Sales Taxes

You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.

Provincial Sales Tax

Find essential information for B.C. businesses, real property contractors and consumers about the Provincial Sales Tax (PST), including requirements, registration, payments and refunds.

Motor Fuel Tax & Carbon Tax

Motor fuel tax and carbon tax apply when you purchase or use fuel such as gasoline, diesel and propane, unless a specific exemption applies.

Tobacco Tax

Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.