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ARTICLE · 12 MAY 2023

Hootsuite Inc. v British Columbia: Cloud Computing Services Not Subject To B.C. PST

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On March 10, 2023, the British Columbia Supreme Court (BCSC) released its decision in Hootsuite Inc. v British Columbia (Finance),1 allowing the taxpayer's appeal against assessments...

CanadaMedia, Telecoms, IT, Entertainment
Tanner Shapka
Tanner Shapka
Bobby Solhi
Bobby Solhi
Beverly Gilbert, C.A.
Beverly Gilbert, C.A.
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On March 10, 2023, the British Columbia Supreme Court (BCSC) released its decision in Hootsuite Inc. v British Columbia (Finance),1 allowing the taxpayer's appeal against assessments by the B.C. Ministry of Finance (the Ministry). The BCSC found that B.C. provincial sales tax (PST) did not apply to certain cloud computing services, pursuant to Part 4 – Taxes in Relation to Software – of B.C.'s Provincial Sales Tax Act (the PSTA). The BCSC distinguished between "software" and "software programs", notably stating that the cloud computing services comprised opaque software such that users cannot interact with it to create an output.

What you need to know

  • Although the PSTA's definition of software includes software programs, not all software will constitute a software program. PST should only apply to software programs where users can interact with and use the software comprising such software programs.

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