If you're registered for BC Provincial Sales Tax (PST), you must file returns and remit any tax due according to your assigned reporting period. This guide covers the filing and payment process through eTaxBC.
For information about BC PST rates and taxability, see the British Columbia PST Guide. For how to register for BC PST, see the British Columbia PST Registration Guide.
How to file PST returns in British Columbia
All PST returns and payments must be made in Canadian Dollars (CAD). Be sure to convert any foreign currency before filing.
When to file and pay
When you register for PST, BC assigns you a reporting period starting the first day of the month you apply to register. Reporting intervals are based on how much PST you collect per year:
- Over $12,000/year = Monthly only
- Over $6,000 up to $12,000/year = Monthly or quarterly
- Over $3,000 up to $6,000/year = Quarterly or semi-annual
- $3,000/year or less = Quarterly, semi-annual, or annual
Your completed return and payment must be received on or before the last day of the month following the end of the reporting period.
Note: You must file for every period even if you made no taxable sales in BC. A nil return follows the same process as a regular return.
How to file
Before you start, collect all information about your taxable sales in BC during the reporting period:
- Total sales and income
- Total purchases and expenses
File online through your eTaxBC account:
- Log in to your eTaxBC account
- Select the Provincial Sales Tax account
- Select File Return for the period you want to file. If you don't see the period, select View Periods to show all periods
- Complete the return form. If you had no PST to collect, select Yes beside "Is this a Nil return?"
- Submit
For more detailed guidance, see BC's Guide to completing the PST return.
How to pay
Pay in CAD directly through your eTaxBC account. Note that payments through eTaxBC can only be made through Canadian financial institutions — credit cards are not accepted.
If you don't have a Canadian bank account, your options are:
- Bill payment service through your own bank — find the correct payee name and account numbers here
- Electronic Funds Transfer (EFT) or wire transfer — follow the special EFT payment validation instructions to ensure your payment is matched to your business account
If you have issues with filing or payment, contact the eTaxBC help desk at [email protected].
What to do in between returns
Once registered, you must comply with all BC PST rules — including charging 7% PST on all B2C sales in the province.
For a complete picture of BC PST rates, taxability, and compliance requirements, see the British Columbia PST Guide.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
