Contact us with your PST questions.
The 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:
Some goods and services are exempt from PST.
Goods and services
Less than $55,000
$55,000 to less than $56,000
$56,000 to less than $57,000
$57,000 or more
Other motor vehicles and trailers
Vehicles, boats and aircraft acquired from private individuals or non-GST registrants (purchased or received as a gift)
Manufactured mobile homes (on 50% of the purchase or lease price or fair market value)
Manufactured modular homes (on 55% of the purchase or lease price or fair market value)
Portable buildings (on 45% of the purchase or lease price or fair market value)
The following taxes are also in effect:
The $5 battery levy on lead acid batteries no longer exists. An industry stewardship program was implemented in July 2011 for the recycling and responsible disposal of lead acid batteries.