Glossary
PST registrant
A PST registrant is a business that has registered with a province, such as British Columbia, to collect and remit its provincial sales tax on taxable sales. Registration is generally required once a business sells or leases taxable goods or services into the province, a rule that also catches many out-of-province and online sellers with no local presence, and it is handled separately from GST/HST registration with the CRA. Once registered, a business must charge PST on its taxable sales and file returns on its assigned schedule, even for periods with no PST collected. Our BC PST registration guide covers who must register and how.
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