Charging and collecting PST

Search Provincial Sales Tax

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
    • Telecommunication services, including internet services and digital and electronic media content such as music and movies
  • Gifts of vehicles, boats and aircraft

Starting April 1, 2022, all boat and aircraft PST collectors will be able to enter all of their monthly boat or aircraft transactions offline on a specially formatted Excel spreadsheet and then upload it electronically to their eTaxBC account each month. 

Instructions for using and submitting this conveniently formatted spreadsheet can be found by logging on to your eTaxBC account and navigating to “File boats & air” schedule in the “I Want To…” section.

Municipal and regional district tax (MRDT) generally applies whenever PST applies to accommodation, but only in jurisdictions that participate in the MRDT program.

Learn more about when to charge and collect PST (PDF).

Read more about industry specific information below.

PST information by industry
Industry Related information
Accommodation and food services
Energy and natural resources
Farming and fishing
Land and buildings
Motor vehicles

Subscribe to our What’s new page to be alerted to new information as it becomes available.

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.