How to File a BC PST Return on eTaxBC
Short answer: you file a BC PST return with the BC Ministry of Finance, separately from your GST/HST return. File and pay on eTaxBC. It’s due on the last day of the month after your reporting period, which BC sets from how much PST you collect: small sellers can file quarterly, semi-annually or annually. On the return you report the 7% PST you charged on sales in BC, keep a commission of up to $198 if you’re on time, and add PST you owe on your own tax-free purchases. File even when it’s zero.
This guide is for businesses already registered for BC PST. Not sure you need to be? Read BC PST: rates and registration first.
Your BC PST filing deadline
Section titled “Your BC PST filing deadline”BC assigns your reporting period from the PST you collect in a year:
| PST collectable per year | Reporting period you can have | Due |
|---|---|---|
| $3,000 or less | Quarterly, semi-annual or annual | Last day of the month after the period |
| Over $3,000 up to $6,000 | Quarterly or semi-annual | Last day of the month after the period |
| Over $6,000 up to $12,000 | Monthly or quarterly | Last day of the month after the period |
| Over $12,000 | Monthly only | Last day of the next month |
- Example: a period ending 31 July is due 31 August. A calendar-year annual return is due 31 January.
- Weekends and holidays: a due date on a weekend or BC statutory holiday moves to the first business day after.
- Paying in eTaxBC: a payment submitted before midnight Pacific time on the due date is on time.
- Late registrants: if you should have registered but didn’t, BC assigns monthly filing.
In sales terms, $3,000 of PST is about $42,900 of taxable sales delivered in BC a year ($3,000 ÷ 7%).
How to file on eTaxBC, step by step
Section titled “How to file on eTaxBC, step by step”- Log on to eTaxBC and select your Provincial Sales Tax account.
- Pull your BC numbers. From Shopify, WooCommerce or your accounting software, export the period’s PST charged on orders delivered in BC. Leave out sales through Etsy, Amazon and other marketplace facilitators that collected PST for you.
- Choose File Return for the period that’s due. If you can’t see it, open the account’s periods list.
- Fill in the return. Enter the PST you charged (Box B). eTaxBC works out your commission. Add any PST you owe on your own purchases (Box F). If you collected nothing and owe nothing, select Yes beside “Is this a NIL return?”.
- Submit, then pay straight away or later from your account’s periods list with Make Payment. To pay from eTaxBC, first add a Canadian bank account under Manage My Profile > More > Manage Payment Channels.
- Keep the confirmation with your records.
Once you use eTaxBC you won’t receive a paper return. You can still file on paper with form FIN 400 and pay by mail, through your bank, or at a Service BC office.
What goes on the return
Section titled “What goes on the return”| Box | What it is | What to enter |
|---|---|---|
| B | PST collectable on sales and leases | All PST you charged in the period, whether or not the customer has paid you yet |
| C | Commission | Calculated by eTaxBC (see below) |
| D | Net PST due on sales and leases | B − C |
| F | PST due on purchases and leases | 7% you self-assess on taxable goods, software or services you bought for your own use without paying PST, for example equipment from an out-of-province supplier |
| G | PST payable before adjustments | D + F |
Your GST and any HST go on your separate GST/HST return to the CRA, not on the BC return.
The commission
Section titled “The commission”If you file and pay the full amount by the due date, you keep a commission on the PST you collected:
| PST collectable (Box B) | Your commission |
|---|---|
| $22.00 or less | All of it |
| $22.01 to $333.33 | $22.00 |
| Over $333.33 | 6.6% of Box B, up to $198 |
You get one commission per business per period, and none if you’re late.
Goods and digital products: what to include
Section titled “Goods and digital products: what to include”BC PST is 7% on taxable goods, software and some services delivered or used in BC. For the most common online products:
| What you sell to a BC customer | PST | Notes |
|---|---|---|
| Physical goods (adult clothing, home goods, jewellery, cosmetics) | 7% | The general rule. Shipping on taxable goods is generally taxable too |
| Children-sized clothing and footwear, food, printed books | 0% | See BC PST exemptions |
| E-books, e-magazines and e-newspapers | 0% | Not subject to PST |
| Software, apps and SaaS | 7% | However it’s delivered, when used on a device ordinarily situated in BC |
| Music, podcasts, movies, video and audiobooks (streaming or downloads) | 7% | Taxed as telecommunication services |
| PDF patterns, printables, digital art | Not on BC’s taxable list | BC taxes software and audio or video content, not documents or images. Confirm with BC if these are a big part of your sales |
| Online courses | Depends | Live, interactive classes and trade or professional training are exempt. Recorded video courses for general interest can be taxable as video content |
| Anything delivered outside BC | 0% |
Worked example: a quarterly return for a Vancouver ceramics studio
Section titled “Worked example: a quarterly return for a Vancouver ceramics studio”Kits Clay Studio sells mugs and bowls on Shopify from Vancouver. It collects between $6,000 and $12,000 of PST a year and chose quarterly filing. For July to September 2026:
| Box | Amount | |
|---|---|---|
| B | PST on $38,000 of taxable sales delivered in BC (7%) | $2,660.00 |
| C | Commission: 6.6% of $2,660, capped at $198 | −$175.56 |
| D | Net PST due on sales | $2,484.44 |
| F | PST on a $1,800 pottery wheel bought from an Alberta supplier that didn’t charge PST (7%) | $126.00 |
| G | PST payable | $2,610.44 |
Kits files and pays $2,610.44 on eTaxBC by 31 October 2026. If it paid a day late, it would lose the $175.56 commission and owe a late penalty too. Its orders to Toronto and Seattle stay off the BC return.
The other side: a Toronto candle shop filing annually
Section titled “The other side: a Toronto candle shop filing annually”Queen West Candle Co. registered for BC PST after its BC sales passed $10,000. It now sells about $14,000 a year to BC customers through its own WooCommerce store: $980 of PST, under $3,000, so it can file annually. Its 2026 return: Box B $980.00, commission $64.68 (6.6%), Box D and G $915.32, due 31 January 2027. Its Etsy sales to BC stay off the return: Etsy collected that PST.
Nil returns
Section titled “Nil returns”You must file a return for every reporting period, even if you had no taxable sales and nothing to self-assess. In eTaxBC, select Yes beside “Is this a NIL return?” and submit.
Paying
Section titled “Paying”- In eTaxBC, from an account at a Canadian financial institution. Credit cards aren’t accepted.
- Through your bank’s online bill payment, adding BC provincial sales tax as a payee and using your PST number.
- By EFT or wire if you don’t have a Canadian bank account, quoting your PST number and the period.
- At a Service BC centre, by cash, cheque or debit.
All payments are in Canadian dollars.
Penalties and interest
Section titled “Penalties and interest”- Late filing or payment: you lose the commission and BC charges a penalty, starting at 10% of the PST you didn’t pay on time, plus a failure-to-file penalty that grows for each month the return is late. Bulletin CTB 005 has the formulas.
- Interest is charged on late amounts, calculated and compounded monthly.
- Not collecting PST you should have, or collecting it and not remitting it, brings larger penalties in an audit.
Records to keep
Section titled “Records to keep”Keep your books, records and documents for five years. You need written permission from the ministry to destroy them sooner. For an online seller that means order exports showing the delivery province, invoices, and supplier invoices behind Box F.