ARTICLE · 15 JUNE 2024

New Guidance For PST Exemptions For Contractors Doing Work On First Nations Lands

Woodward & Company

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BC's Ministry of Finance has issued a revised interpretation of the Provincial Sales Tax ("PST") exemptions for First Nations individuals and bands and the contractors working with them.

CanadaReal Estate and Construction

BC's Ministry of Finance has issued a revised interpretation of the Provincial Sales Tax ("PST") exemptions for First Nations individuals and bands and the contractors working with them.

Interpretive Bulletin 314 (regarding PST exemptions for First Nations) was revised in June 2023. One change relates to PST payable by contractors on goods used to construct improvements to real property on First Nations land.

Before June 2023, a contractor may be exempt from paying PST on goods used to improve real property on First Nations land if the contractor receives title to the goods on First Nations land.

Following the 2023 revision, contractors may be exempt from paying PST on goods used to improve real property on eligible First Nations land even if the contractor receives title to the goods off-reserve.

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