PST on Legal Services 2024

Product Type: Course

Session 1

Format

Courses - Rebroadcast

Start Date & Time

2024-07-16

End Date & Time

2024-07-16

Online Provider

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Session 2

Format

Courses - Rebroadcast

Start Date & Time

2024-07-23

End Date & Time

2024-07-23

Online Provider

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DescriptionMore DetailAgenda

You had better get it right!

Friday, April 12, 2024
10:00 am – 12:15 pm
via webinar only

—Rebroadcasts—
On the rebroadcast date, you will have until midnight of that rebroadcast date to access the course. Please note that technical support will be available during regular CLEBC business hours.

Summer Series 2024
Tuesday, July 16, 2024
Tuesday, July 23, 2024

Can't make the webinar or rebroadcasts?
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Who should attend: Lawyers who practice law in BC and invoice clients for their legal services. This course will be of particular interest to managing partners and law firm administrators.

Learning level: Intermediate

During this course, you will be introduced to a decision matrix in determining when to levy and collect PST on legal services. You will then work through a series of fact patterns typically encountered by lawyers in applying that decision matrix.

At this course, you will:

understand the broad legal framework under which PST arises on legal services
learn when you are required to levy and collect PST on legal services
identify circumstances under which legal services are exempt from PST

Law Society of BC CPD Hours: 2 hours (this course will contain a minimum of 2 hours pertaining to professional responsibility and ethics, client care and relations, and/or practice management)

Course Chairs
Thomas D. Ciz — Farris LLP, Vancouver
Trevor Shum — Farris LLP, Vancouver

Pricing	EARLY BIRD Register by Mar. 15/24	Regular Price After Mar. 15/24
Live Webinar	$165	$188
Live Webinar Articled Student	$94	$94

Summer Series 2024	EARLY BIRD Register by June 17/24	Regular Price After June 17/24
Rebroadcast	$149	$170
Rebroadcast Articled Student	$85	$85

Are you a member of the Indigenous legal community (lawyer/Articled Student/legal support staff/paralegal) or a non-lawyer Indigenous community member?
We value your contributions and encourage your participation in all of our programs. To increase accessibility, we offer a 50% discount* to all Indigenous lawyers/Articled Students/legal support staff/paralegals and a limited number of free online registrations to non-lawyer Indigenous community members. (*discount applies to Regular prices, not Early Bird prices). Please contact Customer Service to find out more.

Unable to attend a course without financial assistance from CLEBC?
Click here for bursary information.

Want to register for a course now, but prefer a monthly payment plan?
Check out our Easy Pay Plan.

Registration includes an electronic copy of the reference materials.

CLEBC Program Lawyer*
Raymond Lee
rlee@cle.bc.ca
*non-practising

Course Chairs
Thomas D. Ciz — Farris LLP, Vancouver
Trevor Shum — Farris LLP, Vancouver

About the Course Chairs
Thomas Ciz is an Associate Counsel in the Tax Practice Group. Thomas has broad experience in taxation and corporate/commercial law having initially served clients at a national firm and now at Farris LLP. As well, Thomas has acted as general counsel for both public and private corporations.

Trevor Shum’s practice involves advising individuals and companies on corporate and tax matters—including mergers and acquisitions, corporate reorganizations, individual tax planning, and dispute resolution.

Trevor earned his JD from UBC and his Honors Business Administration degree from Western University. Trevor is also a chartered professional accountant.

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

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