Provincial Sales Tax (PST)

Whether or not you have to register for PST (Provincial Sales Tax) or RST (Retail Sales Tax) when you start a business in Canada, depends on what province or territory you're starting a business in. Here are the details with links to PST/RST registration information.

Do you have to charge PST or RST on the products and/or services your small business offers? This PST overview explains how provincial sales taxes apply to small businesses in different Canadian provinces and what each province's provincial sales tax rates are.

Once you've sold the product or provided the service, it's invoice time. Here's what information has to be on your invoice and a sample invoice using PST that you can use as an invoice template.

An outline of the process of charging, collecting, and remitting retail sales tax (RST) in Manitoba, using the example of a small retail business.

An outline of the process of charging, collecting, and remitting provincial sales tax (PST) in Saskatchewan, using the example of a small retail business.

“If I am selling taxable goods and/or services through a Web site to people in other provinces, do I have to charge and remit other province’s sales taxes?” is one of the most common questions about ecommerce. This article explains how to handle provincial sales taxes (PST) on your online sales.

An explanation of PST (also known as RST) and how the PST or RST applies to small businesses, with related resources.

Find bulletins, notices, and the retail sales tax forms you need by clicking on the appropriate link. To find out whether or not you need to register for the PST, follow the 'Pamphlets' link and then select "Do I Need To Register? Retail Sales Tax..."

Who needs to register for the HST, how to register, and where to get more information about the Harmonized Sales Tax.

This index page links to forms for registering to collect the PST, and information about the PST such as appeals, refunds and payments.

This table of contents will lead you through the process of registering for, collecting, and reporting provincial sales taxes in Quebec - and inform you about the special rules that exist under the Quebec Sales Tax system.

This index on the PST in Sakatchewan includes information on vendor responsibilities, rates, bulletins on the PST, and a link to a page where you can download forms such as the Application For Vendor's license.