Canada PST/HST Registration
Canada Online PST/HST Registration
Please Select the Province where do you want to register for the PST:
British Columbia
Manitoba
Ontario
Prince Edward Island
Saskatchewan
In New Brunswick, Newfoundland, Nova Scotia and Québec the Harmonized Sales Tax (HST) has replaced both the Provincial Sales Tax (formerly known as the PST) and the Federal sales tax formerly known as the Goods and Services Tax [GST].
Please Select the Province where do you want to register for the HST:
New Brunswick
Newfoundland
Nova Scotia
Québec
The PST - Provincial Sales Tax is a tax based on the retail price of most goods and services consumed or used in Canada. Businesses that sell taxable goods, provide a taxable service, or charge admission to a place of amusement must become licensed (obtain a vendor's permit) and are responsible for collecting tax and remitting it on a regular basis.
New businesses starting retail operations in Canada, must apply to the respective provincial taxation branch for registration as a vendor and obtain a vendor permit.
A vendor permit is required to charge, collect and remit Retail Sales Tax (RST/PST) on your taxable sales.
Vendor permits do not have to be renewed. However, a Vendor Permit it becomes invalid if there is a change in legal name or business ownership.
Because the PST is administered by each province and territory, the PST goes by many other names:
- Alberta: (there are no provincial sales tax in Alberta)
- British Columbia: Social Services Tax
- Saskatchewan: Provincial Sales Tax
- Manitoba: The Retail Sales Tax
- Ontario: Retail Sales Tax
- Quebec: Quebec Sales Tax - harmonized with the GST
- Newfoundland: PST is harmonized with the GST
- Nova Scotia: PST is harmonized with the GST
- New Brunswick: PST is harmonized with the GST
- PEI: Prince Edward Island Revenue Tax
- Northwest Territories: (there are no provincial sales tax in the Northwest Territories)
- Nunavut: (there are no provincial sales tax in Nunavut)
- Yukon: (there are no provincial sales tax in Yukon)
In Canada if your business engages in any of the following activities, you must to register as a vendor and obtain a vendor’s permit from the provincial consumer taxation branch:
- Regularly make taxable sales of goods: alcoholic beverages, automotive parts an supplies, building materials, cigarettes and other tobacco products, flowers, general merchandise such as cosmetics, appliances, souvenirs, clothing, art supplies, household or office furniture, motor vehicles, propane (not a complete list. Further information can be obtained from your local retail sales tax Branch).
- Leasing goods as a lessor
- Providing legal services
- Selling parking rights
- Provide taxable services. A taxable service is any service provided to install, assemble, dismantle, repair, adjust, restore, recondition, refinish, or maintain tangible personal property: i.e. automobile maintenance and repairs, furniture repairs, re-upholstery, and refinishing, installation and servicing of software, maintenance of business equipment, such as cash registers, photocopiers, and computers. Watch repair and maintenance. (not a complete list. Further information can be obtained from your local retail sales tax Branch).
- Providing telecommunications services
- Act as liquidator, receiver, receiver-manager or trustee and dispose of assets in the cause of your business.
It does not matter what your level of income is. PST must be collected on sales of taxable items and services delivered within the province.
A vendor permit is required to charge, collect and remit Retail Sales Tax (RST/PST) on your taxable sales.
How is the PST Reported and Remitted?
Once you have a Vendor Permit, you will receive “PST/RST return” forms. You must complete and file all returns, even if you have no sales (either taxable or exempt) or PST/RST to report during the return period. You can file your returns and make your payments:
- By mail to the Ministry of Finance of your province
- In person at any Ministry of Finance Tax Office; or
- at your bank
To register, you must complete an application for Registration as a Vendor Pursuant to the Retail Sales Tax Act. On receipt of your application, the Consumer Taxation Branch will assign you a registration number, and send you a registration certificate and information concerning the collection and remittance of retail sales tax (PST)
The process for register as a vendor and obtain a vendor’s permit has three main elements:
- First you need to know is your business is required to register as a vendor in order to collect and remit the Provincial Sales Tax
- Second you need to complete the application for registration as a vendor.
- Third is to submit the complete form and filing of your registration as a vendor