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 |
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Accounting Services |
Taxable |
Exempt |
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Administration Fees |
Taxable |
Exempt |
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Admission to Museum and Art Galleries |
Taxable |
Exempt |
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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 |
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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 |
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Alcoholic beverages |
Taxable |
Taxable |
PST 10% |
Application Fees |
Exempt |
Exempt |
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Aptitude Testing |
Exempt |
Exempt |
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Artwork |
Taxable |
Taxable |
PST exempt when acquired to be used in printing or publishing process |
Athletic Equipment (Balls, Hats, Hockey sticks, Bats) |
Taxable |
Taxable |
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Athletic Membership |
Taxable |
Exempt |
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- Fee included in tuition |
Exempt |
Exempt |
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- Other (staff, alumni) |
Taxable |
Exempt |
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Audio Books |
Taxable |
Taxable |
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Audio Tapes |
Taxable |
Taxable |
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Audio visual rental equipment |
Taxable |
Taxable |
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Auto Insurance |
Exempt |
Exempt |
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B
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Backpacks, Briefcases |
Taxable |
Taxable |
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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 |
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Brochures |
Taxable |
Taxable |
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Business cards |
Taxable |
Taxable |
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C
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Catalogues |
Taxable |
Taxable |
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Catering |
Taxable |
Exempt |
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CD's |
Taxable |
Taxable |
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Certified copies of academic copies |
Exempt |
Taxable |
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Child Care services |
Exempt |
Exempt |
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Children size clothing |
Taxable |
Exempt |
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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 |
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Computer hardware, software & accessories |
Taxable |
Taxable |
Software may be exempt of PST if obtained for use substantially as a teaching aid for students.
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Conferences |
Taxable |
Exempt |
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Consulting Services |
Taxable |
Exempt |
PST Taxable - Legal Services |
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D
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Diagnostic Testing |
Taxable |
Exempt |
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Diploma replacement |
Exempt |
Taxable |
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Directories |
Taxable |
Taxable |
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Domestic Travel originating in BC (rail, air and bus) |
Taxable |
Exempt |
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DVD's |
Taxable |
Taxable |
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E
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Electronics (projectors, screens, printers, scanners, mobile phones, cameras, stereos, speakers, cables, connectors, etc.) |
Taxable |
Taxable |
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Equipment Rental (computers, projectors, Audio Visual equipment |
Taxable |
Taxable |
Equipment provided with an operator is generally not PST taxable |
Examination Fees |
Exempt |
Exempt |
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Exported Goods and Services |
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- Consumed Outside BC |
Taxable |
PST/HST Canadian Province |
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- Consumed Outside Canada |
N/A |
N/A |
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F
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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.
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Financial services |
Exempt |
Exempt |
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Fines (Parking) |
Exempt |
Exempt |
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Fines (Library) |
Taxable |
Exempt |
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Fitness training |
Taxable |
Exempt |
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Furniture |
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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 |
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Gifts |
Exempt |
Exempt |
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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.
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Grants from Government, business or non-profit bodies |
Exempt |
Exempt |
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H
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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 |
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Health and Beauty Aids |
Taxable |
Taxable |
Not including medications |
I
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ID cards (original and replacements) |
Exempt |
Taxable |
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International Air Travel |
Exempt |
Exempt |
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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 |
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Language test |
Exempt |
Exempt |
Only when offered by universities or public service schools |
Legal aid |
Exempt |
Exempt |
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Legal services |
Taxable |
Taxable |
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Leases of goods |
Taxable |
Taxable |
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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 |
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M
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Mailing labels |
Taxable |
Taxable |
The lables that go together with the goods sold can be purchased PST exempt
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Memberships |
Taxable |
Exempt |
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Meal Plans |
Exempt |
Exempt |
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Music Lessons |
Exempt |
Exempt |
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Music Concerts |
Taxable |
Exempt |
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Musical instruments |
Taxable |
Taxable |
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N
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Newspapers |
Taxable |
Exempt |
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Non Credit Courses |
Taxable |
Exempt |
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O
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Office Supplies & Stationary |
Taxable |
Taxable |
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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 |
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Penalties |
Taxable |
Exempt |
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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
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Projector Screens |
Taxable |
Taxable |
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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
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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 |
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Regalia rentals |
Taxable |
Taxable |
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Rentals, Equipment: Audio Visual, Laboratory, Musical Instruments, Furniture, etc. |
Taxable |
Taxable |
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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 |
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Residence Fees |
Taxable |
Exempt |
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Royalties |
Exempt |
Exempt |
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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 |
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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 |
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Security Services |
Taxable |
Exempt |
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Seminars |
Taxable |
Exempt |
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Services to vehicles (repairs and maintenance) |
Taxable |
Taxable |
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Services to computer hardware |
Taxable |
Taxable |
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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
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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
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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 |
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Equipment rental |
Taxable |
Taxable |
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Lines |
Taxable |
Taxable |
Only residential local lines are exempt |
Telecommunication services |
Taxable |
Taxable |
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Textbooks (New) |
Taxable |
Exempt |
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Textbooks (Used) |
Taxable |
Exempt |
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Tickets |
Taxable |
Exempt |
Admissions |
Tips - added as Service Charge |
Taxable |
Exempt |
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Tips/Gratuity - cash not recorded on the bill (freely given by a customer) |
Exempt |
Exempt |
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Tools |
Taxable |
Taxable |
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Towel and Gym Apparel Rental |
Taxable |
Taxable |
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Transcripts |
Exempt |
Taxable |
PST applies on duplicate transcipts |
Tutoring |
Taxable |
Exempt |
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U
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Umbrellas |
Taxable |
Taxable |
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V
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Vehicles and vehicle parts |
Taxable |
Taxable |
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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
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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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