The HST Referendum Results

The HST referendum results have been announced. See the breakdown and response from the Government.

Information on the HST for Non-Profits, Charities and Other Public Bodies

B.C. is providing partial rebates of the provincial portion of the HST for eligible public service bodies.

Public service bodies include:

  • Registered charities and qualifying non–profit organizations
  • Municipalities and other eligible local government entities
  • School districts
  • Universities
  • Public colleges
  • Health authorities

Eligible entities are those that qualify for the federal GST/HST rebate. All entities that are eligible for the federal rebate are also eligible for the applicable provincial HST rebate.

The rebate rates were set to ensure that, on average, eligible entities do not pay any more in provincial HST than they paid in PST.

The rates reflect that the HST applies to a broader range of goods and services than the PST and also that these entities currently pay PST on most goods and certain services.

The rebates do not ensure that every entity pays exactly the same amount of tax as it did prior to harmonization. The impact on any particular entity, or any particular subgroup of entities within a sector, depends on the specific mix of goods and services purchased by the entity or group.

If you are looking for more details on the program for public service bodies, non-profits and charities, you may want to review the a Frequently Asked Questions in HST 101.

Learn more About HTC to PST

The PST will be reinstated effective April 1, 2013.

Will the PST be re-implemented at 7%?

British Columbia’s provincial sales tax (PST) will be re-implemented effective April 1, 2013 at a general tax rate of seven per cent

Will all permanent PST exemptions return?

The PST will apply to the same goods and services that were subject to PST prior to the implementation of the HST. All permanent PST exemptions will be re-implemented with the new PST.

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