Charging and collecting PST
Search information about the B.C. PST
Last updated: March 20, 2023
Businesses that are required to register must charge and collect tax at the time the tax is payable, unless a specific exemption applies to the sale or lease.
PST generally applies to:
- The purchase or lease of new and used goods in B.C.
- Goods brought, sent or delivered into B.C. for use in B.C.
- The purchase of:
- Software
- Services to goods such as vehicle maintenance, furniture assembly, computer repair
- Accommodation
- Legal services
- Online marketplace services
- Telecommunication services, including internet services and digital and electronic media content such as music and movies
- Gifts of vehicles, boats and aircraft
Municipal and regional district tax (MRDT) generally applies whenever PST applies to accommodation, but only in B.C. areas that participate in the MRDT program.
- See Accommodation to learn more and use our MRDT location map to find participating areas.
Learn more about when to charge and collect PST (PDF, 264KB).
Read more about industry specific information below.
Industry | Related information |
---|---|
Accommodation and food services | |
Energy and natural resources | |
Farming and fishing | |
Goods | |
Land and buildings | |
Motor vehicles | |
Retail |
|
Services |
Reporting and paying tax
You must report and pay (remit) to the government any tax you charge, whether or not you have actually collected it from your customer. You must remit all tax charged within a reporting period no later than the last day of the month following the reporting period.
Learn more about reporting and paying tax.
Report suspected tax non-compliance
If you know or suspect a person or business isn’t complying with B.C. tax laws, you can anonymously report them using the online tip form.
You can also submit a tip over the phone 24 hours a day, 7 days a week at 1-877-977-0858
Related pages
Need help?
Our hours of operation are Monday through Friday, 8:30 am - 4:30 pm.
Toll Free (within Canada and the U.S.A.): 1-877-388-4440
Phone: 1-250-410-0373
Email: CTBTaxQuestions@gov.bc.ca