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  • Notice to Accommodators: Changes to Online Marketplace Facilitators

Notice to Accommodators: Changes to Online Marketplace Facilitators

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Posted on July 26, 2022

 

Effective July 1, 2022, all online marketplace services, located in or outside of BC, must register to collect and remit PST on these services: http://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-142-marketplace-facilitators.pdf

Online marketplaces for short-term rental accommodation (eg. Airbnb) will continue to collect MRDT as OAP revenue. Online marketplaces for large accommodation properties (eg. Hotels) will collect MRDT as general MRDT revenue.

Related to the above changes, the following have been revised:

  • Bulletin PST 001, Registering to Collect PST: https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-001-registering-to-collect-pst.pdf
  • Bulletin PST 120, Accommodation: https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-120-accommodation.pdf
  • FIN 418, Application for Registration for Provincial Sales Tax (PST): https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/forms

If you have any questions on the above changes, please email: CTBTaxQuestions@gov.bc.ca or call 1-877-388-4440.

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