VATLive > Blog > Canada > Canada British Columbia levies PST on foreign digital services

Canada British Columbia levies PST on foreign digital services

  • Mar 31, 2020 | Richard Asquith

From 1 July 2020, British Columbia will introduce Provincial Sales Tax (PST) on sales made by non-resident providers of digital services to consumers residing in the province.

Currently, non-resident businesses providing digital services in British Columbia do not have to charge PST on their sales. However, in an effort to remove the unfair advantage this gives non-resident companies over resident providers, the Canadian Revenue Agency has confirmed PST will be applied on these types of supplies at a rate of 7%.

This will be subject to an annual registration threshold of C$10,000 and applies to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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