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Reverse GST and PST of British-Columbia BC 2018

Reverse Calculate the BC sales taxes GST and PST

+ + =

Current GST and PST rate for British-Columbia in 2018

The global sales tax for Bc is calculated from provincial sales tax (PST) BC rate (7%) and the goods and services tax (GST) in Canada rate (5%) for a total of 12%.

British Columbia HST

On April 1st 2013, the government removed the HST and replaced it by provincial sales tax (PST) and GST in British-Columbia
See the website of the Canada Revenue Agency

Formula for calculating reverse GST and PST in BC

Amount with sales tax / (1+((GST and PST rate combined)/100)) = Amount without sales tax Amount with sales taxes x (GST rate/100) = Amount of GST in BC
Amount without sales taxes x (PST rate/100) = Amount of PST in BC

Example

1000$ / (1+((5+7)/100))
1000$ / 1.12 = 892.86$
892.86$ x (5/100) = 44.64$ (GST)
892.86$ x (7/100) = 62.50$ (PST)

Margin of error for sales tax

An error margin of $ 0.01 may appear in reverse calculator of sales tax in British Columbia.

Due to rounding of the amount without sales tax, it is possible that the method of reverse calculation charges does not give ($ 0.01 to close) the total of sales tax used in every businesses in BC.

Goods and services tax calculation for provinces of Canada

Regarding the sale of books, only the GST must be taken into consideration in this type of calculation. However, in some provinces, the Harmonized Sales Tax (HST) must be used.

Exceptions to PST in BC

In general the rate of 7% is used on purchase or lease of goods and services. There is some exception following:

Name of exception Rate in % Rate in $ More information on PST exception
Accommodation 8% + up to 3% municipal regional district tax (MRDT)

List of municipalities that participate in MRDT

MRDT stand for: Municipal and Regional District Tax

The MRDT is 2% unless otherwise specified in this list:

  • Alert Bay, Village of
  • Abbotsford, City of
  • Big White Ski Resort
  • Burnaby, City of
  • Campbell River, City of – rate is 3%
  • Castlegar, City of
  • Central Kootenay, Regional District of – applies to the Central Kootenay Regional District in electoral areas D, E and F
  • Chilliwack, City of – rate is 3%
  • Clearwater, District of
  • Columbia-Shuswap, Regional District of – applies in:
  • the Town of Golden
  • Kicking Horse Mountain Resort Area
  • the Columbia-Shuswap Regional District electoral area A, not including Yoho National Park
  • Courtenay, City of
  • Cowichan Valley Regional District
  • Cranbrook, City of – rate is 3% effective January 1, 2018
  • East Kootenay, Regional District of – applies in:
  • the City of Fernie and a portion of the East Kootenay Regional District electoral area A
  • the District of Invermere and a portion of the East Kootenay Regional District electoral area F
  • the Village of Radium Hot Springs and two portions of the East Kootenay Regional District electoral area G
  • Harrison Hot Springs, Village of – rate is 3%
  • Kamloops, City of – rate is 3%
  • Kaslo, Village of
  • Kelowna, City of – rate is 3%
  • Kimberley, City of
  • Langford, City of
  • Langley, City of
  • Langley, Township of
  • Mount Waddington, Regional District of – applies in the Village of Port Alice and the Regional District of Mount Waddington electoral areas A, B, C and D
  • Mount Washington Resort Association – applies in the resort area that is a portion of the Comox Valley Regional District electoral area C
  • Nanaimo, City of
  • Nanaimo, Regional District of – applies to the Nanaimo Regional District electoral areas E, F, G and H
  • Nelson, City of
  • North Vancouver, City of
  • North Vancouver, District of
  • Oak Bay, District of
  • Osoyoos, Town of
  • Parksville, City of
  • Penticton, City of
  • Port Hardy, District of – rate is 3% Accommodation Page 18 of 19
  • Port McNeill, Town of
  • Powell River Regional District
  • Prince George, City of – rate is 3%
  • Prince Rupert, City of
  • Qualicum Beach, Town of
  • Revelstoke, City of
  • Richmond, City of – rate is 3%
  • Rossland, City of – rate is 3%
  • Saanich, District of
  • Salmon Arm, City of
  • Smithers, Town of – rate is 3%
  • Squamish, District of
  • Sun Peaks Mountain Resort Municipality – rate is 3%
  • Sunshine Coast Regional District
  • Thompson-Nicola, Regional District of – applies in the District of Barriere and Electoral Areas O and P
  • Thompson-Nicola, Regional District of – applies in the Thompson-Nicola Regional District electoral area A
  • Tofino, District of – rate is 3%
  • Ucluelet, District of
  • Valemount, Village of
  • Vancouver, City of – rate is 3%
  • Vernon, City of – rate is 3% effective January 1, 2018
  • Victoria, City of – rate is 3%
  • Wells, District of
  • Whistler, Resort Municipality of
Vehicles 7% to 10% and 12% PVTR of 1.50$ / per day for passenger vehicule rental tax For Private sales the PST is 12%. For GST Registrants the PST is from 7% to 10% depending on purchase price:
Purchase price PST on vehicle
From 0.01$ to 54 999.99$ 7%
From 55 000$ to 55 999.99$ 8%
From 56 000$ to 56 999.99$ 9%
From 57 000$ and over 10%
View this pdf for more info
Boats 7% or 12% Boats purchased from private sales, the PST is 12%. For GST registrants the rate is 7%.
Aircraft 0%, 7% or 12% For aircraft PST there is a multitude of different rules around aircraft parts, leasing and non-turbine aircraft.
In summary:
Turbine Aircraft and specifics parts: 0% PST
Non-Turbine Aircraft form Private sale: 12% PST
Non-Turbine Aircraft parts form Private sale: 7% PST
Non-Turbine Aircraft form GST registrants: 7% PST

For more information please read BC aircraft PST
Liquor 10% 10% PST is charged on liquor such as wine, spirits, beer, ciders and any other alcohol beverage that contain more than 1% of alcohol.
Electricity 3.5% 3.5% PST is charged on electricity for business use (electricity will be fully exempt from PST on April 1 2019).
Manufactured buildings 7% of 45%, 50% or 55% of the purchase or lease 7% PST is charged on:
45% if portable building
50% if manufactured mobile home
55% if manufactured modular home
For more information please read BC manufactured buildings PST
ICE fund tax 0.4% PST on the purchase of energy products ICE stand for Innovative Clean Energy. This PST is required on a multitute of specific energy products:
  • Natural gas (excluding natural gas purchased in BC, or brought, sent or delivered into BC, for use in an internal combustion engine)
  • Fuel oil, other than kerosene, used for the purposes of heating, cooling or raising steam
  • Energy, Energy Conservation and the ICE Fund Tax Page 8 of 12
  • Propane in a vapourized form delivered:
  • by a public utility, as defined in the Utilities Commission Act
  • by pipe
  • to purchasers at the place at which the propane will be used
mentionned here.

Visit the British-Columbia Provincial sales tax page for more information.

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