Partnerships Involving First Nations – PST Issues

General Partnerships and LLPs General partnerships and LLPs with a First Nations partner(s) who is eligible to make exempt purchases on First Nations land are entitled to an exemption for their purchases on First Nations land, proportional to…

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British Columbia PST Implementation Day

Today, April 1, 2013, is the official implementation day for the new Provincial Sales Tax ("PST"), and returns British Columbia to a two-tax PST and Goods and Services Tax ("GST") system. The province has now returned to a…

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The End of the HST – Part 2

Commentary on further PST related developments.

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The End of the HST in British Columbia

On April 1, 2013, nearly every provision of the Provincial Sales Tax Act (“PSTA”) shall come into force, and the existing Harmonized Sales Tax's brief interlude in British Columbia, shall come to an end. In a political sense,…

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