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What is New With B.C. Sales Taxes

The Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been revised to:

- Add information about how PST applies to the purchase price when rebates are received under the Incentives for Zero Emission Vehicles program.

- Add drop-off fees to the list of amounts to be included in the lease price

- Clarify PST rates for the rental or lease of passenger vehicles

- Add that PST collected on or after October 1, 2021, must not be refunded to a customer who later claims a resale exemption, unless the customer is a motor dealer registered the Motor Dealer Act

The Bulletin PST 118, Vehicle Services and Parts, has been revised to:

- Reflect that, effective February 19, 2020, various exemptions for related services do not apply if the service is provided by a lessor or by a third party through a contract with the lessor during the lease of the vehicle

- Clarify PST rates for courtesy vehicles

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