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When do I need to register for PST/RST/QST in Canada?

Updated

Each province has its own rules for when non-resident sellers need to register for its local sales tax.


Manitoba (RST) and Saskatchewan (PST) 

For businesses based outside of Canada, Retail Sales Tax (RST) in Manitoba and PST in Saskatchewan work very similarly. In both Provinces, where your goods are stored doesn’t make a difference to your sales tax obligations.

Province Selling on a marketplace Selling on your own website Selling on both
Manitoba You don’t need to register for RST You need to register for RST from your first sale  You need to register for RST from the first sale you make from your website, but you only have to report RST on your website sales 
Saskatchewan You don’t need to register for PST  You need to register for PST from your first sale  You need to register for PST from the first sale you make from your website, but you only have to report PST on your website sales 

British Columbia (PST) 

You’ll only need to register for PST in British Columbia as a non-resident if: 

  • You’re selling on your own website
  • You’re selling to consumers
  • Your stock is in British Columbia at the point of sale 

      If you meet all three criteria, you need to register from your first sale. In case you didn’t register at that point, we recommend you make a voluntary disclosure. Doing so might mean you can avoid some penalties. 

      Québec (QST) 

      Québec Sales Tax (QST) is a little more complicated than other Provinces. Like other Provinces, you don’t need to register for QST if you’re selling via an online marketplace. What’s different, however, is that if you register for QST, you become responsible for collecting and remitting QST on your marketplace sales. 

      Selling to Québec from your own website

      For non-residents, where your stock is when it's sold changes when you need to register for QST and under which system: General QST or Specified QST. 

      Stock in Québec 
      You need to register under the General QST System, if sales of that stock to people in Québec passes 30,000 CAD over 12 months (excluding any marketplace sales). 

      Stock elsewhere in Canada 
      You need to register under the Specified QST System, if sales of that stock or any digital goods to people in Québec passes 30,000 CAD over 12 months (excluding any marketplace sales). 

      Stock outside of Canada 
      You don’t need to register for QST.