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Sales to Non-Residents

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Sales Taxes -> Provincial Sales Tax -> Sales to non-residents

Are Sales to Non-Residents Taxable?

When a non-resident of a province purchases goods or services and takes possession of them in the province, the provincial sales tax is charged.  There are a few exceptions (such as motor vehicles or aircraft) in some provinces.

When taxable goods are purchased by a non-resident and shipped by the vendor to a destination outside of the province, the sales tax of the province from which the goods are shipped will not be charged.  The sales tax of the destination province may be charged, if the seller has a business presence in that province.  See our article on out of province sellers.

For more information, see the following links on provincial government websites:

bullet BC
bullet About provincial sales tax - visiting BC
bullet Bulletins & brochures (in pdf format)
bulletBulletin PST 308 - PST on Vehicles (pdf) - see Vehicles purchased for use outside BC, on page 13.
bulletBulletin PST 309 - PST and Non-Residents (pdf)
bulletForm FIN 462 Out-of-Province Delivery Exemption (pdf) - This form is to be used by sellers when the goods are being shipped to an address out of the province.
bullet MB - Retail sales tax bulletins - See Bulletin #006, Sales to non-residents of the province.
bullet PE - Revenue tax guides - Scroll down to RTG:159 General instructions to vendors, and go to 9. Delivery of goods.
bullet SK - Can non-residents purchase goods and services tax exempt in Saskatchewan? - Go to Common questions about provincial sales tax on the Government of Saskatchewan website, and scroll down to this topic.

Note:  BC's PST will be re-implemented effective April 1, 2013, and it is expected that the rules above will be re-implemented also.

Visitors to Quebec

In Quebec, when a Canadian from another province purchases items with a value of over $500 each, the QST paid on these items can sometimes be recovered if the items are taken permanently back to the home province or territory of the visitor.  For more information, see the Quebec Revenue Ministry form VD-352-V Rebate of QST for a Canadian non resident of Québec on property purchased in Quebec.

Revised: September 19, 2017

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