PST, QST and RST: provincial sales tax in BC, Saskatchewan, Manitoba and Quebec

Need a quick figure? Our free GST/HST calculator shows the GST or HST and the PST, RST or QST separately for every province.

Which provinces have a separate tax

Ontario and the Atlantic provinces charge one harmonized tax, the HST, which you file with the CRA. Alberta and the territories charge only the 5% GST. Four provinces charge their own sales tax on top of the GST, with their own registration, their own return and their own deadlines:

All four are worked out on the price before GST, so tax is not charged on tax. The GST side is covered in our GST/HST filing guide. If you sell into these provinces from elsewhere, each has its own rules for out-of-province sellers; check them before your first sale there.

One difference catches people out. GST, HST and QST paid on business purchases come back to you as input tax credits (or, for QST, input tax refunds). PST and RST do not. PST you pay on supplies, equipment or software is a cost of doing business. What you buy to resell is generally exempt when you give the supplier your PST number.

British Columbia PST

• Who registers: a business in BC that sells or leases taxable goods, provides software or taxable services such as repairs, installation, legal or telecommunication services, or runs an online marketplace in BC.
• Small sellers do not have to register if they have no established business premises and had $10,000 or less of retail sales in the last 12 months, and expect $10,000 or less in the next 12. The trade-off: a small seller pays PST on what it buys for resale. See Bulletin PST 003 for the full test.
• Common exemptions: most food for human consumption, including restaurant meals; children's clothing and footwear; and many personal services such as hairstyling. Soda is taxable.
• Filing: your registration letter sets your reporting period. The return and payment are due by the last day of the month after the period ends (the next business day if that is a weekend or BC holiday). Most businesses file online through eTaxBC; those with $1.5 million or more in Canadian sales must.
• Commission: collectors who file and pay on time may keep a small commission for each period.

BC had planned to extend PST to accounting, architectural, engineering and some other professional services. That expansion is paused.

Saskatchewan PST

• Who registers: businesses operating or selling in Saskatchewan get a PST number, a vendor's licence if they sell taxable goods or services. Home-based small traders with annual sales under $10,000 who sell to individuals on a non-commercial basis are exempt from licensing, but pay PST on their own equipment and supplies.
• How often you file depends on the tax you report in a year:

• Due date: the 20th of the month after the period if you file or pay by mail; the last day of that month if you file and pay electronically through the Saskatchewan Electronic Tax Service (SETS).
• Nil returns: file even when there is no tax to report for the period.

Manitoba RST

• Who registers: businesses that sell taxable goods or services in Manitoba. Since 2024, businesses with annual taxable sales under $30,000 (up from $10,000) do not have to register and collect RST. The exception does not apply if you sell tobacco or liquor, or buy from out-of-province suppliers who do not charge you RST. Once you pass $30,000 you have one month to register and start charging.
• Filing: Manitoba Finance assigns your reporting period. Returns and payment are due by the 20th of the month after the period, filed through TAXcess.
• The rate is 7% on the selling price before GST.

Quebec QST

Quebec is different because Revenu Québec administers both the GST and the QST for most Quebec businesses. You register for both together, file one combined return, and send it to Revenu Québec rather than the CRA.

• Rate: 9.975% on the price excluding GST, so 14.975% combined with GST.
• Who registers: the same $30,000 small-supplier test as the GST, counted over one calendar quarter or the last four. Below that, registering is optional.
• Reporting period by annual taxable sales: $1.5 million or less, annual; over $1.5 million to $6 million, quarterly; over $6 million, monthly. Smaller businesses can choose to file more often.
• Due dates: one month after the end of a monthly or quarterly period; three months after an annual period. Individuals with business income and a December 31 year-end file by June 15 but pay by April 30.
• Input tax refunds: QST on business purchases comes back as ITRs, the QST version of input tax credits.

Keeping it straight in your books

1. One liability account per tax and agency: GST/HST payable, and a separate PST, RST or QST payable. Never net them together; they go to different governments.
2. Charge both taxes on the line, so the invoice shows each one and the reports can split them.
3. Code PST you pay on purchases to the expense, not to a recoverable account. Only GST/HST and QST go to an input tax account.
4. Reconcile before you file: the payable account balance for the period should equal the return. If it does not, find out why before you send it.

In AcboBooks, a Canadian company file starts with the rates for its province: GST plus PST for BC or Saskatchewan, GST plus RST for Manitoba, GST plus QST for Quebec. Give each rate the agency it is paid to, and the Sales Tax by Rate / Agency and Sales Tax Liability reports show what you owe each one for the period; Pay Sales Tax records the payment. AcboBooks does not file the returns for you. You file online with the province, the CRA or Revenu Québec using its figures. See how to set up sales tax for the setup steps.

Sources: BC Ministry of Finance PST small business guide and registration pages; saskatchewan.ca PST and PST returns pages; Manitoba Finance RST page and RST notices; Revenu Québec pages on small suppliers, filing frequency and the basic rules for GST and QST. Rates change in provincial budgets, so check before you file.