Legal Resources

View the Internet Law Handbook for online legal information.

Charging Canadian Taxes when Selling Online: PST & Provincial Equivalents

When selling products online, in Canada, but outside of British Columbia, PST should not be charged. In its place the seller should charge the provincial equivalent for the province in which the item was purchased.

If a seller finds he/she is selling a significant level of product to a particular province, that province should be contacted and the seller register for a tax remittance within each province, please refer to the list of service branches in Canada below.

For information about GST, refer to Canada Customs and Revenue Agency www.ccra.gc.ca or call 1-800-959-8287.

Service Branches:

British Columbia	Consumer Taxation Branch	1-877-388-4440 604-660-1104 www.gov.bc.ca
Alberta	Alberta Finance	780-427-2711 www.gov.ab.ca
Manitoba	Taxation Division	204-945-6444 www.gov.mb.ca
New Brunswick	Department of Finance	506-453-2040 www.gov.nb.ca
Newfoundland	Taxation and Fiscal Policy Branch	709-729-3831 www.gov.nf.ca
Northwest Territories	Department of Finance	1-800-661-0820 867-873-7296 www.gov.nt.ca
Nova Scotia	Provincial Tax Commision	902-424-6300 www.gov.ns.ca
Nunavut	Department of Finance	867-979-4642 www.gov.nu.ca
Ontario	Tax Revenue Division	1-800-461-1564 www.gov.on.ca
Prince Edward Island	Taxation & Property Records Division	902-368-4070 www.gov.pe.ca
Quebec	Revenu Quebec	1-800-567-4692 www.gov.gc.ca
Saskatchewan	Department of Finance	1-800-667-6102 www.gov.sk.ca
Yukon Territory	Revenue Services	780-667-5343 780-667-5534 www.gov.yk.ca
Washington State, USA	Department of Revenue	1-800-647-7706 www.dor.wa.gov