• Did you know that the 5% PST can be applied to supply only contracts?

    Supply Only Contracts
    PST Rate of 5% can be applied (short term or long term) when all 4 of the following criteria exists:
    • The purchase order must be dated and submitted to the supplier prior to March 23, 2017
    • The purchase order must have been accepted by the supplier prior to March 23, 2017, with the following:
      • Itemized listing of product to be purchased;
      • Quantity of product to be purchased; and
      • Purchase price per item.
    • Prior to March 23, 2017, the items were invoiced to the customer and either;
    • All or a portion of the items listed on the purchase order were delivered to the customer; or
    • The items were partially or fully paid by the customer.
    • There are no subsequent changes to the stated terms of the purchase order dated on or after March 23, 2017.