Step 8: Register for Provincial Sales Tax (PST)

PST is a retail sales tax that applies when a taxable good or service is: 

• Purchased 
• Obtained  
• Or brought into British Columbia 

This means that if you sell or rent taxable goods or services, or provide accommodation in British Columbia, you may be required to register with the Ministry of Finance to charge and collect PST. To find out more about PST and how to register, go to the Ministry website at: www.gov.bc.ca/pst. 

If your business is required to register, you must: 

• Charge and collect PST on your sales, unless a specific exemption applies Report and pay the PST you collect and the PST you may owe on items you use in your business 

The Ministry of Finance also offers webinars on PST fundamentals. More information, including the next scheduled webinar can be found here: https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/seminars.  

If you provide accommodation in certain areas of the province, you may also need to charge Municipal and Regional District Tax (MRDT) on the purchase price of accommodation. The MRDT is currently collected in over 50 municipalities across the province. The collected funds are used for tourism marketing for the local area. To find out more about the MRDT, please visit: https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/accommodation