The federal (Canadian) Good and Services Tax (GST) of 5% is applicable to most purchased goods and services. GST is charged on all campsite, RV site and room rentals in British Columbia.
In British Columbia an 8% Provincial Sales Tax (PST) is charged on all short-term room rentals by hotels, motels, cottages, inns, resorts and other roofed accommodations with four or more units. Campsite and RV site rentals are exempt from the Provincial Sales Tax.
The Provincial Sales Tax for other goods and services is set at 7%. Some items such as food and books are exempt from PST.
In British Columbia the Municipal and Regional District Tax (MRDT) of up to 3% is charged in provincially approved municipalities by hotels, motels, cottages, inns, resorts and other roofed accommodations. The additional MRDT is only charged on short-term room rentals and does not apply to overnight campsite or RV site rentals.The MRDT levy is used to fund local Destination Marketing Organizations.
For a list of taxing jurisdictions and more information on PST and MRDT review Accommodation Sales Taxes.
Background Photo Credit: Destination British Columbia