British Columbia has updated the following bulletins to highlight the changes that impact how PST applies to accommodation, effective, October 1, 2018:
- Bulletin PST 120, “Accommodation”;
- Bulletin PST 200, “PST Exemptions and Documentation Requirements”;
- Bulletin PST 400 PST “Refunds”;
- Bulletin PST 001, “Registering to Collect PST”; and
- Bulletin PST 003, “Small Sellers”.
The most significant changes relate to exemptions for accommodations. Previously suppliers providing less than 4 units of accommodation were not required to charge PST on the accommodations. This relief has been eliminated and replaced with an exemption for accommodations that are not listed on an online platform, with gross revenue less than $2,500 for the prior 12 months and estimated gross revenue less than $2,500 for the next 12 months. In addition, the updates clarify that accommodation providers supplying accommodation to the same person for a continuous period of 27 days or more are exempt.