
Provincial sales tax
Provincial sales tax (PST) is a percentage added to the purchase price of goods and services within a specific province. It is collected by retailers at the point of sale and then remitted to the provincial government. The rate and items taxed vary depending on the province’s rules. PST helps fund public services like healthcare, education, and infrastructure. Not all items may be taxable, and some provinces combine PST with federal sales tax (like GST or HST) to create a combined sales tax rate.