Register to Collect PST
Due to higher than normal volumes, your registration application may take up to 30 business days to be processed. There may be further delays if any documentation is missing from your application.
You need to register to collect PST if you sell or lease taxable goods, or provide software or taxable services in the ordinary course of business in B.C. You may also need to register if you’re located outside the province but make sales in B.C.
You have the following options to register to collect PST:
Your registration can take up to 21 business days to be processed.
When you register, you're assigned a new PST number. The new PST numbers are 11 characters long and are in this format:
If you indicate on your registration that you sell accommodation in a B.C. jurisdiction that collects the municipal and regional district tax (MRDT), you'll automatically be set up to collect MRDT. Your PST number also applies to your MRDT return.
- Read Accommodation (Bulletin PST 120) (PDF) for more information and a list of participating municipalities and regional districts.
Examples of When You're Required to Register
In the ordinary course of your business, you:
- sell taxable goods like alcoholic beverages, cannabis products, motor vehicles, boats, building materials, household or office furniture
- lease taxable goods like motor vehicles, tools and equipment, aircraft and art work
- provide services to taxable goods like:
- repairing or maintaining automobiles, knives, watches, TVs
- applying protective treatments like fabric protection
- sell software
- provide legal services or telecommunication services
- sell accommodation
Examples of When You Don't Need to Register
- you sell only non-taxable or exempt goods like food for human consumption, bicycles or children’s clothing
- you provide only non-taxable or exempt services like transportation or dry cleaning services
- you're a wholesaler
- For detailed information on how and when to register to collect PST, see Registering to Collect PST (Bulletin PST 001) (PDF)