Provincial Sales Tax (PST)

Provincial Sales Tax (PST)

A form of direct consumption taxation imposed by several of the Canadian provinces.

Other than Alberta, each of the provinces that do not impose Harmonized Sales Tax (HST) impose a provincial sales tax (PST). Provinces in which the HST apply are referred to as participating provinces. Specifically, the provinces that impose PST are British Columbia, Manitoba, Québec and Saskatchewan. Manitoba imposes tax under The Retail Sales Tax Act, R.S.M. 1987, c. R130, C.C.S.M. c. R130, which therefore may also be referred to as retail sales tax or RST.

Generally, PST is imposed upon purchasers, users and consumers who purchase or acquire taxable goods or tangible personal property, either within the province or outside the province, for consumption within the province. Property must be within the province to attract PST.

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