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Reverse GST and PST of British-Columbia BC 2021

Reverse Calculate the BC sales taxes GST and PST

+ + =

Current GST and PST rate for British-Columbia in 2021

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 - rate is 3%
  • Big White Ski Resort - rate is 3%
  • Burnaby, City of
  • Campbell River, City of - rate is 3% AccommodationPage 18 of 21
  • Cariboo Regional District - rate is 3%. Applies in the District of 100 Mile House and the City of Williams Lake but not in the City of Quesnel or the District of Wells
  • Castlegar, City of
  • Central Coast Regional District - rate is 3%
  • Central Kootenay, Regional District of - applies in:
  • electoral area A - effective March 1, 2020
  • the Town of Creston and electoral areas B and C - effective June 1, 2020
  • electoral areas D, E and F
  • the Villages of Nakusp, New Denver, Silverton and Slocan
  • electoral areas H and K
  • electoral areas I and J
  • Chilliwack, City of - rate is 3%
  • Columbia-Shuswap, Regional District of - applies in:
  • the Town of Golden
  • Kicking Horse Mountain Resort area
  • electoral area A not including Yoho National Park
  • Courtenay, City of
  • Cowichan Valley Regional District
  • Cranbrook, City of - rate is 3%
  • East Kootenay, Regional District of - applies in:
  • the City of Fernie and a portion of electoral area A - rate is 3%
  • the District of Invermere and Panorama Mountain Resort area
  • the Village of Radium Hot Springs and two portions of electoral area G
  • Fraser-Fort George Regional District - rate is 3%. Applies in electoral area E
  • Fraser Valley Regional District - applies in:
  • the District of Hope
  • electoral areas A, B and D
  • Manning Park Resort area
  • 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
  • Kitimat-Stikine Regional District - applies in:
  • Kitasoo 1 Indian Reserve - rate is 3%
  • the City of Terrace and electoral area E - effective September 1, 2020 AccommodationPage 19 of 21
  • Kootenay Boundary, Regional District of - applies in electoral areas C, D and E, the City of Grand Forks, the City of Greenwood and the Village of Midway but not in the Big White Ski Resort (the Big White Ski Resort has a 3% rate - see above)
  • Langford, City of
  • Langley, City of
  • Langley, Township of
  • Mount Waddington, Regional District of - applies in:
  • the Village of Port Alice
  • electoral areas A, B, C and D
  • Mount Washington Resort area - rate is 3%
  • Nanaimo, City of - rate is 3%
  • Nanaimo, Regional District of - applies in 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 - rate is 3%
  • Parksville, City of
  • Penticton, City of
  • Port Hardy, District of - rate is 3%
  • Port McNeill, Town of
  • Prince George, City of - rate is 3%
  • Prince Rupert, City of
  • qathet Regional District
  • 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
  • Salt Spring Island electoral area of the Capital Regional District
  • Sicamous, District of - effective September 1, 2020
  • Smithers, Town of - rate is 3%
  • Southern Gulf Islands electoral area of the Capital Regional District
  • Squamish, District of - rate is 3%
  • Squamish-Lillooet Regional District - rate is 3%. Applies in:
  • the District of Lillooet
  • electoral areas A and B AccommodationPage 20 of 21
  • Sun Peaks Mountain Resort Municipality - rate is 3%
  • Sunshine Coast Regional District
  • Surrey, City of - rate is 3% effective June 1, 2020
  • Thompson-Nicola Regional District - applies in:
  • the District of Clearwater and electoral area A
  • the District of Barriere and electoral areas O and P - rate is 3% effective February 1, 2020
  • the Village of Clinton and electoral area E - rate is 3%
  • Tofino, District of - rate is 3%
  • Ucluelet, District of
  • Valemount, Village of
  • Vancouver, City of - rate is 3%
  • Vernon, City of - rate is 3%
  • Victoria, City of - rate is 3%
  • Whistler, Resort Municipality of - rate is 3%
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$ to 124,999.99$ 10%
From 125 000$ to 149,999.99$ 15%
150,000 and over 20%
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.
Vapour products 20% 20% PST is charged on liquor such as vaping devices, cartridges, parts and accessories and vaping substances.. For more information, please visit the Notice to Sellers of Vapour Products, PST Rate Increase to 20%
Electricity 0% 0% PST Electricity is fully exempt of PST since 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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