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Hootsuite Inc. v British Columbia: cloud computing services not subject to B.C. PST

On March 10, 2023, the British Columbia Supreme Court released its decision that provincial sales tax (PST) does not apply to certain cloud computing services under the Provincial Sales Tax Act. In Hootsuite Inc. v British Columbia, the court differentiated between “software” and “software programs”, stating that the cloud computing services comprised opaque software such that users cannot interact with it to create an output.

Source Taxand

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