|
Item |
PST Rate |
|
|
Goods and services |
7% |
|
|
Alcohol |
10% |
|
|
Accommodation |
8% |
|
|
Passenger vehicles: |
Less than $55,000 |
7% |
|
|
$55,000 to less than $56,000 |
8% |
|
|
$56,000 to less than $57,000 |
9% |
|
|
$57,000 or more |
10% |
|
Other motor vehicles and trailers |
7% |
|
|
Vehicles, boats and aircraft acquired from private individuals or non-GST registrants (purchased or received as a gift) |
12% |
|
|
Manufactured mobile homes (on 50% of the purchase or lease price or fair market value) |
7% |
|
|
Manufactured modular homes (on 55% of the purchase or lease price or fair market value) |
7% |
|
|
Portable buildings (on 45% of the purchase or lease price or fair market value) |
7% |
|
All previously permanent PST exemptions will be reimplemented with new PST, which include:
• Books, newspapers, & magazines
• Basic groceries, e.g. dairy, meat, vegetables, canned goods
• Prepared food, including restaurant meals
• Real estate (residential & commercial)
• Children clothing & footwear
• Personal services, e.g. tailoring, dry cleaning, haircuts, wedding planning
• Prescription drugs
• Transportation fares, e.g. bus, ferry, train, airline
• Admissions & memberships
• Most financial services and insurance
• Professional services, such as accounting & engineering
For a complete list of taxable and non-taxable goods and services, click What’s Taxable under the PST and What’s Not?