British Columbia Expands Software Definition and Alters PST Refund Rules in 2024-25 Budget

• British Columbia revised the Provincial Sales Tax Act to expand the definition of software retroactively to April 1, 2013
• The previous definition included software delivered or accessed by any means, rights to use software, and contractual rights for updates
• The updated definition now includes coded instructions for electronic devices, IaaS, SaaS, and APIs
• Effective July 1, 2024, changes were made to PST refund eligibility for goods purchased in B.C. for resale outside the province
• Refunds are not available if PST was paid at purchase without proper exemption documentation
• Buyers must provide a valid PST registration number or exemption certificate at purchase to avoid being charged PST initially

Source: bakertilly.ca

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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