If you run a US business selling into Canada, provincial sales tax is one of the easiest things to get wrong. It is separate from GST/HST, it is run by the provinces rather than the federal government, and whether you owe it depends on details that are specific to how you operate. Here is the plain version.
Four provinces, four separate registrations
Only four provinces run their own sales tax: British Columbia, Saskatchewan, Manitoba, and Quebec. The rest are covered by GST/HST or have no provincial sales tax. Each of these four is its own registration, in its own system.
Which ones apply to a US seller
Being based outside Canada does not automatically get you out of these. It depends on the province and, importantly, on where your goods ship from.
| Province | How it applies to a US seller |
|---|---|
| Saskatchewan | Applies from your first direct sale into the province, the same as for a Canadian seller. There is no minimum. |
| Manitoba | Applies from your first direct sale in practice. The small-business exemption does not help most out-of-province sellers. |
| British Columbia | If you ship from the US with no inventory in Canada, BC generally does not require registration on goods. If you store inventory in a BC warehouse, you register right away. |
| Quebec | Depends on where your goods ship from. Shipping from the US is treated differently than shipping from a Canadian warehouse. Digital products are caught from the first dollar. |
Where your goods ship from is the key detail
This is the part that surprises most US sellers. For British Columbia and Quebec, the answer often turns on whether your goods leave from a US warehouse or from a Canadian one.
- Shipping from the US, no inventory in Canada. You often owe less than you would expect for BC and Quebec, because the sale is treated as happening outside Canada.
- Using a Canadian third-party warehouse. The moment your inventory sits in Canada, the picture changes and you are more likely to have to register.
Saskatchewan and Manitoba are the exceptions to that logic. They look at whether you sell into the province at all, not where you ship from, so a US seller with direct sales into either will usually need to register.
The real challenge: doing it from outside Canada
The rules are one thing. The paperwork is another. Registering and filing in four separate provincial systems from the US is genuinely awkward:
- Each province has its own online portal and its own registration process.
- Quebec’s representative system operates in French.
- Each one requires a signed authorization before anyone can act on your behalf.
- Then someone has to file the returns on each province’s schedule, on time, every period.
This is exactly the kind of thing that is simple for a local firm and painful to do yourself from another country.
Frequently asked questions
I already have a GST/HST number. Does that cover PST?
No. PST, RST, and QST are separate from GST/HST and are run by the provinces. Your federal number does nothing for them.
I ship everything from the US. Do I owe provincial tax?
Sometimes. Saskatchewan and Manitoba can apply to your direct sales regardless of where you ship from. British Columbia and Quebec often do not apply to goods shipped from the US when you have no Canadian inventory. We confirm your exact position before you register anything.
Can a Canadian firm register and file for me?
Yes. We act as your authorized representative in all four provinces, so you do not have to deal with the portals yourself.
Related guides
- Do you need to register for PST as an online seller?
- Does Amazon collect PST and QST in Canada?
- BC PST for online sellers
- Quebec QST for non-resident sellers
Find out where you actually owe
Every US seller’s answer is different, and it hinges on how you sell and where your goods ship from. Send us those details and we will map out exactly which provinces you need to register for, with a flat quote. If you want it handled, we register your business and file the returns 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.