British Columbia | Finance & Taxation | Store Operations

British Columbia provincial sales tax clarification on services for leased goods

October 22, 2021

A recent change impacts services to leased goods (related services). Charges for related services that are not included in the lease price of the goods are generally subject to PST in a change that was effective February 19, 2020. Four PST bulletins have now been updated to reflect the change: 301 – Related Services (PDF); 302 – Delivery Charges (PDF); 315 – Rentals and Leases of Goods (PDF); and, 316 – Bundled Sales and Leases (PDF).

For further information, please contact the BC Ministry of Finance’s Revenue Division at, or, 1 877-388-4440 (toll-free).

For questions or more information contact

Greg Wilson
Director, Government Relations (B.C.)
604 736-0368

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