Generally, if a tangible personal property (goods and related services) are brought into BC from outside the province they are subject to PST unless they qualify for an exemption For example, they are being purchased for resale or they are qualifying machinery and equipment purchases.

When purchasing a product or service from another country the supplier is unlikely to be aware of, the sales taxes that arise in BC nor do they have any requirement to collect and remit BC sales tax. Therefore as the importer, you must self-assess the PST and remit it to the Minister of Finance. When purchasing goods or services from other provinces the PST act requires those businesses that sell, accept purchase orders, deliver and solicit for orders of taxable goods to customers in BC, to register as a collector of the tax, irrespective of which province they are actually located in. This means that, under the place of supply rules, if the business is selling goods into BC they should be charging PST. If a supplier, either out of province or out of the country, does not charge PST you are required to self-assess and pay the PST due on the total landed cost of the goods brought into BC. The self-assessment can be completed as part of completing your regular PST return.