Online marketplace facilitators must register to collect and remit PST if they facilitate an online marketplace seller’s retail sale of:
goods that at the time of sale are located within Canada and are sold to a person in B.C.,
software for use on, through or with an electronic device ordinarily situated in B.C.,
accommodation located in B.C., or
taxable services, other than accommodation, to a person in B.C. However, online marketplace facilitators are not required to register if:
the gross value of retail sales of goods, software and taxable services that the online marketplace facilitator made or facilitated in the preceding 12 months was $10,000 or less, or
the reasonable estimate of the gross value of retail sales of goods, software and taxable services that the online marketplac facilitator will make or facilitate in the next 12 months is $10,000 or less, or
there are two or more online marketplace facilitators who jointly operate, own or control an online marketplace and at least one of the other online marketplace facilitators is registered to collect and remit PST and will collect all PST payable for those taxable sales made through the online marketplace, or
they facilitate only non-taxable or exempt sales.
Note: Online marketplace facilitators are also required to register to collect and remit PST on online marketplace services they provide to online marketplace sellers (see Online Marketplace Services below).
For more information on registration, see Bulletin PST 001, Registering to Collect PST.
Example 1:
You are an online marketplace facilitator who jointly owns and operates an online marketplace with another company. You are already registered to collect and remit PST and will collect and remit PST on all sales you facilitate through the online marketplace.
The other company is not required to register.
Example 2:
You are an online marketplace facilitator who owns and operates an online marketplace for lodging, primarily homestays for vacation rentals and tourism activities. Property owners use your online marketplace to list their spaces to travellers looking for a place to stay. Your online marketplace is accessible via website and mobile app. You facilitate sales of accommodation (including accommodation located in B.C.) for the online marketplace sellers.
You must register to collect and remit PST and MRDT, where applicable.
For more information on sales of accommodation in B.C., including the additionalMajor Events MRDT for the City of Vancouver, see our Accommodation page and use our MRDT location map to find participating areas and their tax rates.
