| Description of goods/services |
GST |
PST |
Comments |
A
|
|
|
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| Accommodation |
|
|
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| Short Term (less than 30 days) and over $30.00/day or $210/week |
Taxable |
Taxable |
8% PST plus up to 2% Municipal Regional District Tax (MRDT) |
| Long Term (over 30 days with continuous occupancy) |
Exempt |
Exempt |
|
| Accounting Services |
Taxable |
Exempt |
|
| Administration Fees |
Taxable |
Exempt |
|
| Admission to Museum and Art Galleries |
Taxable |
Exempt |
|
| Admissions to a seminar, conference or similar event |
Taxable |
Exempt |
GST Exempt if tickets are charged at nominal value on a recovery basis, no profit derived from the sale |
| Admission to an amateur performance or other amateur competitive event |
Exempt |
Exempt |
|
| Admissions to an athletic event |
Taxable |
Exempt |
GST Exempt if primarily for children under 14 years of age |
| Admissions to an amateur performance or other amateur competitive event |
Exempt |
Exempt |
GST Taxable if any participant is highlighted in advertising OR cash prizes are available |
| Adult clothing and footwear |
Taxable |
Taxable |
PST Exempt when purchased for children |
| Advertising |
Taxable |
Exempt |
|
| Alcoholic beverages |
Taxable |
Taxable |
PST 10% |
| Application Fees |
Exempt |
Exempt |
|
| Aptitude Testing |
Exempt |
Exempt |
|
| Artwork |
Taxable |
Taxable |
PST exempt when acquired to be used in printing or publishing process |
| Athletic Equipment (Balls, Hats, Hockey sticks, Bats) |
Taxable |
Taxable |
|
| Athletic Membership |
Taxable |
Exempt |
|
| - Fee included in tuition |
Exempt |
Exempt |
|
| - Other (staff, alumni) |
Taxable |
Exempt |
|
| Audio Books |
Taxable |
Taxable |
|
| Audio Tapes |
Taxable |
Taxable |
|
| Audio visual rental equipment |
Taxable |
Taxable |
|
| Auto Insurance |
Exempt |
Exempt |
|
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B
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| Backpacks, Briefcases |
Taxable |
Taxable |
|
| Books |
Taxable |
Exempt |
PST Exempt when printed and bound, contain no advertising and published solely for educational, technical, cultural, or literary purposes including EBooks |
| Books (used or donated) |
Taxable |
Exempt |
|
| Brochures |
Taxable |
Taxable |
|
| Business cards |
Taxable |
Taxable |
|
C
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|
|
|
| Catalogues |
Taxable |
Taxable |
|
| Catering |
Taxable |
Exempt |
|
| CD's |
Taxable |
Taxable |
|
| Certified copies of academic copies |
Exempt |
Taxable |
|
| Child Care services |
Exempt |
Exempt |
|
| Children size clothing |
Taxable |
Exempt |
|
| Classroom supplies |
Taxable |
Taxable |
PST Exempt if used in the direct instruction of students and are included in the school supplies list tab |
| Cleaning Services |
Taxable |
Exempt |
|
| Computer hardware, software & accessories |
Taxable |
Taxable |
Software may be exempt of PST if obtained for use substantially as a teaching aid for students.
|
| Conferences |
Taxable |
Exempt |
|
| Consulting Services |
Taxable |
Exempt |
PST Taxable - Legal Services |
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D
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|
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| Diagnostic Testing |
Taxable |
Exempt |
|
| Diploma replacement |
Exempt |
Taxable |
|
| Directories |
Taxable |
Taxable |
|
| Domestic Travel originating in BC (rail, air and bus) |
Taxable |
Exempt |
|
| DVD's |
Taxable |
Taxable |
|
E
|
|
|
|
| Electronics (projectors, screens, printers, scanners, mobile phones, cameras, stereos, speakers, cables, connectors, etc.) |
Taxable |
Taxable |
|
| Equipment Rental (computers, projectors, Audio Visual equipment |
Taxable |
Taxable |
Equipment provided with an operator is generally not PST taxable |
| Examination Fees |
Exempt |
Exempt |
|
| Exported Goods and Services |
|
|
|
| - Consumed Outside BC |
Taxable |
PST/HST Canadian Province |
|
| - Consumed Outside Canada |
N/A |
N/A |
|
F
|
|
|
|
| Facilities Rental |
Taxable |
Exempt |
If incidental goods are leased PST may apply on the lease of the goods, generally in situations where the facility is rented for more than 7 days.
