Report & Pay PST Through Mail or Courier
A disruption to postal services could happen as soon as September 26. Penalty and interest rules still apply so you may want to choose an option that doesn’t require mail services.
You can report and pay by mail or courier 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.
Mail or courier your completed tax return(s) and payment to the following addresses. Do not send cash.
Provincial Sales Tax
PO BOX 9443 STN PROV GOVT
VICTORIA BC V8W 9W7
Provincial Sales Tax
Ministry of Finance
1802 Douglas Street
Victoria BC V8T 4K6
Remember to include your PST account number on your payment, including any municipal and regional district tax (MRDT) payments, so your account can be easily identified for processing your payment(s). Please make your cheque, bank draft or money order payable to the Minister of Finance.
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.
To be considered on time, if sent by courier, PST returns and full payment must be received and dated on or before the due date by our office. If mailed, the PST return with full payment must be postmarked by Canada Post on or before the due date. Meter marks and non-Canadian postmarks aren't used to determine if a return or payment is on time.
If you're already registered to collect PST and you haven't set up an online account with us, you will receive a paper tax return in the mail when it's time for you to file and pay tax. If you offer four or more units of accommodation, you will also receive an 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 send the remittance coupon from the bottom of each return with your payment.
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)
- Municipal and Regional District Tax Return (FIN 401) (PDF)
Payments in U.S. Dollars
If you are an out-of-country business, you may make a payment using a cheque in US dollars. If you do, please note that:
- your return must still be completed in Canadian dollars, and
- the exchange rate used at the time we process your payment may result in a debit or credit balance on your account.