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GST and PST of British-Columbia BC 2022

Calculate the BC sales taxes GST and PST

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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 GST and PST in BC

Amount without sales taxes x (GST rate/100) = Amount of GST in BC
Amount without sales taxes x (PST rate/100) = Amount of PST in BC
Amount without sales tax + GST amount + PST amount = Total amount with sales tax

Example

50$ x (5/100) = 2.50$ (GST)
50$ x (7/100) = 3.50$ (PST)
50$ + 6$ = 56$

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 now available threw a map on the British Columbia website. Visit the map to find the appropriate rate for you.

Vehicles 7% to 10% and 12%

For Private sales the PST is 12% for non-passenger vehicles. For GST Registrantson non-passenger vehicles (7%), for passenger vehicles the PST is from 7% to 10% depending on purchase price:

For Gas passenger vehicle (not zero-emission)

Purchase price PST on GST registrant PST on private sale
From 0.01$ to 54 999.99$ 7% 12%
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% 15%
150,000 and over 20% 20%

For zero-emission passenger vehicle

Purchase price PST on GST registrant PST on private sale
From 0.01$ to 74 999.99$ 7% 12%
From 75 000$ to 75 999.99$ 8%
From 76 000$ to 76 999.99$ 9%
From 77 000$ to 124,999.99$ 10%
From 125 000$ to 149,999.99$ 15% 15%
150,000 and over 20% 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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