In this document you can find information on how does PST apply to the telecommunication services on the territory of BC. Details on how PST applies to specific telecommunication services will follow soon. If you want to know how PST applies to buying telecommunication services on the territory of BC please consult PST Notice 2012-010.

Definition of Telecommunication Services

Telecommunication services that are subject to PST are listed below:

1. The right to send or receive telecommunications through the electronic device located on the territory of BC. It doesn't matter if this right is carried out or not.

2. Sending or receiving telecommunications by means of any telecommunication system (for example mobile and landline phone calls, tv and radio signals, SMS and MMS messages through any electronic device located on the territory of BC.

3. The right to access view or download music, audio books, ringtones, television programs etc. with the help of any electronic device situated on the territory of BC. It doesn't matter if this right is carried out or not.

Any electromagnetic system (optical, wire, satellite etc.) that is designed for transmission and reception of any kind of telecommunication is defined as telecommunication system. In this context electronic device is a device which enables person to receive, send or download telecommunications (examples of such devices are computers, tablet PCs, mobile phones etc.).

Buying Telecommunication Services

The cost of PST in relation of buying telecommunication services constitutes 7% of its price. The PST is applied to the full price of telecommunication services which includes all additional charges for use of the services. If billing address of the owner of mobile device is located on the territory of BC, then the mobile device is considered to be situated in BC.

Exclusions

Television services delivered through wire or cable.

Landline phone services (excluding international calls and calling services rendered online).

Facsimile and telephone services starting with 1-800, 1-888, and 1-877, unless they are used only for domestic purposes.

Custom paging services.

Access to any type of educational audio and video content (such as lecture, seminar or training program).

Services acquired from accommodation provider.

Telecommunication provider is responsible for tax payment and collection.