GST/HST gets most of the attention in Canadian e-commerce compliance. The three western provinces that operate their own separate retail sales taxes get considerably less. British Columbia, Saskatchewan, and Manitoba each impose a provincial sales tax on sales of taxable goods to customers in those provinces. That obligation is separate from GST/HST registration and can apply even when the seller is based outside the province.
For most marketplace-only sellers, the largest platforms now collect and remit these taxes at checkout. For Shopify store operators and multi-channel sellers running their own storefronts, the obligation typically falls on the seller directly. Getting this wrong produces uncollected tax that the seller may still owe, plus interest and potential penalties.
Why These Provinces Are a Separate Compliance Layer
The HST provinces, including Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island, have combined their provincial tax with the federal GST into a single harmonized tax. British Columbia, Saskatchewan, and Manitoba do not use HST for their provincial sales tax layer. Each runs its own retail sales tax independently. Being registered for GST/HST does not address the BC PST, Saskatchewan PST, or Manitoba RST obligation. These are separate registrations, separate returns, and separate remittances to separate provincial authorities.
Alberta has no provincial sales tax at all. Quebec has the QST, which is harmonized in structure with the GST but administered separately by Revenu Québec and discussed separately from the three provinces covered here.
The practical gap for e-commerce sellers is this: a seller who has handled GST/HST registration, configured marketplace facilitator settings, and reconciled GST/HST across platforms may still have uncollected and unremitted provincial sales tax exposure on orders shipped to BC, Saskatchewan, or Manitoba buyers through a Shopify storefront.
British Columbia PST
BC left the HST in 2013 and returned to a standalone Provincial Sales Tax under the Provincial Sales Tax Act. The current rate is 7% on the retail price of taxable goods. Most tangible personal property sold at retail is taxable under BC PST, including clothing, electronics, household goods, and most physical products commonly sold by e-commerce sellers.
Who must collect
BC’s PST registration rules for out-of-province sellers look at more than where the seller is incorporated. A business located outside BC can be required to register if it sells taxable goods to BC customers, accepts orders from BC customers, delivers those goods into BC, and either solicits orders in BC or meets BC’s minimum revenue threshold for certain out-of-province sales. A seller that holds goods in inventory in BC, such as through a BC fulfilment location, can also trigger registration.
Do not apply the GST/HST small-supplier threshold to BC PST. BC has its own rules, including a CAD $10,000 BC-revenue threshold in some out-of-province scenarios and a separate small-seller concept for certain BC-based sellers. Other facts, such as active solicitation into BC, BC-held inventory, or vapour-product sales, can change the result. The BC Ministry of Finance’s PST registration guidance and Bulletin PST 001 cover these registration rules in more detail.
Marketplace facilitator rules
Under BC’s online marketplace rules, a qualifying online marketplace facilitator that collects payments from customers is required to register and collect BC PST on taxable transactions facilitated through its marketplace. For BC PST purposes, a marketplace facilitator is generally a person who operates a marketplace through which sellers make retail sales, and who directly or indirectly processes payments from BC buyers.
The practical effect: on qualifying sales through registered marketplace facilitators such as Amazon, Etsy, eBay, and Walmart, BC PST is generally handled at checkout by the platform. The seller should not collect BC PST separately on a transaction where the registered marketplace facilitator has collected and remitted it, but should still confirm the platform’s tax reports show collection for the specific order stream.
Shopify is not a marketplace facilitator under BC’s PST rules. Shopify provides software and payment infrastructure that allows sellers to operate their own stores. The seller is the merchant of record. When a Shopify storefront ships a taxable product to a BC customer, the seller is responsible for collecting and remitting BC PST. Shopify’s tax settings allow a seller to configure BC PST collection at checkout, but configuration is not the same as registration and remittance. The seller must register with the BC Ministry of Finance, collect at the correct rate, and file BC PST returns on the applicable schedule.
Rates and filing
The standard BC PST rate is 7%. Certain goods carry different rates: liquor carries a higher rate, and some other categories have specific treatment. For most physical consumer goods that Canadian e-commerce sellers ship, 7% applies.
BC PST returns are filed monthly, quarterly, semi-annually, or annually depending on the seller’s PST collectable. The filing schedule is assigned during registration and can be adjusted if volumes change. Returns are filed with the BC Ministry of Finance.
Saskatchewan PST
Saskatchewan’s Provincial Sales Tax Act imposes a 6% tax on the retail price of tangible personal property and taxable services sold or delivered in Saskatchewan. Most physical goods commonly sold in e-commerce are taxable, including electronics, clothing, toys, household goods, and sporting equipment.
Who must collect
Saskatchewan requires registration by businesses located outside Saskatchewan that make retail sales in the province, including sellers that make tangible personal property available for purchase in Saskatchewan, accept orders originating in Saskatchewan, and cause the goods to be delivered in Saskatchewan. There is no general revenue-based small-supplier threshold for commercial e-commerce and non-resident vendors. Saskatchewan has a narrow small-trader guideline for certain home-based individuals with annual sales under CAD $10,000, but that guideline does not extend to non-resident vendors or online marketplace sales.
