QUESTIONS & ANSWERS

A: PST changes effective July 1, 2023

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Goods sent from outside Canada into British Columbia

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Effective July 1, 2023, online marketplace facilitate the sale (provision or lease) of goods through their  online marketplace for online marketplace sellers, are not required to collect the PST on those goods if the goods are located outside Canada at the time they are sold (provided or leased). Previously, online marketplace facilitators generally had to collect and remit PST on such goods shipped from outside Canada into British Columbia intended for commercial use.

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Ref: https://kpmg.com/ca/en/home/insights/2023/06/pst-changes-for-online-marketplace-facilitators-in-july.html

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Ref: https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-142-marketplace-facilitators.pdf