Whether or not you have to register for PST (Provincial Sales Tax) or RST (Retail Sales Tax) when you start a business depends on what province you’re in and what you’re selling; in those provinces that have a Provincial Sales Tax, PST is charged on retail sales.
In Newfoundland, Nova Scotia and New Brunswick, you don’t need to register for the PST separately, because these provinces operate under a harmonized sales tax (HST) where the GST and PST are combined.
Alberta, Yukon, Nunavut and the Northwest Territories have no PST, so obviously you don’t need to register for PST if you start a business in one of these provinces or territories.
If you start a business in Prince Edward Island, Quebec, Ontario, Manitoba, Saskatchewan or BC and your business involves retail sales, you will have to register for the PST.
For information on how collecting and remitting PST works, see How to Charge and Remit Retail Sales Tax.
For information on how to register for the PST/RST, go to Provincial Sales Tax (PST/RST) and follow the appropriate link to the PST/RST information for your province.