|
| Financial services |
Exempt |
Exempt |
|
| Fines (Parking) |
Exempt |
Exempt |
|
| Fines (Library) |
Taxable |
Exempt |
|
| Fitness training |
Taxable |
Exempt |
|
| Furniture |
|
Taxable |
|
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G
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| Gasoline & diesel |
Taxable |
Exempt |
Subject to motor fuel tax and carbon tax |
| Giftware sold in Bookstores |
Taxable |
Taxable |
|
| Gifts |
Exempt |
Exempt |
|
| Gradauation Certificates, Diploma |
Exempt |
Taxable |
Replacement of diplomas and certificates are subject to PST. If the diploma certifcate fee is part of tuition then no PST.
|
| Grants from Government, business or non-profit bodies |
Exempt |
Exempt |
|
H
|
|
|
|
| Hall Rentals |
Taxable |
Exempt |
If incidental goods are leased PST may apply on the lease of the goods, generally in situations where the hall is rented for more than 7 days. |
| Health Service Fees (performed by licensed physicians or dentists for medical reasons) |
Exempt |
Exempt |
|
| Health and Beauty Aids |
Taxable |
Taxable |
Not including medications |
I
|
|
|
|
| ID cards (original and replacements) |
Exempt |
Taxable |
|
| International Air Travel |
Exempt |
Exempt |
|
| Internet services |
Taxable |
Taxable |
Internet services that are provided in relation to the sale of acommodation are not subject to PST.
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L
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| Lab Coats |
Taxable |
Taxable |
|
| Language test |
Exempt |
Exempt |
Only when offered by universities or public service schools |
| Legal aid |
Exempt |
Exempt |
|
| Legal services |
Taxable |
Taxable |
|
| Leases of goods |
Taxable |
Taxable |
|
| License fees |
Taxable |
Exempt |
Licenses for software are PST taxable; |
| Locker rentals |
Taxable |
Taxable |
PST exemption would apply for lockers built-in the walls or attached to walls |
| Long Term Residential Accommodation |
Exempt |
Exempt |
|
M
|
|
|
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| Mailing labels |
Taxable |
Taxable |
The lables that go together with the goods sold can be purchased PST exempt
|
| Memberships |
Taxable |
Exempt |
|
| Meal Plans |
Exempt |
Exempt |
|
| Music Lessons |
Exempt |
Exempt |
|
| Music Concerts |
Taxable |
Exempt |
|
| Musical instruments |
Taxable |
Taxable |
|
N
|
|
|
|
| Newspapers |
Taxable |
Exempt |
|
| Non Credit Courses |
Taxable |
Exempt |
|
O
|
|
|
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| Office Supplies & Stationary |
Taxable |
Taxable |
|
| Overhead transparencies |
Taxable |
Taxable |
PST Exempt when used in the direct instruction of students and are included in the school supplies list tab |
P
|
|
|
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| Parking |
Taxable |
Taxable |
Provincial portion as 21% Parking tax, GST applicable to base +21% |
| Patents |
Exempt |
Exempt |
|
| Penalties |
Taxable |
Exempt |
|
| Photocopies |
Taxable |
Taxable |
PST Exempt when purchase price is less than $0.15 |
| Photographic services |
Taxable |
Taxable |
- PST applies on the sale of tangible photos.
- If you provide photography services and the customer has the option to purchase tangible goods (printed photos), then PST applies on the photos and not the photographic services.
- If you provide photography services and the contract for services includes tangible goods (printed photos) that are not optional, the PST applies to both the serices and the goods.
- Supply of photography and digital photos only are not subject to PST.
- Supply of only photographic services are not subject to PST.
See bulletin PST 126 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_126.pdf
|
| Projector Screens |
Taxable |
Taxable |
|
| Publication sales |
Taxable |
Exempt |
PST Exempt - the publications must be published at regular interval each year at least 10% of the content must be technical, literacy, editorial or pictorial. There are specific rules for periodicals, magazines, and newspapers.
