Transitioning to PST

On April 1, 2013, B.C. will be returning to a provincial sales tax (PST) system.

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 as responsibly 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 Ministry of Finance continues to work on developing the regulations, and transitional and consequential amendments to other acts to support the provisions in the legislation introduced on May 14, 2012.

Transitional Rules

The PST transitional rules describe how and when PST applies to transactions that straddle April 1, 2013, when B.C. returns to the PST.


PST outreach to businesses begins in October.  Read about the different outreach services available.


Read about why the PST is coming back, see timelines and more.



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