Saskatchewan’s Provincial Sales Tax page, PST-5 registration bulletin, and non-resident vendor notice cover who is required to register and collect.
Marketplace facilitator rules
Saskatchewan requires marketplace facilitators that make or facilitate a marketplace for retail sales and collect payment from customers to be licensed for purposes of collecting and remitting Saskatchewan PST. A marketplace seller that sells exclusively through a licensed marketplace facilitator is not required to collect PST separately on sales where the facilitator is licensed and collecting.
Major platforms including Amazon, Etsy, eBay, and Walmart generally collect Saskatchewan PST on qualifying sales. For sellers using those platforms, Saskatchewan PST collection on marketplace orders is usually handled at the platform level, but the seller should still confirm the platform is licensed and the order-level reports show PST collection.
Shopify, as direct-seller storefront infrastructure rather than a registered marketplace facilitator for a standalone store, does not remit Saskatchewan PST on behalf of Shopify storefront sellers. The obligation to register, configure checkout, collect, and remit rests with the seller.
Rates and filing
The Saskatchewan PST rate is 6%. Returns are filed monthly, quarterly, or annually, depending on the amount of tax reported. The Saskatchewan Ministry of Finance provides registration and filing guidance.
Manitoba RST
Manitoba’s Retail Sales Tax Act imposes a 7% tax called the Retail Sales Tax (RST) on most tangible personal property and certain services sold to Manitoba buyers. The name differs from the other two provinces, but the structure is similar: a standalone provincial retail sales tax entirely separate from GST/HST.
The CAD $30,000 small-business exception
Manitoba’s current RST rules include a CAD $30,000 small-business registration exception. Effective January 1, 2024, the registration threshold increased from CAD $10,000 to CAD $30,000. Small businesses with annual taxable sales under CAD $30,000 are generally not required to register and collect Manitoba RST, provided they meet the conditions for the exception.
Do not treat that threshold as an automatic safe harbour for every direct e-commerce seller. Manitoba’s vendor bulletin says out-of-province businesses that solicit orders in Manitoba, accept orders originating in Manitoba, and arrange delivery into Manitoba are required to register if they are not eligible for the exception. The exception is not available to businesses that use out-of-province suppliers that do not collect Manitoba RST, businesses that have not paid Manitoba RST on taxable goods and services purchased for resale in Manitoba, or businesses that sell tobacco or liquor products.
A business that qualifies for the exception and later exceeds the CAD $30,000 annual taxable sales threshold has one month to register and implement RST collection. Manitoba Finance’s Information for Vendors bulletin, small-business registration notice, and Retail Sales Tax page cover the registration requirement in more detail.
Marketplace facilitator rules
Manitoba’s online sales platform rules apply where a website, app, or other internet-based marketplace enables or facilitates retail sales and collects payment on behalf of the online seller. Qualifying online sales platform operators are responsible for collecting and remitting Manitoba RST on taxable sales made through their platforms.
Amazon, Etsy, eBay, and Walmart generally collect Manitoba RST on qualifying sales to Manitoba buyers through their platforms. For sellers on those platforms, Manitoba RST at checkout is usually handled by the marketplace, but the seller should confirm collection in the platform’s order-level tax reports.
Shopify direct storefronts remain the seller’s responsibility. A Shopify storefront shipping taxable goods to Manitoba buyers must evaluate the out-of-province vendor rules, the CAD $30,000 small-business exception, and the exception carve-outs before deciding whether it must register with Manitoba Finance, configure RST collection, and remit on the applicable schedule.
Rates and filing
The Manitoba RST rate is 7%. Returns are filed monthly, quarterly, or annually depending on the average RST collectable per month. Manitoba Finance’s Information for Vendors bulletin covers registration and filing for vendors.
How This Plays Out by Channel
Amazon FBA and Amazon marketplace sales: Amazon generally collects BC PST, Saskatchewan PST, and Manitoba RST on qualifying sales to buyers in those provinces. For sellers using Fulfillment by Amazon, the platform-level collection usually handles these obligations on marketplace orders. The seller does not collect separately on transactions where Amazon has collected, and the amounts should not appear in the payout as the seller’s money.
Etsy, eBay, and Walmart marketplace sales: These platforms generally operate as marketplace facilitators or online sales platforms for BC PST, Saskatchewan PST, and Manitoba RST on applicable sales. Qualifying sales through these marketplaces are usually handled by the platform at checkout.
Shopify storefront sales: The seller collects where registration is required. Shopify does not act as a marketplace facilitator for a standalone storefront for any of these three taxes. Configuring Shopify’s tax settings to collect BC PST, Saskatchewan PST, and Manitoba RST at checkout is the seller’s responsibility. Collection configuration must be matched to registration with each relevant province and regular remittance. If a seller charges PST or RST without being registered, the province may still require the amount collected to be remitted.
