Sales taxes in British Columbia

Sales taxes in British Columbia come in the form of the Goods and Services Tax (GST) and Provincial Sales Tax (PST).

Consumption taxes have been levied in British Columbia since the introduction of the Provincial Sales Tax (PST) on 1 July 1948, as part of the Social Service Tax Act. Sales in the province have also been subject to the federal Goods and Services Tax (GST) since its introduction on 1 January 1991.

On 1 July 2010, the PST and GST were combined into the HST levied according to the provisions of the GST. The conversion to HST was controversial; popular opposition led to a referendum on the tax system, the first such referendum in the Commonwealth of Nations, resulting in the province reverting to the former PST/GST model on 1 April 2013.

The sales taxes levied in the province are the separate 7% PST and 5% GST, as of April 2013.