BC PST Registration
Vendors selling taxable goods or services in BC must register for PST through eTaxBC; voluntary registration is also available for businesses that want to reclaim resale exemptions.
Definition
BC PST registration is the process of obtaining a PST number from the BC Ministry of Finance, which authorizes a vendor to collect and remit Provincial Sales Tax. Registration is mandatory for most sellers of taxable goods or services in British Columbia, and voluntary registration is available in limited cases. Registration is handled through eTaxBC, the Ministry's online tax portal.
Key rules
Mandatory registration applies to:
- A business located in BC that sells or leases taxable tangible personal property at retail in the ordinary course of business.
- A business located in BC that provides a taxable service listed in the Provincial Sales Tax Act.
- An out-of-province seller (Canadian or foreign) that solicits orders from BC customers and exceeds $10,000 in gross BC revenue from taxable sales in any 12-month period.
- A business that leases taxable goods situated in BC.
- A software or telecommunications vendor meeting the expanded nexus rules introduced in 2020 (see PST Notice 2020-003).
Registration is not mandatory (but may be voluntarily pursued) for:
- A business that only sells exempt goods or services.
- A business below the $10,000 out-of-province threshold.
- A purchaser who wants a PST number solely to claim a resale exemption (this is handled via exemption certificates, not full registration).
Once you cross the $10,000 out-of-province threshold in any rolling 12-month window, registration is required before the next taxable sale. Backdating is not a remedy: unreported PST is collected with interest and penalties under the Act.
Example
A BC incorporated consulting firm begins selling a downloadable subscription software product to BC customers on June 1, 2026. By October 2026, BC customer revenue from the software has reached $12,500. Because the corporation has crossed the $10,000 threshold and software is a taxable good in BC, it must register for PST immediately, begin collecting 7% PST on BC customer invoices from the next sale forward, and file the first return by the assigned due date (typically monthly for new registrants with estimated collections above $6,000 per year).
The registration is completed in eTaxBC by submitting:
- Federal Business Number (9-digit BN from CRA).
- Legal name, operating name, and registered office address.
- Nature of business and NAICS code.
- Estimated annual PST collections.
- Banking details for pre-authorized debit, if selected.
A PST number is typically issued within 10 business days.
Common mistakes
- Registering only after receiving a Ministry enquiry. Interest and penalties apply from the date the first taxable sale was made, not from the registration date.
- Using the federal BN or GST number on invoices instead of the separately-issued 11-character BC PST number (format: PST-XXXX-XXXX).
- Failing to update eTaxBC when the business address, directors, or banking details change.
- Registering when only exempt supplies are made; this creates a filing obligation with no PST to collect.
Related concepts
Authority
- Provincial Sales Tax Act (BC), SBC 2012, c. 35, ss. 168-175
- BC Ministry of Finance PST Bulletin 001 (Registering to Collect PST)
- BC Ministry of Finance Notice 2020-003 (Registration Requirements for Out-of-Province Sellers)
See also
Related entries
BC PST Overview
British Columbia levies a 7% Provincial Sales Tax (PST) on tangible personal property and specified services, administered separately from the federal 5% GST.
BC PST on Goods vs. Services
BC PST generally applies to tangible personal property and a narrow, enumerated list of services; most professional services remain exempt until the October 2026 expansion.
BC PST Exemptions
Key BC PST exemptions include production machinery and equipment, goods purchased for resale, prescription drugs, basic groceries and food products, children's clothing and footwear, and certain agricultural inputs.
BC Business Number
A BC corporation typically holds four distinct identifiers: the federal Business Number (BN), a BC Incorporation Number, a BC PST number if registered, and a WorkSafeBC account number.
This entry is for general reference. It does not constitute professional tax advice. Consult a qualified Canadian accountant for your specific situation.