Do I need to register for PST in another province?
For an online seller in Canada shipping to customers in British Columbia, Saskatchewan, Manitoba or Quebec. Enter where your business is and what you sold into each province over the last 12 months.
Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador and Prince Edward Island have no separate provincial sales tax: the HST covers it. Alberta and the three territories have none either.
What to know
- Each province runs its own registration, separate from the GST/HST. A GST/HST number does not cover any of them.
- British Columbia. A business located elsewhere in Canada that sells and delivers taxable goods to BC customers must register once its sales to BC customers are more than $10,000 over the previous 12 months, or are expected to be over the next 12. It must register whatever its sales if it solicits BC customers (a website that does not target BC is not soliciting; targeted online ads, flyers or mail are), or if it holds the goods in inventory in BC. Registration has to be in place before the goods are delivered. See BC PST for online sellers.
- Saskatchewan. A business outside the province that makes retail sales in Saskatchewan must be licensed to collect PST. There is no dollar threshold. See Saskatchewan PST for online sellers.
- Manitoba. A business outside the province that delivers taxable goods to Manitoba customers, solicits orders there and accepts orders from there must register for RST, as must one that holds stock in Manitoba. Manitoba exempts small businesses with annual taxable sales under $30,000, but an out-of-province business is not eligible unless it has paid Manitoba RST on all the goods it buys to resell in Manitoba. Most out-of-province sellers have not, which is why the result here says likely. See Manitoba RST for online sellers.
- Quebec. A business located elsewhere in Canada and registered for the GST/HST registers under Revenu Québec's specified QST system once its taxable supplies in Quebec to consumers who are not registered for the QST are more than $30,000 over 12 months. Counting all your Quebec sales, as this checker does, can only overstate that figure. A business that stores or delivers goods in Quebec itself may fall under the general system instead. See do I need to worry about QST.
- Your own province is a different test. If you are in Quebec, the QST follows the $30,000 small-supplier test on your worldwide sales: use the GST/HST registration checker.
- Which of these applies to your business, and from what date, is a question for your accountant.
What this checker does not cover
- Businesses located outside Canada.
- For Quebec, a business outside Quebec that is not registered for the GST/HST. The Quebec result here assumes you are registered.
- Software, telecommunication services, other services, leases and vapour products, which have rules of their own.
- Selling only through a marketplace that collects and remits the provincial tax for you. A seller who sells nothing outside the marketplace may not need to register; each province's marketplace rules decide it.
- Selling only exempt goods, or goods your customers buy to resell.
Figures in this checker
| Province | Registration threshold, 12 months |
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Rules checked . Rules change by legislation, so confirm against the official source before you act on them.
Official sources
- British Columbia: Bulletin PST 001, Registering to Collect PST (revised October 2026)
- Saskatchewan: Information Bulletin PST-5, Registration and Reporting Requirements (revised July 2025)
- Manitoba: Bulletin RST 004, Information for Vendors (revised June 2024)
- Manitoba: Notice RST 24-01, small business registration exception
- Revenu Québec: registration under the specified system, suppliers outside Quebec registered for the GST/HST
- Revenu Québec: registration under the general system, suppliers outside Quebec who store or deliver property in Quebec
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