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Sales taxes in British Columbia come in the form of the Goods and Services Tax (GST) and Provincial Sales Tax (PST). Consumption taxes have been levied in British Columbia since the introduction of the Provincial Sales Tax (PST) on 1 July 1948, as part of the Social Service Tax Act .
The goods and services tax [1] (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST).
The British Columbia Assessment Authority is a publicly owned Crown Corporation in the Province of British Columbia, Canada.BC Assessment was created in 1974, as a result of a provincial government all-party committee unanimous recommendation that an independent assessment agency be created.
Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. [5] The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. [6]
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British Columbia is a secondary jurisdiction of Canada, a constitutional monarchy with a parliamentary democracy in the Westminster tradition; a premier—David Eby of the New Democratic Party since 2022—is the head of government and is invited by the Crown to form a government after securing the confidence of the Legislative Assembly ...
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