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Sales taxes in British Columbia information


Consumption taxes have been levied in the Canadian province of British Columbia since the introduction of the Provincial Sales Tax (PST) on 1 July 1948, as part of the Social Service Tax Act. Sales in the province have also been subject to the federal Goods and Services Tax (GST) since its introduction on 1 January 1991.

On 1 July 2010, the PST and GST were combined into the Harmonized Sales Tax (HST) levied according to the provisions of the GST. The conversion to HST was controversial; popular opposition led to a referendum on the tax system, the first such referendum in the Commonwealth of Nations, resulting in the province reverting to the former PST/GST model on 1 April 2013.

The sales taxes levied in the province are the separate 7% PST and 5% GST, as of April 2013.

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