During the summer of 2011, British Columbians had the opportunity to participate in a province-wide referendum on the harmonized sales tax (HST). On August 26, 2011, Elections BC announced that British Columbians had voted in favour of eliminating the HST and returning to the provincial sales tax (PST) plus federal goods and services tax (GST) system.
Following the referendum results, government committed to make the transition back to the PST/GST system as quickly and responsibly as possible. The Provincial Sales Tax Act received Royal Assent on May 31, 2012, and the PST will be re-implemented on April 1, 2013.
The re-implemented PST, like the previous PST, will be a retail sales tax that applies when a taxable good or service is acquired for personal or business use, unless a specific exemption applies.
Learn more about what’s taxable under the PST and what isn’t.
