Provincial sales tax — BC PST, Saskatchewan PST, Manitoba RST
Non-HST provincial sales taxes: registration, calculation, filing
Three western Canadian provinces (BC, Saskatchewan, Manitoba) chose not to harmonise their provincial sales tax with the federal GST, maintaining separate PST regimes. Each has its own rules on what's taxable, registration thresholds, exemptions and filing schedules. This guide compares the three and walks through compliance.
BC PST — 7% on goods and certain services
Administered by BC Ministry of Finance via eTaxBC. Registration threshold: $10,000 in BC sales. Taxable: tangible personal property, software, certain services (legal, accounting, advertising). Exempt: groceries, prescription medications, children's clothing under $14, books. Filing: monthly/quarterly/annual based on tax owing.
Saskatchewan PST — 6%
Administered by SK Ministry of Finance via SETS. Registration threshold: $30,000 in worldwide sales. Taxable: tangible personal property, certain services (telecom, electricity, accommodation, restaurant meals over $10), most insurance premiums. Exempt: groceries, prescription drugs, agricultural products.
Manitoba RST — 7% Retail Sales Tax
Administered by Manitoba Department of Finance. Registration threshold: $10,000. Taxable: tangible personal property, accommodation, telecom, software, business services. Exempt: groceries, prescription drugs, children's clothing under $150, agricultural production materials.
Inter-provincial sales (BC/SK/MB out-of-province)
Generally: if seller is registered in BC/SK/MB and customer outside that province, no provincial tax applies (but federal GST still applies). Customer in BC/SK/MB receiving goods from another province: tax applies if seller is registered for the province's PST, or if the customer self-assesses.
Frequently asked questions
Why doesn't BC/SK/MB use HST?
Political choice — these provinces chose to maintain separate provincial tax regimes rather than harmonising with GST in the early 2010s HST consolidation.
Multiple PST registrations needed?
Yes — separate registration per province where you sell taxable goods/services above the threshold. BC, SK, MB each separate registration and filing.
Tax-exempt items?
Vary per province. Common exemptions: groceries, prescription drugs, children's clothing (BC under $14, MB under $150). Books exempt BC. Each province has detailed item lists.
Out-of-province sales?
Generally: shipping from BC to Ontario, BC PST doesn't apply (federal HST applies, customer self-assesses). Shipping into BC from Alberta: BC PST applies if seller registered.
Carrier or marketplace platform?
Yes — Amazon Canada, Shopify and other platforms collect provincial PST on behalf of sellers in some provinces. Verify your platform's tax handling per province.
Related solutions & industries
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