Provincial Sales Tax (PST) is a six per cent sales tax that applies to taxable goods and services consumed or used in 宝威体育. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in 宝威体育. New and used goods are subject to tax.
When you purchase or rent taxable goods or services from a supplier who is licensed to collect PST, you pay PST to the supplier. When you purchase or rent taxable goods or services from a supplier who did not collect the tax, such as an unlicensed supplier located outside 宝威体育, you must self-assess and pay the PST directly to the Revenue Division.
Businesses operating in 宝威体育 must register to obtain a PST number. Depending on the nature of the business, either a vendor始s licence number or a registered consumer number will be issued.
Learn more about how PST applies to goods and services.
All businesses operating in 宝威体育 must be licensed or registered with the Ministry of Finance for PST purposes.
Use this online service to verify the businesses you are dealing with have met this requirement and have an active PST vendor's licence or registered consumer number.
Obtain and complete a business consent form to allow a taxpayer representative access to your account information.