Canada | British Columbia amends definition of software for PST purposes

12 April 2024|Tax Alerts, Information Reporting, Media & Entertainment, Technology, Provincial/State & Local Taxation|Canada

The 2024-25 British Columbia (BC) budget announced retroactive amendments to the Provincial Sales Tax Act that seek to expand the definition of software and the taxability of the "use" of software in BC.
The proposed amendments are consistent with the BC government's current administrative position with respect to the interpretation of the term "software," which emanates primarily in response to a 2023 BC Supreme Court decision.
The amendments to the definition of "software" and "use" of software …

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