In today’s economy, every dollar counts, a sentiment echoed by the Federal government. It appears that BC Finance also dances to this tune, as the province’s 2024 Budget includes an amendment to the definition of “software” in the BC Provincial Sales Tax Act(“PSTA”), retroactive to April 1, 2013!
While the amendment is described as “clarifying” the definition, it is difficult not to see it as BC Finance’s response to a recent tax appeal decision from the Supreme Court of British Columbia.
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BC Finance
BC Provincial Sales Tax Act
Cloud Services
Software Definition
Software Program
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