British Columbia has the cleanest threshold of the four provinces that charge their own sales tax. BC PST is 7%, and for most out-of-province sellers the question comes down to one number and one exception.
The $10,000 rule
If your business is in Canada but outside BC, you register for BC PST once your sales into British Columbia pass $10,000 in a 12-month period. That is measured on either the past 12 months or the next 12 months, so a fast start can put you over before a year is out.
Under $10,000 in direct BC sales and with no inventory in the province, you generally do not need to register yet.
The exception that overrides the threshold
If you store inventory in a British Columbia warehouse, the $10,000 rule does not apply. You have to register before you sell from that stock, no matter how small your BC sales are. This includes inventory Amazon holds for you in a BC fulfilment centre if it is used to ship your own store orders.
One detail worth knowing: a warehouse in another province does not count. It is inventory physically in BC that triggers this, not just having stock somewhere in Canada.
If you are a US seller
British Columbia treats a US business that ships goods from outside Canada, with no inventory in BC, more leniently than a Canadian seller. In that situation you often do not need to register for BC PST on your goods, regardless of volume. The picture changes if you hold inventory in a BC warehouse, which brings you back into the registration rule.
How registration works
BC registration is done through the province’s online system, eTaxBC. Sellers based outside Canada complete an extra country registration questionnaire, and foreign registrations can take a few weeks to process, so it is not something to leave until the last minute. Once registered, you charge 7% on taxable BC sales and file on the schedule the province assigns.
The marketplace note
If you sell only through Amazon, Amazon collects and remits BC PST for you and you usually do not need to register. Direct sales through your own store or wholesale are your responsibility, and inventory in a BC warehouse is the one thing that can pull you in even on small volumes.
Frequently asked questions
Is the $10,000 based on my total sales or just BC sales?
Just your sales into British Columbia, over a 12-month period.
I am a US seller shipping from the US. Do I owe BC PST?
Often not on goods, as long as you have no inventory in BC. Storing stock in a BC warehouse changes that.
Does Amazon FBA stock in BC count?
If Amazon holds your inventory in a BC warehouse and it is used to ship your own store orders, yes, that can require registration. Amazon’s own marketplace sales are handled by Amazon.
Related guides
- Do you need to register for PST as an online seller?
- PST for US and non-resident sellers
- Does Amazon collect PST and QST in Canada?
Not sure if BC applies to you?
The answer depends on your BC sales and where your inventory sits. Tell us both and we will confirm whether you need to register, then handle the BC registration and filing for you as your authorized representative.
See how our PST and QST registration service works, or get in touch and we will tell you exactly which provinces you need to register for.