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Consumer Taxation Branch Information

Social Services Tax (PST) Information

Individuals and company's are not required to register for Provincial Sales Tax if they are not selling a physical product. Please read Do You Need to Register As a Vendor? for more information.

Do You Need To Register As A Vendor? This page provides information to assist you in determining whether or not you need to register.
Goods Purchased from
Out-of-Province Suppliers		 This bulletin outlines the procedures for businesses and individuals to calculate and remit the tax payable on purchases or leases from out-of-province suppliers.

Taxable Services

 

 This bulletin provides guidelines on the application of the provincial social service tax to purchases of taxable services in British Columbia.

Application for Registration as a Vendor

 

 This form is the application to register for PST.