British Columbia will re-implement its provincial sales tax effective 1 April 2013, at a general tax rate of seven percent. In February the government introduced Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, which included the transitional provisions as well as the final amendments necessary to re-implement the PST. The final legislative amendments to the Provincial Sales Tax Act have now received Royal Assent and the regulations to bring it into force on April 1, 2013 have been approved by the Cabinet.
An unofficial consolidation of the Provincial Sales Tax Act has been made available at the following link:http://www2.gov.bc.ca/assets/gov/topic/BED47DA4EBDBA60A5F28622B8B2E1451/uploads/unofficial_psta.pdf
The Regulations, which were required to finalize the re-implementation of the PST, are also now available.
Provincial Sales Tax Regulation: http://www2.gov.bc.ca/assets/gov/topic/BED47DA4EBDBA60A5F28622B8B2E1451/uploads/pst_regulation.pdf
Provincial Sales Tax Exemption and Refund Regulation: http://www2.gov.bc.ca/assets/gov/topic/BED47DA4EBDBA60A5F28622B8B2E1451/uploads/pst_exemption_and_refund_regulation.pdf