If a person wants to provide legal services on the territory of BC, he has to be registered in the ministry for PST and charge PST from his clients.

Definition of Legal Services

Services rendered by lawyers within the limits of Legal Profession Act and services indicated in section 18 of the Notaries Act are called legal services. There are services rendered by lawyers and notaries (such as acting as a member or tribunal or arbitrator or mediator) that cannot be called legal services. Nevertheless these services are subject to PST in case if they result in legal services.

If a person renders services to his employer, such services can't be considered as legal services.

Legal Services Rendered on the Territory of BC

Legal services are subject to PST if they are rendered on the territory of BC to a person who is a resident or runs a business in BC. If legal services are rendered to a person who is not resident of BC or doesn't run any kind of business in it, such services can also be subject to PST under certain conditions.

Legal Services Rendered Outside of BC

If a person who lives on the territory of BC or runs a business there receives legal services from outside of BC, such services are subject to PST in the following cases: realty of a person is situated on the territory of BC; a person's tangible property is normally situated on the territory of BC; a person uses any other kinds of property on the territory of BC or has the right to do so; a person has a court or any other type of administrative procedure taking place on the territory of BC; if actual or prospective incorporation of a company takes place; if actual or prospective registration of a company as additional company or society takes place; if interpretation or administration of any law takes place; if actual or prospective agreement requires person's presence on the territory of BC.

Cost of PST for Legal Services

The cost of PST for legal services is fixed as 7% of its price. Price of copying or printing papers as well as transmission price is not included into the cost of PST. Such type of expenses is the responsibility of a person who provides legal services.

The cost of legal services does not include the cost of any other type of services that are not legal services (secretarial services, legal research, travel expenses). Such services should be billed separately.

Legal Services for Aboriginal Organizations

Any legal services rendered to the organization that represents interest of Canadian aborigines are not subject to PST in the following cases: negotiations are requested by any aboriginal community; if legal advice regarding aboriginal rights is needed; arguments concerning existing aboriginal agreements or rights stated in these agreements.

Legal Services for Diplomatic Members

Legal services rendered to diplomatic members are not subject to PST if a member holds valid diplomatic id card issued by the Government of Canada.