Tax Information: Provincial Sales Tax

The Provincial Sales Tax is a 5% sales tax which applies to the purchase, importation, or rental of certain goods and services. Businesses that sell taxable goods or services in the Province are required to obtain a Provincial Sales Tax vendor's licence. 

Note: Before June 28, 2000, the Provincial Sales Tax was known as the Education and Health Tax. 

• Bulletin Index: a listing of all bulletins related to the Provincial Sales Tax

• Download and Print Forms

• Rates and Revenue
• Common Questions
• 5% Schedule of Provincial Sales Tax
• Vendor Responsibilities
• Used Vehicle Taxation
• Provincial Sales Tax Act
• Tax Rate Change FAQ

• Contact Us