A BC business may need a provincial sales tax (PST) account, a federal GST/HST account, both, or neither. They are separate registrations: BC administers PST, while the Canada Revenue Agency (CRA) administers GST/HST. The general rates are 7% PST and 5% GST on a transaction subject to both, but an item’s tax treatment and the seller’s obligations must be checked separately. BC: register to collect PST; CRA: rates.
Who must register for BC PST?
A business located in BC generally must register 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. 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, the province announced a pause to the proposed expansion of PST to other professional services that had been scheduled for October 1, 2026. 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.
- Apply through eTaxBC using the PST registration application. BC identifies FIN 418 as its application form; its online application does not require an eTaxBC login. Paper, mail, fax and in-person routes are also described by the province.
- 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. Keep invoices and exemption documentation.
See BC registration forms and register to collect PST.
How do I get a GST number in BC?
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 over four consecutive quarters rather than one, the end of small-supplier status and the effective date follow a different rule. Taxi and commercial ride-share operators have special registration rules. CRA: when to register.
Prepare the effective date, fiscal year, business identity and owner details, then use CRA Business Registration Online if eligible. Since July 14, 2026, access requires signing in to a CRA account. The CRA page explains alternative channels for situations BRO cannot handle. 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. CRA: register a GST/HST account.
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 16, 2026.