicitor-client privilege is claimed to deliver the record to the director.

Subsection 101(1) provides that the government may apply to the Supreme Court for an order under PSTR section 101 if

(a) no application under PSTR subsection 100(1) [application to court by lawyer or client] is commenced within the time limit set by that section in relation to a record that was retained or seized, or

(b) the person bringing an application under PSTR section 100 does not set the matter down to be heard on a date no later than 30 days after the commencement of the application or a later date agreed to by the government.

Subsection 101(2) provides that the government must give notice of the hearing to

(a) the lawyer, and

(b) the client, if the identity of the client is known to the government.

Subsection 101(3) provides that if the identity of the client is not known to the government, a lawyer who is given notice of the hearing under PSTR subsection 101(2) must

(a) make reasonable efforts to give notice of the hearing to the client, and

(b) advise the court as to whether the lawyer gave notice of the hearing to the client.

Subsection 101(4) provides that a client who is given notice of the hearing under PSTR subsection 101(3) is deemed to have been given notice of the hearing by the government.

Subsection 101(5) provides that on the hearing of an application under PSTR section 101, the court may,

(a) in the case of a record retained under PSTR subsection 98(1) [retention or seizure of records for which solicitor-client privilege is claimed], order that the lawyer make the record available for inspection, audit or examination by the director, or

(b) in the case of a record seized under PSTR subsection 98(2), order the custodian to deliver the record to the director.

Part 11 — Recovery of Amounts Owing

Section 102 – Certificate Of Lien Form

PSTR - SEC.102/Int.

References:

Act: Section 221

Bulletin GEN 001

Interpretation (Issued: 2014/03; Revised: 2023/10)

Effective March 11, 2021, B.C. Reg. 65/2021 repeals the PSTR Schedule, which contained the prescribed certificate of lien form. PSTR section 102 is amended to note that a certificate of lien must instead be in the form specified by the director and include at least the following information: the name and address of the person against whom the lien is being registered; information sufficient to identify the real property against which the lien is being registered; and the amount remaining unpaid or unremitted.

Removing the form from the regulation ensures it can be updated as needed without requiring a regulatory change, so it does not fall out of date. This form is used by the director to register a lien related to tax not paid or remitted and is not used by the public.

Effective April 1, 2013, B.C. Reg. 96/2013 provides under PSTR section 102 that the form set out in the PSTR Schedule is prescribed for the purposes of paragraph 221(2)(a) [lien] of the Act.

Part 11.1 — Information Sharing

Section 102.1 - Information Sharing – Prescribed Enactments

PSTR - Sec.102.1/Int.

References:

Act: Section 228 “confidential information”

Interpretation (Issued: 2023/10)

Effective May 15, 2023, B.C. Reg. 121/2023 amended B.C. Reg. 96/2013 to state that for the purposes of PSTA Subsection 228(5)(l), an official may provide confidential information to any person legally entitled to it under the following statutes:

• Business Number Act
• Civil Forfeiture Act
• Section 8 [Comptroller General] of the Financial Administration Act, which entitles the Office of the Comptroller General to access all ministries and their records

Part 12 — Offences and Penalties

Section 103 – Offences And Penalties

PSTR - SEC.103/Int.

References:

PSTR: Section 75; Section 76; Section 88.1; Section 88.2; Section 84; Section 85; Section 86; Section 87; Section 88; Section 88.1; Section 88.2; Section 89; Section 90; Section 91; Section 92; Section 93

Interpretation (Issued: 2014/03; Revised: 2014/09)

Effective June 23, 2014, B.C. Reg. 117/2014 amends PSTR section 103 by changing the references from PSTR section 84 and PSTR section 85 to PSTR subsections 84(1) and (2) and 85(1) and (2). In addition, references to PSTR section 88.1 and PSTR section 88.2 are added. The amendment is consequential to the amendment to PSTR sections 84 and 85 that was also part of B.C. Reg. 117/2014.

The purpose of PSTR section 103 has not changed as a result of the amendment

Effective April 1, 2013, B.C. Reg. 96/2013 provides, under PSTR section 103, the fine amounts for a person who contravenes specified sections of the PSTR.