British Columbia (“BC”) has announced additional Provincial Sales Tax (“PST”) registration requirements, effective April 1, 2021.
Note: BC PST is a retail sales tax. Businesses that only make sales for resale, or that only make sales that would be exempt from PST for any other reason, are generally not required to register for PST. The comments below assume that the business is making retail sales that are taxable.
Source: crowe.com