Self assessment on out of province purchases
If you carry on business in a province that charges provincial sales tax (PST) and you purchase goods from outside that province, you are required to self assess on PST. Self assessment on out of province purchases is a focus of provincial sales tax auditors.
Disclaimer:
"This article provides information of a general nature only. It may no longer be current. It does
not provide legal advice nor should it be relied upon. If you have specific legal questions you
should consult a lawyer."