Mandatory electronic filers for PST

You must file your tax returns and pay your taxes electronically if your business:

• Has $1.5 million or more in total Canadian sales and leases in the last 12 months, or
• Sells any taxable accounting, architectural, engineering, geoscience, non-residential real estate or security services provided on or after October 1, 2026

If you do not file and pay electronically, you may be charged:

• A 5% penalty on the amount of tax you did not file or pay electronically, if your business has $1.5 million or more in total Canadian sales and leases in the last 12 months
• A 10% penalty on the amount of tax you did not file or pay electronically in all other circumstances

How to file and pay electronically

Your electronic filing and payment options depend on the type of tax you collect. 

Provincial sales tax (PST)

If you collect PST, you can file and pay your taxes electronically:

• Online using eTaxBC
• Through your bank or financial institution

Municipal and regional district tax (MRDT)

If you collect MRDT, you can file your return electronically:

• Online using eTaxBC

And you can pay your taxes electronically:

• Online using eTaxBC
• Through your bank or financial institution