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Tax Information: Provincial Sales Tax: Bulletins

The Revenue Division has prepared a number of bulletins to help explain how the Provincial Sales Tax applies in specific situations. These files are available for download.* Please fill out our short reader survey after reviewing any of our bulletins.

Name Title
Last Updated
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PST-1 Children's Clothing & Footwear
May 2005
PST-2 Grocery & Drug Stores
May 2005
PST-3 Movie & Film Production Industry
May 2002
PST-4 Beekeeping Supply Dealers
May 2002
PST-5 General Information
Oct 2006
PST-6 Extended Warranty & Maintenance Contracts
May 2002
PST-7 Suppliers of Computer Hardware, Software & Computer Services
July 2002
PST-8 Telecommunications
May 2002
PST-9 Books & Magazines
May 2002
PST-10 Ready Mix Delivery Rates
Sept 2005
PST-11 Ready-to-move home builders
Oct 2006
PST-12 Contractors
May 2005
PST-13 Oil & Gas Contractors
May 2005
PST-14 Oil & Gas Producers
May 2006
PST-15 Service Stations & Automotive Repair Shops
June 2002
PST-16 Farm Implement & Farm Supply Dealers
May 2002
PST-17 Information for Hardware and Building Supply Stores
Oct 2006
PST-18 Motor Dealers & Leasing Companies
Oct 2006
PST-19 Newspaper Publishers
June 2002
PST-20 Printers
April 2004
PST-21 Manufacturers
Oct 2006
PST-22 Commercial Refrigeration Vendors and Contractors
April 2002
PST-23 Florists, Nurseries & Lawn & Garden Centres
May 2005
PST-24 Realtors
Sept 2002
PST-25 Photographs & Photo Finishers
Sept 2002
PST-26 Veterinarians
Aug 2003
PST-27 Boards of Education
Dec 2002
PST-28 Road Builders
May 2006
PST-29 Autobody Shops
Sept 2002
PST-30 Alfalfa Leaf Cutting Bee Supplies and Equipment
Jan 2003
PST-31 Tourist Outfitters & Vacation Farms
Oct 2005
PST-32 Antiques, Stamps, Coins & Paper Money
Sept 2002
PST-33 Restaurants
May 2002
PST-34 Fish Farms
Dec 2002
PST-35 Mobile Homes & Modular Home Dealers
Oct 2006
PST-36 Beauty Salons & Barber Shops
Oct 2006
PST-37 Manufacturing Contractors
Oct 2006
PST-38 Non-Resident Contractors
May 2005
PST-39 Direct Agents
Dec 2002
PST-40 Dentists
May 2002
PST-41 Cities, Towns & Municipalities
May 2006
PST-42 Medical Equipment & Supplies
May 2002
PST-43 Industrial & Construction Equipment Dealers & Supplies
Oct 2006
PST-44 Optometrists
Dec 2002
PST-45 Chiropractors
May 2006
PST-46 Service Enterprises
Dec 2002
PST-47 Vendors Providing Lodging
June 2003
PST-48 Recreation Vehicle Dealers
Oct 2006
PST-49 Non-Resident Vendors Supplying and Installing Tangible Personal Property 
Dec 2002
PST-50 Interjurisdictional Carriers
Oct 2006
PST-52 Information for Funeral Homes and Funeral Home Suppliers
Dec 2002
PST-53 Launderers and Drycleaners
Dec 2002
PST-54 Security & Investigation Services
May 2004
PST-55 Credit Reporting Agencies & Collection Agencies
May 2004
PST-56 Aircraft
Dec 2002
PST-57 Businesses Providing Repair Services
Nov 2005
PST-58 Taxation of Used Goods
March 2003
PST-59 Information for the Mining Industry
May 2005
PST-60 Transfer of Business Assets
Aug 2003
PST-61 Businesses Providing Commercial Building Cleaning Services
January 2005
PST-62 Businesses Providing Accounting Services

May 2004

PST-64 Lawyers Providing Legal Services
March 2003
PST-65 Businesses Providing Engineering Services
Oct 2006
PST-66 Businesses Providing Employment Placement Services
March 2003
PST-67 Businesses Providing Advertising Services
June 2000
PST-68 Information for Auctioneers
March 2003
PST-69 PST Exemption on New Energy-Efficient Household Appliances
March 2005
PST-70 PST Exemption on New Energy Star® Qualified Furnaces, Boilers and Heat Pumps
June 2006
 


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Last updated:
December 14, 2006