BC PST Registration

Start with where the business is located

A business located in BC generally must register when it sells or leases taxable goods, provides taxable software, or supplies a taxable service in its ordinary business. The Ministry's registration page lists the covered activities and exceptions. GST registration is a separate federal decision.

Do not apply the $10,000 out-of-province revenue test to a BC software business. Sellers outside BC have separate conditions that depend on their location and whether they supply goods, software or services. Use Bulletin PST 001 to identify the applicable test before relying on a threshold.

Small sellers and exemptions

A BC business may qualify as a small seller only if it meets all the conditions, including the limits on established premises, eligible activities and past and expected revenue. Revenue below $10,000 alone does not establish eligibility. Small sellers pay PST on eligible resale purchases and do not collect PST on their qualifying sales. Check Bulletin PST 003.

A business making only exempt supplies may not need registration. Voluntary registration is available in specified circumstances, but it creates collection and return obligations. PST has exemptions for qualifying resale purchases rather than the broad input-tax-credit system used for GST/HST. See the Ministry's software exemptions for software purchased for resale, licences and documentation.

Example: a BC software seller

A BC corporation with an established business office begins selling taxable downloadable software for use in BC on June 1, 2026. Assume it does not qualify for any exemption. It needs to register and collect PST from its taxable sales from the start; it cannot wait until October when BC sales reach $12,500.

If it discovers the mistake in October, it should contact the Ministry, identify the correct registration date, and reconcile the PST it should have collected. Simply charging PST on future invoices does not settle the earlier obligation. Keep invoices, sale dates, customer-location evidence and the calculation of the outstanding amount.

Register and maintain the account

Use the options linked from the official registration page, including eTaxBC. Prepare the legal and operating names, business address, business number if assigned, activities, start date and expected sales. Use the assigned PST account and reporting period when filing; do not infer a universal processing time or monthly frequency.

On September 18, 2026, BC announced a pause to the planned October 1 expansion to specified professional services, including accounting and bookkeeping. Do not register or charge PST solely because an earlier expansion notice listed your service. Check current guidance for any later effective date and any independently taxable supplies.

After registration, retain the confirmation, configure taxable and exempt sales correctly, file the required returns and update the Ministry when business details change. Failure to register does not remove a collector's obligation to remit tax that should have been collected.

Related concepts

• BC PST Overview
• BC PST Exemptions: Goods, Services and Certificates
• BC Business Number
• GST/HST Registration