Report and pay PST at a government office

You can file and pay tax in person at a government office if your business has less than $1.5 million in total Canadian sales and leases in the last 12 months. Otherwise, you must file and pay tax electronically.

If you're registered to collect PST and you haven't set up an online account with us, you'll receive a paper tax return in the mail when it's time for you to file and pay tax. If you offer taxable accommodation, you'll also receive a municipal and regional district tax (MRDT) paper tax return for each participating area that you offer accommodation in.

You will need to complete all the paper tax returns for the reporting period and bring them with you when you pay in person. You can submit your tax return and payment in person at one of the following government locations:

• In-person - Service BC centre
  Payments by cash, debit, cheque, bank draft or money order made payable to the Minister of Finance are accepted. Payment cannot be made by credit card.
   
• Drop box only - 1802 Douglas Street in Victoria
  Drop off your envelope with your return and payment by cheque, bank draft or money order made payable to the Minister of Finance. Don't drop off cash.
   
• Note: We will not accept payments by international bank draft of less than $500 Canadian dollars. Bank drafts under $500 will be returned to you and you will need to make alternate payment arrangements. 

Remember to include your PST account number on your payment, including any MRDT payments, so your account can be easily identified for processing your payment(s).

If you don't receive a return from us, but it's getting close to when you need to file your return and pay tax, you can download and complete a blank tax return:

• Provincial Sales Tax Return (FIN 400) (PDF, 471KB)
  • Guide to Completing the PST Return
• Municipal and Regional District Tax Return (FIN 401) (PDF, 412KB)
  • Guide to Completing the MRDT Return