HST/GST Transition

Effective April 1, 2013, British Columbia will transition from a 12% Harmonized Sales Tax to a 5% Goods & Services Tax. This transition applies to taxable real property and supplies of personal property or services made in British Columbia, and to personal property or services imported or brought into British Columbia. Generally speaking, the new transitional rules operate on the basis of the time at which tax becomes payable. If the tax becomes payable or is paid before April 1, 2013, the 12% HST would still apply; after April, the 5% GST is in place. Such is the case for architectural services. Greater complexities occur for sales of real property, administering contracts that span the April 1 date, and for PST registrants (note: architectural services are not PST-taxable). For answers to any questions you may have, visit the Canada Revenue Agency web site (http://www.cra-arc.gc.ca/E/pub/gi/notice270/notice270-e.html). You may also contact the provincial government by phone (1‑877‑388‑4440) or by e-mail (CTBTaxQuestions@gov.bc.ca).