A GST number in BC is a federal GST/HST account; a BC PST account is provincial. A business may need one, both or neither. You can register for the GST number with the CRA online through Business Registration Online in your CRA account; if you do, save or print the number during your online session. Get the BC PST number separately from the BC government through eTaxBC.
| GST number | BC PST number | |
|---|---|---|
| Issued by | CRA (federal) | BC government (provincial) |
| Apply through | Business Registration Online, in your CRA account | eTaxBC online PST registration |
| Must register when | You make taxable supplies in Canada in the course of business activity in Canada and are not a small supplier (for most businesses, see the $30,000 small-supplier threshold); some businesses must register even if they are small suppliers | You are located in BC and sell or lease taxable goods, or provide software or taxable services, in the ordinary course of business in BC, unless you qualify as a small seller |
| Number looks like | 123456789 RT0001 | A separate BC PST number, in the format the BC government issues |
| Rate charged | 5% | 7% general rate |
| File and pay through | File the CRA GST/HST return; pay online, in person or by mail | eTaxBC, your bank, a government office, or mail or courier |
How do I get a GST number in BC?
To register online, use CRA Business Registration Online (BRO). Since July 14, 2026, BRO is only available through your CRA account. If you cannot complete your registration online, the CRA says you must mail Form RC1 (what Form RC1 covers).
For most businesses, the federal small-supplier test is $30,000 of worldwide taxable revenue, including zero-rated supplies and relevant associated-person revenue; if you exceed it in one calendar quarter, GST/HST applies starting with the sale that takes you over the threshold; if the excess is spread over four consecutive quarters instead, the end of small-supplier status and the effective date follow a different rule (full small-supplier rules; CRA: when to register). A GST/HST program account has a nine-digit business number, an RT program identifier and a four-digit reference; the nine-digit number alone is not proof of an active GST account (see the format). CRA: register a GST/HST account.
To confirm that a business charging you GST/HST is registered, use CRA’s GST/HST Registry search. Different rules can apply to a business based outside Canada; see GST/HST registration for non-residents.
Who must register for BC PST?
A business located in BC generally needs British Columbia PST registration if, in the ordinary course of business, it sells or leases taxable goods, provides software, or supplies taxable services in BC. BC also has specific rules for accommodation, marketplace facilitators and businesses located outside the province. A federal GST number does not satisfy the PST registration requirement. See the GST/HST registration guide for the federal side of the same question and the provincial PST overview for how BC compares with other PST provinces. BC registration guidance.
BC’s PST applies to specified goods and services, not every service. For example, legal services can be taxable, subject to the applicable rules. In September 2026, BC announced it is pausing the planned October 1, 2026 expansion of PST to other professional services, through a temporary regulation. Check current guidance for your particular service instead of assuming the proposal took effect. BC announcement, September 18, 2026.
BC’s small-seller exception: the conditions work together
Being below $10,000 alone does not establish that you are a BC small seller. Bulletin PST 003 sets a list of conditions, including:
- You are located in BC and sell eligible goods, software or services. Some products, including tobacco, cannabis, vapour products and vehicles, are not eligible goods under the bulletin; accommodation and other activities have their own rules.
- You do not maintain established business premises and do not regularly make retail sales from established commercial premises. A shop, including a home-based storefront, can disqualify you. BC defines regularly in this context as four or more occasions in 12 months.
- Gross revenue from retail sales of eligible goods, software and services was no more than $10,000 in the previous 12 months, and estimated revenue for the next 12 months is no more than $10,000. The historic calculation includes eligible taxable and exempt retail sales, including sales outside BC or Canada.
- You have not sold goods wholesale for resale in the previous 12 months. The exception is unavailable to certain categories, including lessors, independent sales contractors, certain real-property contractors and online marketplace facilitators.
This is a practical checklist, not a substitute for the bulletin’s complete definitions. If an eligible craft seller makes $8,000 in relevant retail sales from market stalls, expects $9,000 in the next 12 months, has no disqualifying premises or wholesale sales, and satisfies the other conditions, the small-seller exception may apply. A retailer operating a shop is not a small seller just because sales are $8,000. BC Bulletin PST 003; BC small-business guide.
An unregistered small seller does not charge PST on eligible sales, but generally pays PST on taxable inventory acquired for resale and on taxable business purchases. BC says a person who is not required to register may nevertheless choose to register in some circumstances, including to use a PST number for an applicable resale exemption. The conditions matter: do not use another seller’s number or assume every business purchase is exempt. BC small-business guide.
What if the seller is outside BC?
Different rules apply according to the seller’s location and activities. For example, certain sellers outside BC must register based on specified sales to BC customers and a $10,000 test, while holding goods in BC inventory, leasing goods or operating a marketplace can trigger different obligations. The in-province small-seller checklist is not a universal safe harbour for remote sellers. Check the exact category in BC Bulletin PST 001.
How to register for BC PST
- Identify the taxable products or services, business structure, locations and date the obligation begins. Gather legal and operating names, contact information and the details requested in the application.
- Register online through eTaxBC using FIN 418, Application for Registration for Provincial Sales Tax.
- Keep the confirmation and PST number, set up account access where needed, collect the applicable PST and file and pay according to the assigned reporting schedule. You can report and pay PST online using eTaxBC, through your bank, at a government office, or by mail or courier; some businesses must file and pay electronically. Keep invoices and exemption documentation.
See BC registration forms and register to collect PST.
How do GST and PST appear on a sale?
For an ordinary $100 sale subject to both general rates, 5% GST is $5 and 7% PST is $7, giving a $112 total. Keep the taxes distinguishable in your records and provide the information a registered buyer needs to support an input tax credit. For some special rates, the calculation differs: BC says GST applies to PST when the PST rate is greater than 12%, such as certain vapour products and passenger vehicles. BC small-business guide; CRA ITC records.
Sources checked October 22, 2026.