You do not have to pay PST if you purchase goods in B.C. and:
We consider the goods to be shipped by the seller if:
Note: if you later bring or send the goods into B.C., or receive delivery of the goods in B.C., you must self-assess PST on the value of the goods unless a specific exemption applies.
To support the exemption, the seller must keep documentation that shows they delivered the goods outside of B.C., such as a bill of lading, third-party delivery documents or shipping invoices.
Sellers may also use the Out-of-Province Delivery Exemption (FIN 462) (PDF, 300KB) to record the goods they delivered to a location outside B.C. The FIN 462 is an optional form that may be used in addition to the required documentation described above.
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