Multi-channel sellers: A seller operating both an Amazon storefront and a Shopify store faces a split picture. Amazon generally handles the provincial tax obligation on qualifying Amazon-channel orders. The Shopify channel requires separate registration, collection, and remittance analysis for BC PST, Saskatchewan PST, and Manitoba RST where the seller’s sales into those provinces reach the applicable thresholds or trigger the regular-seller rule.
The channel-level distinction matters because there is no combined filing or offset. Amazon collecting BC PST on its marketplace orders does not reduce or eliminate the seller’s BC PST obligation on their own Shopify sales. These are separate streams.
Accounting for Provincial Sales Tax
Provincial sales taxes collected from buyers are not revenue. Like GST/HST, they are a tax liability collected on behalf of the provincial government. When a BC buyer pays CAD $107 for a taxable item priced at CAD $100, the CAD $7 of BC PST collected belongs to BC Finance, not to the seller. Recording the full CAD $107 as revenue overstates income.
For sellers handling their own collection on Shopify or other direct channels, the correct accounting is to separate tax collected from gross revenue and hold it in a liability account until remittance. The balance in that account should match the amounts owed on each provincial return for the period.
For marketplace-facilitated sales where the platform collects and remits, the provincial tax does not appear in the seller’s payout and does not need to be tracked separately in the seller’s books, other than to confirm which orders were covered by platform collection and which were not.
Sellers with both marketplace and direct-channel sales should track the split by channel, so it is clear which orders generated a provincial tax collection obligation and which were handled by a marketplace facilitator.
What These Taxes Are Not
BC PST, Saskatchewan PST, and Manitoba RST do not provide general input tax credits on business purchases the way GST/HST does. These taxes are not value-added taxes. A seller paying PST or RST on office supplies purchased for business use generally cannot recover those amounts through an ITC mechanism the way a GST/HST registrant can recover GST/HST. The taxes are usually a cost of doing business, not a flow-through like GST/HST.
This also means that registering for these taxes does not create a broad recovery system for PST or RST paid on inputs. Registered vendors generally use resale exemptions to buy inventory for resale without paying PST or RST at the wholesale stage, supported by the province’s required registration number, certificate, or declaration. Small-seller exceptions can work differently: a seller that is not required to register may have to pay PST or RST on goods bought for resale and build that cost into pricing.
Common Mistakes
Assuming GST/HST registration covers provincial sales taxes. It does not. A seller registered for GST/HST and compliant on federal tax may still have uncollected and unremitted BC PST, Saskatchewan PST, or Manitoba RST exposure on direct Shopify sales shipped to those provinces.
Assuming marketplace collection covers the Shopify channel. Amazon, Etsy, and eBay collecting PST on marketplace orders does not affect the seller’s obligation on direct storefront sales. Each channel is treated separately.
Charging tax without a remittance process. Configuring Shopify to collect BC PST is not the same as registering with BC Finance and filing returns. A seller who charges PST or RST at checkout without a valid registration can still be required to remit the amount collected, and should fix the registration and filing process quickly.
Misreading the Manitoba threshold. Manitoba’s CAD $30,000 small-business exception is conditional. A seller who has not tracked taxable Manitoba sales, supplier tax treatment, and whether it qualifies for the exception may not know whether it should be registered. When the threshold is exceeded, Manitoba gives the business one month to register and implement RST collection.
Treating PST as a cost of goods on the payout. For marketplace-facilitated sales, PST collected by the platform does not appear in the seller’s payout and is not a fee or cost. It is a tax handled at the platform level that does not flow through the seller’s books.
Not separating tax collected from revenue on Shopify reports. Shopify’s revenue reports may include tax collected in order totals depending on how reports are configured. Gross sales figures used for income tax purposes should exclude tax collected. Reconciling from Shopify’s payout reports without adjusting for tax collected overstates revenue.
Related Guides
- GST/HST for Multi-Platform Canadian E-Commerce Sellers covers the federal GST/HST threshold, how different platforms handle collection, and what changes when you register.
- Cross-Border Compliance Hub for Canadian E-Commerce Sellers covers GST/HST, US sales tax nexus, and EU VAT obligations in a single overview.
- Multi-Channel Reconciliation: Amazon, Shopify, and Walmart covers how payout deposits relate to gross revenue across channels and where tax collection differences show up in the books.
- US Sales Tax Nexus for Canadian E-Commerce Sellers covers the US-side obligation that often comes up alongside Canadian provincial compliance questions.
Scope of This Guide
This guide covers BC PST, Saskatchewan PST, and Manitoba RST obligations for Canadian e-commerce sellers shipping physical goods to buyers in those provinces. It does not cover:
- GST/HST or Quebec QST
- Taxable service classifications in detail for each province
- PST on SaaS, digital goods, or software (which carries province-specific rules worth reviewing separately)
- Full registration or filing mechanics for each province
- PST on goods purchased for use in the business rather than for resale
The authoritative sources are BC Ministry of Finance, Saskatchewan Ministry of Finance, and Manitoba Finance.
If you are running a Shopify store and have not yet confirmed your provincial sales tax registration status in BC, Saskatchewan, and Manitoba, that is the right question to bring to a CPA who works with Canadian e-commerce businesses.
Get in touch to discuss your situation.