Transition Provisions Relating to HST and GST/PST

The Government of BC has published information about transitioning from the Harmonized Sales Tax back to the Provincial Sales Tax and Goods and Services Tax at this link: HERE. The New Housing Transition Tax and Rebate Act covering the temporary housing transition tax and the temporary housing transition rebate came into effect on December 1, 2012.


Due to the complexity of the transition provisions and the potentially significant implications for sellers and buyers, clients are advised to seek appropriate and timely tax advice if there is any doubt as to whether these provisions may apply.

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