Starting a Business
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Canada Business Tax Information for Starting a Business
Obtaining a Retail Sales Tax (RST) Licence/Vendor’s Permit
The RST, also known as the Provincial Sales Tax (PST), is a tax based on the retail price of most goods. Businesses that sell taxable goods, provide a taxable service, or charge more than $4.00 admission to a place of amusement are responsible for collecting the tax and remitting it on a regular basis.
Merchandise and equipment used in a business, other than certain categories of production machinery and materials used in manufacturing, are taxable. Certain purchases, …