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B.C. Introduces New Marketplace Facilitator Rules For Its Provincial Sales Tax

In its 2022 Budget and Fiscal Plan [PDF], British Columbia proposed new rules for “marketplace facilitators,” including making certain supplies by these entities, which are currently not subject to B.C. provincial sales tax (PST), taxable. While legislation has yet to be released, B.C. also issued new Bulletin PST-142 [PDF] (the Bulletin), setting out some of the details of how the new rules will apply. These changes follow B.C.’s recent expansion of PST registration requirements as well as similar changes applicable to online platforms made by Québec and Saskatchewan, Manitoba and the Canadian federal government.

Source: mondaq.com

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