Glossary
PST
Provincial Sales Tax is a separate retail tax that some provinces charge on top of the federal GST, rather than blending the two into one rate. The big catch for business owners is that PST usually cannot be recovered the way GST can, so it often becomes a real cost instead of a pass-through. The rules on what is taxable and who must register vary by province. Our explainer on BC PST shows how one province applies it in practice.
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