PST calculator
The four provinces that kept their own sales tax, computed correctly beside GST — including Québec's QST at 9.975%.
Resale purchases are PST-exempt in BC, SK and MB with a vendor number — see the resale exemptions guide.
Provincial tax is its own system
In the provinces that levy a provincial sales tax separately, it is administered by the province with its own registration, its own base and its own filing — beside the federal tax rather than blended into it. Two authorities, two returns, and two payable accounts in a correctly kept ledger.
Blending them into one figure at the point of sale is what makes filing season painful, because the split has to be reconstructed afterwards.
Buying for resale is different
A retailer buying inventory to resell generally should not pay provincial tax on it, because the tax is designed to fall on final consumption. That makes the purchase side genuinely asymmetric with the sales side: the same item is taxable when you sell it and exempt when you buy it for resale.
Paying it anyway inflates your cost of goods, which quietly understates every margin you report afterwards.
Frequently asked questions
Do I pay PST on goods I resell?
Not in BC, SK or MB if you are registered and declare resale — see the resale exemptions guide. The exemption is one of the most missed savings in Canadian retail.
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