a. British Columbia
The province of BC (re PST being re-implemented effective
April 1, 2013) indicates that out-of-province Canadian vendors should register to collect provincial sales tax for
a province if they regularly do all of the following:
Sell taxable goods or software to customers in BC.
Accept purchase orders (including by telephone, mail, e-mail or internet)
from customers located in BC.
Deliver taxable goods or software to a location in BC. Delivery into
BC includes goods and software that are shipped physically or
electronically, even if they are delivered through a third party, such as a
Solicits sales in BC (through advertising or other means, including mail,
e-mail, fax, newspaper or the internet) for orders to purchase taxable goods
For more information, see the following on the BC web site:
PST 001 Registering to Collect Provincial
Sales Tax (pdf)
The province of Manitoba indicates that out-of-province
vendors should register to collect provincial sales tax for
a province if all of the following criteria are met:
The vendor solicit sales in the province through
advertising or other means.
The vendor accept orders originating in the
The goods are acquired for consumption and use in the
province, not for resale.
The vendor causes the goods to be delivered to a
location in the province, regardless of who pays the
For more information, see the following on the Manitoba web
sales tax bulletins See Bulletin #004, Information for
Vendors, and go to Out of Province businesses under Section
c. Ontario (prior to implementation of HST
on July 1, 2010)
The province of Ontario indicates that out-of-province
businesses selling taxable goods to Ontario residents and
businesses are required to register only if they have a
business "presence" in Ontario. Otherwise,
they can voluntarily register if desired, as a convenience
to their customers in Ontario.
For more information, see the province of Ontario guide:
Guide 202 - Goods
brought into Ontario See the section on
d. Prince Edward Island
The Prince Edward Island Revenue Tax Act puts
the onus on the person who brings into, causes to be
brought into, or takes delivery within, the province of
goods for consumption in the province, to self-assess and
remit the tax. There is no legislation in place
requiring out-of-province vendors to register.
However, they do encourage out-of-province vendors to
register and collect the PST on sales to PEI consumers.