An overview by Borden Ladner Gervais, Taxand Canada
Following the referral of further projects to the Major Project Office and a new federal–provincial MOU supporting a privately financed pipeline to British Columbia, 12 projects may now fall under review in 2026. Although many remain at an early stage, stakeholders should already assess the indirect tax implications.
Given the stringent and highly technical PST rules in provinces such as British Columbia, early tax planning, careful contract drafting and clear allocation of tax risk are essential to avoid irrecoverable costs, audit exposure and reduced bid competitiveness.
Tanner Shapka and Owen Clarke from our Canadian member firm Borden Ladner Gervais has published an overview of the major projects and key indirect tax considerations, which can be read here.
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