Important PST Transition Information

The Provincial Government has announced new PST information resources for BC businesses.

  • Online PST registration starts on January 2, 2013
  • BC will implement the PST on April 1, 2013.

Government information services

There will be 3 ways businesses can have their PST questions answered:

Outreach Programs

Tax Specialist Assistance

  • Available: October 2012 – March 2013
  • Letters mailed to businesses in September 2012
  • Individual businesses able to request consultation

On-site Reviews

  • Available: April 2013 – March 2014 by request
  • Tax specialists conducting books and records review
  • No assessments, however there will be a requirement to fix problems

Administrative changes

  • The former hotel room tax will be rolled into monthly PST returns
  • Monthly PST returns will be due at the end of the following month (consistent with GST)
  • Vendor registration can be done online using the federal Business Number – a new 11 character PST number that will be assigned (PSTxxx-xxx)
  • A new e-service called eTaxBC is being developed to allow self service options such as online registration and tax return filing

Transition Rules

A new provincial sales tax notice, General Transitional Rules for the Re-Implementation of the Provincial Sales Tax, has also been issued.

The transition rules describe how and when PST applies to transactions that straddle April 1, 2013, and coincide with the federal transitional rules.

Publications

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