What taxes does my business have to charge when shipping to
Generally speaking, a vendor should register to collect
the PST of another province if they have a business presence
(e.g. office, salespeople) in that province. If the vendor does not have a
business presence in a province to which they are shipping,
it is usually the responsibility of the buyer of the goods
to remit the provincial sales tax. For more
information on individual provinces, see below.
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:
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.
Saskatchewan indicates that non-resident businesses should
consider registering to collect their provincial sales tax,
as a convenience to their customers. For more
information, see the province of Saskatchewan article:
I am a non-resident vendor making sales into the Province. Do I have to
collect tax on my sales? - Go to Common
questions about provincial sales tax on the Government of Saskatchewan
website, and scroll down to this topic.
Since Quebec made significant changes to their QST system
effective January 1, 2013, in general, the rules governing the application of
the QST are harmonized with those concerning the GST/HST. See links to
more information under the heading HST provinces.
All vendors who are registered to collect GST are
automatically registered to collect HST. A GST
registrant in a non-HST province who sells goods which are
delivered to an HST province must collect the HST. A registrant in an
HST province who sells goods which are delivered to a non-HST province would
collect only the GST, not the HST. For GST and HST rates see the GST
and HST page.
For more information, see Canada Revenue Agency