In August 2023, the province of British Columbia (BC) announced changes to the application of Provincial Sales Tax (PST) to online marketplace facilitators, online marketplace sellers and online marketplace services. The changes came into effect on July 1, 2023 and full details are contained in Bulletin PST 142, which can be accessed here: PST 142 Online Marketplace Facilitators and Sellers, and Online Marketplace Services (gov.bc.ca).
Of note, the bulletin states that, effective July 1, 2023, online marketplace facilitators are not required to collect PST on goods located outside Canada at the time of sale, regardless of whether the good is intended for personal or commercial use.
The Canada Border Services Agency (CBSA) has advised that its process has not changed, and the CBSA is still collecting PST in accordance with their agreement with the province of BC and the policies outlined in D2-3-6.
Memorandum D2-3-6 – Non-commercial Provincial Tax Collection Programs (cbsa-asfc.gc.ca).