Tax

Provincial Sales Tax

Also called: PST, QST, RST

A separate provincial sales tax charged in provinces that have not harmonised with the federal GST.

Varies by jurisdiction. Applies only in non-harmonised provinces; rules differ in each.

British Columbia, Saskatchewan and Manitoba administer their own retail sales taxes, and Quebec administers QST. Each has its own registration thresholds, rules and exemptions, separate from GST/HST.

Why it matters: selling into a non-harmonised province can create a registration obligation there even without a physical presence.

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Legal information, not legal advice. Rules differ by province and change over time. A licensed lawyer must review your matter.

Editorial status: Lawkin Editorial — pending independent legal review.

Provincial Sales Tax — Canadian legal glossary | Lawkin — Lawkin