TL;DR: If you sell taxable goods or certain services to customers in British Columbia, Saskatchewan, Manitoba, or Quebec, you may need to charge and remit PST (or QST in Quebec) in addition to GST/HST. Registration can be required even if you’re outside the province or operate online.
TL;DR: Check where your customer is located and where the product/service is delivered or used. If it’s in BC, SK, MB, or QC—and your supplies are taxable—you likely need a provincial tax account. Register online via eTaxBC (BC), SETS (SK), TAXcess (MB), or Revenu Québec (QC).
Canada has three layers of sales tax to understand:
Federal: GST (5%) applies across Canada. Some provinces combine GST with a provincial portion into HST, administered federally. GST/HST is separate from PST/QST and has its own registration rules.
Provincial: Three provinces have a stand‑alone retail sales tax commonly called PST or RST—British Columbia (PST), Saskatchewan (PST), and Manitoba (RST). These are administered by the provinces, not the CRA.
Quebec: Quebec’s sales tax is QST (9.975%), administered by Revenu Québec. In Quebec, most registrants also deal with GST through Revenu Québec, but QST is distinct and requires its own registration if you make taxable supplies to Quebec customers.
Who must register for PST and QST, and when
You generally must register if you sell or lease taxable goods, software, or taxable services to customers located in the province and you carry on business in or into that province. “Carrying on business” often includes actively soliciting customers, advertising to the province, accepting orders from residents, and delivering goods there. Digital and telecom services can also trigger registration, even with no physical presence.
Quebec’s rules include a simplified QST registration system for non-resident suppliers (Canadian and foreign) of digital products and services to Quebec consumers, with a sales threshold. If you exceed the prescribed threshold over a 12‑month period supplying Quebec consumers, you must register and start charging QST. Marketplace operators can also be required to register and collect on behalf of sellers (more below).
Some provinces have limited small-seller exceptions or specific thresholds, but these vary and often don’t apply once you regularly solicit business or deliver into the province. When in doubt, check the province’s latest bulletin or contact the tax authority before making taxable sales.
Out-of-province and online sellers: obligations
If you’re located outside BC, SK, MB, or QC but sell to customers there, you can still have to register, collect, and remit that province’s tax. Provinces look at where goods are delivered or where services are used, not just where your business is located.
Digital supplies (e.g., software subscriptions, streaming, downloadable apps) are commonly taxable and can create an obligation to register, even with no physical footprint. If you don’t register when required, the customer may become self-assessing (which they generally don’t love) and you risk assessments, penalties, and interest for uncollected tax.
Marketplace facilitators: who collects the tax
Most of these provinces require marketplace facilitators (e.g., large e-commerce platforms or app stores) to register and collect PST/QST on sales they facilitate for third-party sellers.
If a facilitator is collecting on your sales, you might not need your own PST/QST account for those platform transactions—but you could still be responsible for sales made through your own website or other channels. Always confirm with the platform which taxes they collect, and keep documentation.
What is taxable under PST and QST
While details differ by province, the following are commonly taxable:
Goods: Most tangible personal property (retail goods, machinery, equipment, furniture, electronics). There are targeted exemptions (e.g., certain resale and manufacturing inputs).
Software and digital products: Prewritten software, SaaS, downloads, access codes, and many digital subscriptions are usually taxable.
Telecommunications: Internet-based voice, messaging, and streaming can be taxable.
Selected services: PST provinces tax certain services (e.g., services to tangible goods like repairs, accommodations, some admissions). Quebec’s QST follows a value-added approach akin to GST, with its own lists of taxable and exempt supplies. The mix varies, so verify your exact service type with the province.
Rates to charge
General rates at time of writing:
British Columbia PST: 7% (different rates apply to specific items, e.g., liquor, accommodation)
Saskatchewan PST: 6%
Manitoba RST: 7%
Quebec QST: 9.975%
Rates and special item rules can change. Always verify current rates for your product or service.
