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, New Brunswick, Ontario and BC, you don't need to register for the PST separately, because these provinces operate under a harmonized sales tax (HST) where the GST (Goods and Services Tax) and PST are combined.
Alberta, Yukon, Nunavut and the Northwest Territories have no Provincial Sales Tax, 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, Manitoba or Saskatchewan and your business involves retail sales, you will have to register for the PST.
How to Charge and Remit Retail Sales Tax in Manitoba and How to Charge and Remit Provincial Sales Tax in Saskatchewan explain how the process of collecting and remitting Provincial Sales Tax works, while How to Invoice With PST includes an invoice model that you may find useful.
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.
For GST/HST information, see Answers to Common GST/HST Questions and/or the Goods and Services Tax library.
