Does my corporation need to collect PST or HST in other provinces?

Does my corporation need to register for a PST account?

Alberta has the most simple sales tax in the county, and it can get complex quickly if your business does work in other provinces. Each province sets its own policies on provincial sales tax and has a different set of rules and regulations regarding registration and collection of PST. Each province should be individually researched to determine what is going to apply in your specific situation.

Each province has its own rules for charging PST — you must research these before you can determine if you need to charge it. 

These provinces currently charge HST:

  • New Brunswick
  • Newfoundland
  • Nova Scotia
  • Ontario
  • Prince Edward Island
View the CRA guide on GST/HST.

These provinces currently charge PST:

GST/HST and PST are most often charged in the province where goods are delivered. Service-based business can fall under different regulations. To find out more, see this Simple Guide to PST, GST, and HST.

Ask your accountant if you need specific advice on navigating these issues.