How to register for PST in BC, SK, and Manitoba
British Columbia (PST)
Register online through eTaxBC. You’ll provide your legal business name, CRA Business Number (if you have one), contact details, NAICS/activity description, estimated start date for taxable sales in BC, and bank details if setting up direct deposit. Once approved, you’ll receive a PST account number to use on invoices.
Saskatchewan (PST)
Use Saskatchewan eTax Services (SETS) to register. Have your business identification ready (legal name, BN if applicable), description of activities in Saskatchewan, anticipated start date, and contact/address information. After approval, you’ll receive a PST number and filing frequency.
Manitoba (RST)
Register via TAXcess (Manitoba Finance). Provide your legal name, BN (if you have one), business activity description, start date of taxable sales to Manitoba customers, and contact/banking details as needed. You’ll receive an RST number once approved.
Tip: If you sell across multiple PST provinces, plan your accounting system to track tax by province and product type. It saves reconciliation headaches later.
How to register for QST with Revenu Québec
Register through Revenu Québec’s online services (“Mon dossier pour les entreprises,” accessed via clicSÉQUR). Quebec offers standard QST registration for Quebec-based or resident businesses and a simplified QST registration for non-resident suppliers and marketplace operators supplying Quebec consumers. You’ll need your legal information, business activity, effective date, expected sales, and bank details if you choose direct deposit.
If you’re a non-resident using the simplified system, note that input tax refunds under QST don’t work the same way as full registrants. Review which system applies before you register.
Invoicing rules, exemptions, and recordkeeping
Best practice is to show provincial tax as a separate line on the invoice (e.g., “BC PST,” “SK PST,” “MB RST,” “QC QST”) with the correct rate. Include your provincial tax account number(s) where required, along with the date, invoice number, your legal name, customer name, description of goods/services, quantity, price, and place of supply (province). Quebec invoices typically display both QST and GST numbers if you’re registered for both.
Exemptions: Customers buying for resale or certain production/manufacturing uses may provide their PST/RST numbers or exemption certificates. Status Indians and Indian bands purchasing on reserve can be exempt in specific circumstances. Interjurisdictional shipments (delivered outside the province) are generally not subject to that province’s PST/QST. Keep valid documentation to support exemptions.
Records: Retain invoices, exemption certificates, tax returns, and correspondence for at least six years. Good records are your best defence in an audit.
Filing and remitting PST and QST: what to expect
After you register, the province assigns a filing frequency—monthly, quarterly, or annually—based on your sales volume. Returns and payments are due shortly after the period ends (deadlines vary by province). File and pay through the same online portals you used to register (eTaxBC, SETS, TAXcess, or Revenu Québec). Late filing or payment usually triggers penalties and interest.
Reconciliations: Match tax collected by province against what you remit, and review any exemptions or out-of-province sales that were not taxed. For multi-channel sellers, separate marketplace-collected tax from your own collections to avoid double remitting.
Adjustments and refunds: If you charged the wrong tax, issue a credit note or adjust on the next return as permitted. Each province publishes guidance on corrections and refund claims.
Quick checklist: do you need PST or QST today?
Do you sell taxable goods, software, digital products, telecom, or specified services?
Are your customers located in BC, SK, MB, or QC, and are goods delivered or services used there?
Do you advertise to or accept orders from those provinces, or use local inventory/fulfilment?
Do marketplace platforms collect provincial tax for your listings? If yes, is that only for platform sales?
Have you checked for thresholds (especially for Quebec’s simplified QST) or small-seller exceptions?
If you answered “yes” to the first two questions, registration is likely required. Confirm any thresholds or exemptions with the province, then register before your next sale.
Bottom line
Provincial sales tax obligations hinge on where your customer is and how your products or services are supplied. If you sell into BC, SK, MB, or QC, get clear on what’s taxable, register in the right portals, update your invoicing, and set a filing rhythm. It’s simpler—and cheaper—than fixing it after an audit.
Need help? Browse Tech Help Canada’s Business Directory to find tax pros and bookkeeping providers who understand PST and QST rules in your province.
