TEI Canadian Commodity Tax Comments and Liaison Meeting with British Columbia Ministry of Finance

In preparation for a liaison meeting between members of the TEI Canadian Commodity Tax Committee and the British Columbia(“BC”) Ministry of Finance on June 27, 2023, TEI submitted comments on a number of issues relevant to that province. The comments included a request to treat partnerships as persons for purposes of the provincial sales tax (“PST”), revise the PST exemption for intercompany transactions, modify the point-of-sale exemption for exported tangible personal property, exempt from PST BC-based businesses obtaining legal services provided in BC relating to a jurisdiction other than BC, modify the PST exemption as it applies to cannabis producers or the application of PST to cannabis sales to consumers to eliminate double taxation, modify the carbon and motor fuel tax such that it only is charged to unregistered or end users, and add a PST exemption for online marketplace services provided to related parties and First Nations. The comments also requested clarification on the application of PST to web-based services (including the impact of the Hootsuite decision) and on the new carbon pricing model.

Read the comments here.