Does your business sell products, deliver sold goods, or provide services in other provinces?  If so, you may be liable for sales taxes charged by those provinces on those goods or services, and on any equipment you bring into those provinces for use in your business.

Rules in British Columbia and Saskatchewan

• For information on the relevant sales tax rules in British Columbia, go to http://www.rev.gov.bc.ca/ctb/TopicIndex.htm#0, then scroll down to:
  • Contractors and Subcontractors; and to
  • Out-of-Province Sellers.
    
    
• For information on the relevant sales tax rules in Saskatchewan, go to http://www.gov.sk.ca/finance/revenue/pst/questions.htm, then scroll down to:
  • #16:  I am a non-resident vendor making sales into the Province. Do I have to collect tax on my sales?; and
  • #17:  I am a non-resident contractor that is considering bidding a job in the Province. How does PST apply?