The Provincial Sales Tax, commonly referred to as PST, is a a provincial tax imposed on the consumers of most goods and particular services in a particular province.
Because the PST is administered by each province and territory, the provincial sales tax goes by many other names, from the Retail Sales Tax (RST) in Ontario and Manitoba through the Social Service Tax in B.C.. In Nova Scotia, New Brunswick, and Newfoundland and Labrador, the PST is part of the HST (Harmonized Sales Tax), effectively combining the PST and GST.
The PST rate also varies from province to province and is even calculated differently. (See The PST or RST for Small Businesses for more on PST/RST rates and calculations.)
Any business that sells products and many businesses that provide services need to register for, collect and remit the PST or RST (except in Alberta, Yukon, Nunavut, or the Northwest Territories where there are no provincial sales taxes). My Provincial Sales Tax Library has more information about the PST or RST system in different provinces.
