PST returns
BC’s sales tax regime returns to a combination of GST plus PST on April 1, when the HST is officially eliminated. Here’s a list of taxes on some common items.
No GST, no PST
• Basic groceries
• Child care services, legal aid
• Medical, dental, chiropractic, physiotherapy, veterinarian services
5% GST, no PST
• Books, most newspapers and magazines, certain school supplies
• Food producing plants and trees
• Thermal insulation, weather stripping and caulking
• Used clothing or footwear less than $100
• Children-sized clothing and footwear
• Adult-sized clothing for children under 15 years old
• Children’s cloth diapers
• Shoe repair, tailoring services, dry cleaning
• Snack foods
• Restaurant meals
• Catering and event planning services
• Cable television
• Residential phone service
• Gym and athletic memberships
• Cultural and sport lessons
• Admission fees (concerts, galleries, museums, cultural events, sporting events)
• Sports equipment, safety helmets for sports
• Bicycles
• Massage therapy, fitness training, hairstylist and barber services, esthetician services
• Hockey rink and hall rentals
5% GST + 7% PST
• Household furniture and appliances
• Lines, home décor items, kitchen utensils, cookware, dishware
• Office and arts and crafts supplies
• House pets, pet food, pet supplies
• Cleaning products, laundry detergent, fabric softeners
• Landscaping materials, house plants, cut flowers, outdoor ornamental plants
• Building materials, Energy Star-rated windows, exterior and interior paint
• Tents, sleeping bags, camping equipment, patio furniture, outdoor play equipment, barbecues, lawnmowers, sprinklers
• Tools, sewing machines, vacuum cleaners, snow blowers, home maintenance equipment
• Adult clothing, footwear, accessories, formal wear rentals
• Children’s disposable diapers
• Bicycle accessories purchased separately
5% GST + 10% PST
• Alcoholic beverages
To see the complete list, click here.
