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1. #Canada revenue agency hst questions registration
2. #Canada revenue agency hst questions software
3. #Canada revenue agency hst questions series

#Canada revenue agency hst questions software

If you provide taxable goods, services or software with these services and are unsure of how PST applies, please contact us. No, stand-alone consulting, management and financial services that do not include the sale or lease of any taxable goods, services or software are not subject to PST. Are consulting, management or financial services subject to PST? More information will be available soon in Bulletin PST 122. a t-shirt) are provided with the membership or admission. No, PST does not apply to memberships, event admissions, or tickets and passes for sporting or music events, as long as no taxable goods (e.g. Does the PST apply to memberships or event admission?

#Canada revenue agency hst questions registration

your PST registration number), you must provide this information to the seller before they can provide a refund or credit.Īlternatively, you may apply to us for a refund. However, if the exemption is dependent on you providing required information or documentation (e.g. If you paid PST on exempt goods or services, or if you were required to pay PST because you didn’t provide the required information or document to obtain an exemption at the time of the sale, you can get a refund or credit from the seller of the PST you paid within 180 days of the date PST was paid. A seller refused to provide me with an exemption on exempt goods. For more information, see Rentals and Leases of Goods (Bulletin PST 315) (PDF). However, if the lease of real property includes taxable goods together for a single price, generally, PST is charged on the fair market value of the lease for the taxable goods. This includes leases of bare land, farmland, retail and commercial space, storage space, and long-term accommodation (over one month). No, leases of real property are not subject to PST. bare land, retail space, storage space, or long-term accommodation) subject to PST? However, you generally do not charge PST if you arrange for the goods to be shipped or delivered to a location outside B.C.įor more information, see Delivery Charges (Bulletin PST 302) (PDF). There are no general exemptions that apply if you sell goods or services in B.C. Yes, you must charge PST on all taxable goods and services you sell in B.C., unless a specific exemption applies. Am I required to charge PST to tourists and other customers that live outside B.C.?

#Canada revenue agency hst questions series

You do not pay PST on those goods you purchase solely for resale.įor detailed contractor information, see our series of bulletins. If you are not a real property contractor, you charge your customer PST on all taxable goods and services. Generally, if you are a real property contractor, you must pay PST on taxable goods you obtain to fulfill a contract, unless a specific exemption applies. You are a real property contractor if you supply and affix, or install, goods so that they become part of real property. It depends if you are a real property contractor. I am a contractor involved in the construction industry. Unlike the GST/HST, there are no PST input tax credits provided for goods purchased by a business. If your supplier does not charge you PST, you must self-assess the PST due. Generally, you pay PST when you purchase or lease taxable goods from your supplier. Yes, you must pay PST on all goods you acquire for business or personal use, unless a specific exemption applies (e.g.