News & Insights

British Columbia Updates Bulletin on Exemptions for First Nations

Tax Development Oct 11, 2017

British Columbia has updated Bulletin PST 314 “Exemptions for First Nations,” which provides guidance on the British Columbia PST exemptions for First Nations.  The bulletin has been updated to highlight additional information on:

  • purchases not considered to be for personal use,
  • how an expired Certificate of Indian Status Card can be used as documentation to support this exemption, and
  • the documentation required for vehicles purchased on or to be delivered on First Nations Lands.

In addition, the bulletin has been updated to reflect that the Tsawwassen First Nation and its members do not qualify for the First Nations PST exemptions.  The section dealing with liquor was also updated to change the term “special occasion liquor licenses" to "special event permits."