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If I don't have to charge GST, do I have to charge PST?


who has to charge provincial sales tax?

It's nice but what taxes do I charge?

Image © Malinda Welte
Question: If I don't have to charge GST, do I have to charge PST?

Yes, if your business resides in a province that has provincial sales tax, or retail sales tax as it is also called, you will have to charge, collect and remit PST unless you are selling a product or service that is PST exempt in most cases.

The two types of taxes operate under different rules. The GST is a federal tax. The rules governing the PST, a provincial tax, vary from province to province.

Generally, there is no small supplier exemption for the PST. If you are selling PST taxable goods and services, you must register for PST and collect and remit the tax, even if you are making less than $30,000.

However, the province of BC has a Small Seller exemption. Read the requirements to be a Small Seller in BC here.

To find out if you must charge PST on the particular goods and/or services you are selling, you will have to check with the appropriate government ministry in your province. For instance, in BC, provincial sales tax is administered by the Consumer Taxation Branch. You'll find links to the different provincial pages on PST in the Provincial Sales Tax section of this website.

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