B.C. provincial sales tax (PST)
Sales Taxes in British Columbia British Columbia is one of the provinces in Canada that charges . 14 rows · Province Type PST GST HST Total Tax Rate Notes: Alberta: GST: 5%: 5%: British .
Regarding the sale of books, only the GST must be taken into consideration in this type of calculation. Visit the British-Columbia Provincial sales tax page for more information.
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Sales Taxes in British Columbia
The conversion to HST was controversial. The PST was collected on most goods and some services. The main difference between the national Goods and Services Tax and the B.
PST was its taxable base, since the GST taxation was levied regardless of whether the good or service was for 'final use' or not. The Liberals argued that transferring this tax to the consumer favoured both exportation and investment in productivity. A federal Conservative government study considered this a more efficient method of taxation;  labour-intensive service industries like hairdresser or hospitality services , where inputs are marginal, would be disfavoured.
The HST lowered the sales tax on the following items:  . The overall fiscal impact of harmonization on BC households was therefore supposedly neutral. In order to be revenue neutral, the BC government had several options: The Memorandum agreed between the provincial and the federal government gave the former the flexibility to.
The Memorandum seemed to prefer the second path by suggesting exemption of motive fuel, children's clothing and footwear, children's car seats, feminine hygiene and books. In addition, and following the rationale justifying the introduction of the HST, the BC government, following the example of the Ontario government, might choose to reduce other taxes including some claimed by the Fraser Institute to be inefficient in economic terms such as personal income taxes.
Rather than decrease the rate of the HST across the board, the Provincial Government chose to favour some special interest group industries, which received some criticism: some noted that all those discretionary exemptions defeated one purpose of the HST, which was tax harmonization, with cost-saving achieved by red-tape reduction. The HST shift appeared to benefit mostly the capital-intensive multinational industries such as mining and forestry in BC. The government, having chosen to exclude most of the labour-intensive service industry from HST tax relief, appeared to favour the rural BC interior over the urban area ridings.
The exemption on automotive fuel was one consequence of this choice. In other words, the tax shift would favour declining legacy industry, representing a declining share of the BC GDP.
In , BC introduced a carbon tax as part of its effort to reduce greenhouse gas emissions , which is applied to motor fuels as well as other fuels. This decision meant that businesses which purchase motor fuel to operate their businesses were unable to deduct any of the provincial taxes they pay on motor fuels from the HST they collect on their sales. This outcome is particularly harsh on businesses that had not been required to collect the PST but must use motor fuels to operate their businesses, such as sightseeing and adventure tour businesses.
The claim is made that this would benefit consumers through more jobs and lower prices. The government claimed it planned to provide a tax credit to mitigate this effect. Under the PST, the purchase of a new home was tax exempt. Nevertheless, the service of real estate agents and home appraisals became subject to full HST, whereas before they were only subject to GST. The BC Liberal government argued the change would have little effect on the market:.
The government argued that HST effect on new home pricing would be mitigated by suppression of the PST on the construction inputs [ citation needed ]. On 26 August Elections BC, the independent electoral overseer, announced that British Columbia voters, via a mail-in ballot, defeated the new tax in the binding referendum conducted in June and July The referendum results were as follows:.
The HST was rejected by local majorities in 27 of the 49 districts held by the governing Liberals , and in 33 of the 36 seats held by the opposition NDP. There was considerable local variation in the vote results.
From Wikipedia, the free encyclopedia. Taxes levied in the Canadian province of British Columbia. This article does not follow Wikipedia's guidelines on the use of different tenses. Please consider copy editing to past tense if historic, present tense if not time-based e. September Learn how and when to remove this template message. Motor vehicle parking Real estate commissions Massage therapy services Over-the-counter medications Vitamins Admission to professional sporting events Movie tickets Safety helmets for sports Golf memberships and driving range fees Gym and athletic memberships Ballet, karate, trampoline, hockey, soccer lessons, etc.
Tickets for live theatre Bicycles Admission to museums and art galleries Music concerts Ski lift passes Children's sized ski boots Hockey rink and rental halls Music or video purchased and downloaded electronically.
See also: Motor fuel taxes in Canada. Main article: British Columbia sales tax referendum. Social Service Tax Act. Archived from the original on Retrieved Canada Revenue Agency. Archived from the original on 17 July Retrieved 22 July Archived from the original PDF on CS1 maint: discouraged parameter link CS1 maint: archived copy as title link. Hidden categories: CS1 maint: discouraged parameter CS1 maint: archived copy as title Articles with short description Short description matches Wikidata Wikipedia articles with incorrect tenses All articles with unsourced statements Articles with unsourced statements from July Namespaces Article Talk.
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