British Columbia Social Service Tax

The BCSST was introduced in 1948; it imposes a 7% tax on purchases, sales, and leases of tangible personal property (TPP) in British Columbia as well as specific services consumed in BC. Other products are subject to an environmental levy.

Returns

Registrants act as agents and collect BCSST on their sales and pay/self assess SST on their purchases. For each reporting period, registrants file a SST Return and remit the total SST collected on sales plus any self assessed tax on purchases where tax was not charged by the vendor.

Application of tax

SST applies to all sales, purchases, and leases/rentals (with some exceptions) of TPP. TPP is defined as “personal property that can be seen, weighed, measured, felt, or touched,” or that is in any other way perceptible to the senses, and includes:

• Fixtures
• Natural or manufactured gas
• Electricity
• Telecommunication services

Where your supplier has neglected to charge SST, where applicable you are ultimately responsible to self assess and remit the tax not charged.

Exemptions: Section 4(1)

• Food products for human consumption
• Fuel taxed under Motive Fuel Tax Act
• Prescribed TPP for aquaculture use
• Natural water
• Catalysts and direct agents
• Agricultural grain, seed, feed, and fertilizers
• Self-propelled vessels over 500 tons
• Children’s (15 years or less) footwear
• Used clothing or footwear under $100
• School supplies determined by regulation
• Patent medicines prescribed by regulations
• Diabetic and ostomy supplies
• Residential telephone services
• Residential fuel oil
• Residential smoke or fire alarms under $50
• Two-wheel bicycles, non-motorized
• Returnable, reusable milk bottles
• TPP taken as security instrument
• Balls, rods used in extracting minerals
• Magnetite for processing coal
• Turbine-powered aircraft and parts
• Coal and coke for heating
• Prescribed TPP for farm use
• Boats and fishing apparatus for commercial fishers
• Prescription medications and appliances
• TPP to be further manufactured for resale
• Sales less than 15 cents
• Exports and ship stores (vessels over 500 tons)
• Printed and bound books for educational, literary, technical, or cultural purposes with no advertising
• Magazines, papers, and periodicals
• Candles and confections, and soft drinks
• Vitamins and dietary supplements
• Materials used for energy conservation
• Residential electricity and natural gas
• Used mobile homes under prescribed uses
• Prescribed devices for transporting handicapped
• Clothing patterns, and fabric for making clothing
• Prescribed work-related safety equipment
• Cable TV other than pay or specialty service
• TPP under a sale-leaseback arrangement
• Repair parts
• Drill bits and explosives for mineral exploration, extraction, or production and mine development

The above is a simplified list. All noted exemptions are covered in detail
by Department Bulletins.