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ARTICLE · 28 FEBRUARY 2012

Rules Announced For Transition In BC From HST Back To PST

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On Friday February 17, 2012, rules were announced to determine how the HST will apply during the transition back to PST which is to take place April 1, 2013.

CanadaTax
Beverly Gilbert, C.A.
Beverly Gilbert, C.A.
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On Friday February 17, 2012, rules were announced to determine how the HST will apply during the transition back to PST which is to take place April 1, 2013.

TANGIBLE PERSONAL PROPERTY ("GOODS")

  • HST will apply to any amount for a taxable supply made in BC that is paid or becomes due before April 1, 2013.
  • HST will not apply to goods delivered in or into BC on or after April 1, 2013.
  • HST will not apply to goods imported into BC from outside Canada and accounted for under the Customs Act after March 31, 2013.

SERVICES AND INTANGIBLE PROPERTY ("IP")

  • HST will not apply to any amount that is paid or becomes due after March 31, 2013 for a service or IP supplied to a BC resident by a person in a non-participating province.

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