Provincial Sales Tax (PST)
Self assessment on out of province purchases
If you carry on business in a province that charges provincial sales tax (PST) and you purchase goods from outside that province, you are required to self assess on PST. Self assessment on out of province purchases is a focus of provincial sales tax auditors.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."