PST on Legal Services 2024


Course Date: April 12, 2024

Full Course Materials
Total: 1h 58min
Total Ethics: 1h 58min
Course Agenda ▼
Course Introduction and Land Acknowledgement
 
Raymond Lee — Program Lawyer, CLEBC, Vancouver
Thomas D. Ciz — Farris LLP, Vancouver
Trevor Shum — Farris LLP, Vancouver
 
Disclaimer
 
Presentation of Materials
 
Background Comments
 
The Obligation to Charge and Remit PST
 
Risk of Misapplication
 
Introduction to the Decision Matrix
 
Scenario #1
You are a member of the Law Society of BC and are employed by a law firm to provide legal advice on the firm's behalf to its clients. A client of the firm who lives and works in BC has asked you to represent her in negotiating and closing the purchase of a house in Richmond. 
 
Scenario #1(a)
Will PST apply to the particular services that you provide to the law firm as an employee for the benefit of the client?
 
Scenario #1(b)
Will PST apply to the particular services that the law firm in turn provides to the client?
 
Scenario #1(c)
Assume the same facts described in Scenario #1 but instead of being employed by a law firm, your law corporation is engaged by the Vancouver office of the law firm to provide legal services on the firm’s behalf to certain of its clients. You and the law firm have agreed that those legal services are provided by your law corporation on a "non-exclusive basis." 
 
Does PST apply to the legal services provided by the law corporation to the law firm?
 
Scenario #2(a)
You are a member of the Law Society of BC and are a partner in the Vancouver office of a law firm with offices in BC and Alberta. An individual who lives and works in Munich has asked you to assist her (a) in obtaining a CETA work permit for Canada and (b) to review an offer of employment issued by the Vancouver office of a BC company.
 
Does PST apply to the legal services to obtain a CETA work permit?
 
Does PST apply to the legal services to review the offer of employment?
 
Scenario #2(b)
The facts are the same as described in Scenario #2(a) but your client also asked you to review her brother's contract of purchase and sale on a condominium in downtown Vancouver which is due to close in 2025 after construction is complete. Your client has said that she will pay for your legal services.
 
Does PST apply to the legal services rendered in relation to the contract?
 
Scenario #2(c)
The facts are the same as described in Scenario #2(a) and (b) but your client now lives and works in BC and has asked you to assist her in obtaining permanent residency status. 
 
Does PST apply to the legal services rendered in relation to the application for permanent residency status?
 
Scenario #2(d)
The facts are the same as described in Scenario #2(a), (b) and (c) but you have temporarily relocated to the Calgary office of the law firm and will now be continuing to assist your client in obtaining permanent residency status while working at that office.
 
Does PST apply to the legal services rendered in relation to the application for permanent residency status?
 
Discussion regarding the application of PST to disbursements
 
Course Concludes