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Notice to SHCA Members:
Effective April 1, 2017 the Provincial Sales Tax applies to services to real property. Taxable services include construction, alteration, repair, erection, remodeling improvement or any other services in relation to real property (including Provincial Highways) or a building or other structure on real property, whereby the value or use of the real property is improved.
Contractors performing services to real property (including Provincial Highways) will now be considered licensed vendors rather than Registered Consumers.
Beginning April 1, 2017, you must become a licensed vendor and must collect PST at the rate of 6% on the total contract price charged to their customers (including Ministry/government contracts). If you have an existing Registered Consumer number, the provincial finance Ministry will automatically re-register your existing Registered Consumer Number as your PST Vendor’s License number as of midnight March 31st . You will NOT need to re-apply, if you do not have an existing Vendor License number you may obtain one using the attached Application for Vendor’s License Consumer Permit. The Ministry of Finance will contact you in writing after April 1st to let you know that your PST Vendor Number has been updated.
On or after April 1, 2017, Contractors are required to collect PST on the total charge to construct, alter, repair, erect, remodel or improve real property (including Provincial Highways). Contractors will purchase materials exempt from PST and collect the tax from their customer or project owner on the total contract, rather than pay PST on the purchase cost or processing of the materials. Contracts that were awarded prior to April 1st will follow the previous PST rules.
For the purpose of highway construction, a supply only sale of asphalt paving mixtures including hot mix, cold mix and specialty asphalt mixture is subject to PST on the selling price. Delivery and loading charges on this type of sale are exempt from tax providing they are segregated on the invoice, if the delivery and loading charges are not segregated on the customer’s invoice then the total charge is subject to PST.
Contractors acquiring materials that are resold as part of their contract may purchase these items exempt from PST by quoting your vendor license number to your supplier. Examples of exempt materials include: oil, cement, gravel or geo-textile material that will remain as part of the real property.
For the supply and install of contracts involving asphalt paving mixtures PST applies to the total cost of the project (including Ministry of Highways projects) for the supply and installation services, including all charges for labour, materials, transportation, insurance, service fees, overhead expenses and any tax, levy or duty other than the GST. For progressive/final payment on highway contracts you will be paid the total actual cost of the project plus PST.
Note: Equipment purchases and repair (including labour, parts), as well as tools are not exempt.
Please note in PST Bulletin 28 the Exemption for Electricity used to operate a Stationary Asphalt plant as well as the Manufacturing and Processing Incentives.
I am including for your information copies once again of PST Bulletin 71 (Sand and Gravel), PST 28 (Asphalt Paving Contractors and suppliers of Asphalt Paving Mixtures), PST 12 – Information for Businesses Providing Services to Real Property, as well as the Application for Vendor’s License and Consumer Permit.
If you have any questions, don’t hesitate to contact the SHCA office at email@example.com.