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B.C. PST Review
RCC Submission
February 7, 2006

> Introduction
> Issues — Children's Clothing and Footwear Exemption
> History and Background
> Problems
> Recommendations
> Issues — The Exemptions Maze — It's a Jungle Out There
> Background
> The Problem
> Recommendations
> PST and GST = Double the Trouble
> Background
> The Problem
> The Solution
> Recommendation
> Miscellaneous Issues
> Tax Remittance Dates
> Classification of Assessments as "Penalties"
> PST Paid on Items for use in Other Provinces