Get Washington Tax Exemption Form

Note: The harmonized sales tax (HST) took effect July 1, 2010 and replaced the RST , with the exception of RST on certain premiums of insurance and benefits plans and RST on private purchases of specified vehicles. The Canada Revenue Agency (CRA) administers the HST .

Does Canada have a resale certificate? Canadian resellers and manufacturers must complete and sign the Canada Uniform Sale & Use Tax Certification - Multi-Province form (see below) (PEC). You must give TBG a Purchase Exemption Certificate (PEC) at the Time of Sale.

A Canadian PST resale exemption is a purchasing status that proves you are a legitimate retailer or purchaser and are buying products to either resell or use as component parts of products you plan to resell.

You are exempt from PST on goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease. To purchase or lease these items exempt from PST, give the supplier your PST number.

Some provinces exempt farmers, municipalities, and certain businesses from paying the provincial sales tax. However, these provincial exemptions do not apply to the GST/HST.

If your business is selling products and goods, irrespective of the selling medium (online or in-store), you need to have a sales tax permit, which is also known as a seller's permit. Generally, it's essential to have the reseller permit or certificate whenever you need to collect the sales taxes.

Contact the Ontario Ministry of Finance by telephone at 1-866-668-8297 (1-866-ONT-TAXS)

Foreign purchasers of Canadian products do not have to pay HST provided that the goods or services will be solely used outside of the country. Critics argue that the HST shifts the burden of taxation to consumers, but proponents of the tax say it ultimately benefits consumers by lowering costs.