Provincial Sales Tax (PST) Exemptions for Families/Children

In British Columbia, Social Service Tax is also known as Provincial Sales Tax (PST).
It applies to most goods and services bought, sold or brought into B.C.

Provincial Sales Tax (PST) is imposed under the Social Service Tax Act. It applies to sales and leases of goods and some services, such as services to repair and maintain taxable goods. The tax is payable by the person who purchases or leases the goods, unless the item is specifically exempt from tax under the Act.

The following bulletins may apply to Families and Children:

• Children's Clothing (SST 009)
• School Supplies (SST 012)
• PST Refunds on PAC Purchases (SST 116)
• Items Brought Into British Columbia By New Residents (SST 075)
• Out of Province Purchases: Goods for Personal Use (SST 118)
• Goods for Personal Use Imported by British Columbia Residents at International Borders (SST 013)
• Taxable Services (SST 018)
• Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions (SST 085)