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Provincial Sales Tax
HST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.
Provincial Sales Tax is imposed under the Social Service Tax Act. It applies to sales and leases of goods and some services, such as services to repair and maintain taxable goods. The tax is payable by the person who purchases or leases the goods, unless the item is specifically exempt from tax under the Act.
Provincial Sales Tax is an important source of funding which is used to support British Columbia's roads, schools, hospitals and other community services.
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