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Provincial sales tax (PST) is a retail sales tax that is payable when a taxable good or service is acquired for personal use or business use, unless a specific exemption applies.
The PST generally applies to:
If your business is required to register to collect PST, you must charge and collect PST at the time the tax is payable, unless a specific exemption applies. You report and pay the PST you collect as well as the PST you may owe on items you use in your business.
Generally, the rate of PST is 7% on the purchase or lease price of goods and services, except for the following:
The following taxes are also in effect: