Canada: Changes to PST collection for online marketplace facilitators effective 1 July 2023 (British Columbia)

Changes announced in British Columbia’s 2023 provincial budget

Changes announced in British Columbia’s 2023 provincial budget

Online marketplace facilitators must collect and remit British Columbia’s provincial sales tax (PST) on certain additional services rendered to online marketplace sellers as of 1 July 2023.

However, online marketplace facilitators will no longer be required to collect British Columbia’s PST on goods sent from outside Canada to British Columbia that are facilitated through their online marketplaces by online marketplace sellers.

The changes were announced in British Columbia’s 2023 provincial budget and apply effective 1 July 2023. As a result of these changes, online marketplace facilitators and other affected entities subject to the British Columbia PST changes must identify all affected transactions and may need to update their systems to collect and remit the PST as required.

Read a June 2023 report prepared by the KPMG member firm in Canada


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