See bulletin PST 205 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_205.pdf
|
| Publications - PST taxable: albums, blueprints, bluemarks, calendars, student agendas, directories, pamphlets, price lists, programs, rate books, timetables, publications that solely advertise sales) |
Taxable |
Taxable |
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R
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| Real Estate Commissions |
Taxable |
Exempt |
|
| Regalia rentals |
Taxable |
Taxable |
|
| Rentals, Equipment: Audio Visual, Laboratory, Musical Instruments, Furniture, etc. |
Taxable |
Taxable |
|
| Rentals: Classroom, Labs, Auditorium, gymnasium, offices and other space rentals |
Taxable |
Exempt |
If incidental goods are leased PST may apply on the lease of the goods, generally in situations where the facility is rented for more than 7 days. |
| Repairs and maintenance service related to goods |
Taxable |
Taxable |
|
| Residence Fees |
Taxable |
Exempt |
|
| Royalties |
Exempt |
Exempt |
|
S
|
|
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| Sales of new, purchased, manufactured or produced tangible goods sold at a price in excess of “direct cost" |
Taxable |
Taxable |
|
| Safety Equipment |
Taxable |
Exempt |
See bulletin PST 100 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_100.pdf |
| School Supplies |
Taxable |
Exempt |
See bulletin PST 202 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_202.pdf |
| Search Fees |
Taxable |
Exempt |
|
| Security Services |
Taxable |
Exempt |
|
| Seminars |
Taxable |
Exempt |
|
| Services to vehicles (repairs and maintenance) |
Taxable |
Taxable |
|
| Services to computer hardware |
Taxable |
Taxable |
|
| Short Term Auto Rentals |
Taxable |
Taxable |
7% PST + $1.50/day Passenger Vehicle Rental Tax |
| Software |
Taxable |
Taxable |
PST exemption available for custom or custom modified software and software obtained for use substantially as a teaching aid for students
|
| Software License |
Taxable |
Taxable |
PST exemption available for custom or custom modified software and software obtained for use substantially as a teaching aid for students |
| Software Pre-Packaged |
Taxable |
Exempt |
PST exemption available for software obtained for use substantially as a teaching aid for students |
| Sports Equipment |
Taxable |
Taxable |
PST applies on the maintenace portion that is software update
|
| Stationary |
Taxable |
Taxable |
Safety helmets are PST exempt |
| Subscriptions for magazines, journals & similar type publications |
Taxable |
Exempt |
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T
|
|
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| Telephones |
Taxable |
Taxable |
|
| Equipment rental |
Taxable |
Taxable |
|
| Lines |
Taxable |
Taxable |
Only residential local lines are exempt |
| Telecommunication services |
Taxable |
Taxable |
|
| Textbooks (New) |
Taxable |
Exempt |
|
| Textbooks (Used) |
Taxable |
Exempt |
|
| Tickets |
Taxable |
Exempt |
Admissions |
| Tips - added as Service Charge |
Taxable |
Exempt |
|
| Tips/Gratuity - cash not recorded on the bill (freely given by a customer) |
Exempt |
Exempt |
|
| Tools |
Taxable |
Taxable |
|
| Towel and Gym Apparel Rental |
Taxable |
Taxable |
|
| Transcripts |
Exempt |
Taxable |
PST applies on duplicate transcipts |
| Tutoring |
Taxable |
Exempt |
|
U
|
|
|
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| Umbrellas |
Taxable |
Taxable |
|
V
|
|
|
|
| Vehicles and vehicle parts |
Taxable |
Taxable |
|
| Video Tapes |
Taxable |
Taxable |
PST Exempt if downloaded electronically. See bulletin PST 126 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_126.pdf |
| Duplication |
Taxable |
Taxable |
PST Exempt If the customers do not receive a physical and certain conditions are met. See bulletin PST 126 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_126.pdf
|
| Production |
Taxable |
Taxable |
PST Exempt If the customers do not receive a physical and certain conditions are met. See bulletin PST 126 http://www.sbr.gov.bc.ca/documents_library/bulletins/pst_126.pdf |
W
|
|
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| Warranties |
Taxable |
Taxable |
Warranty contracts related to taxable goods are taxable in the case of mandatory contracts and optional contracts with scheduled maintenance |
| Workshop registration |
Taxable |
Exempt |
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