Burnaby Sales and Use Tax Rules for Retailers

Taxation and Finance British Columbia 4 Minutes Read · published May 24, 2026 Flag of British Columbia · By Daniel Roy

Retailers operating in Burnaby, British Columbia must comply with provincial and federal sales taxes while also meeting municipal business-licence and bylaw requirements. Burnaby’s municipal offices regulate business licences, zoning and local compliance; see the city business-licence information for application and enforcement details[1]. Provincial sales tax (PST) rules and remittance obligations are set by the Government of British Columbia and apply to taxable goods and certain services sold in Burnaby[2]. Federal GST/HST requirements for registrants are set by the Canada Revenue Agency and govern registration, collection and remittance of GST for retail sales in Burnaby[3].

Check licences before opening a new retail location in Burnaby.

Understanding jurisdiction and applicable taxes

Municipal bylaws in Burnaby govern business licences, local zoning, signage and enforcement processes; they do not replace provincial or federal tax obligations. Retailers should treat municipal compliance (licensing, signage, local permits) as separate from PST and GST registration, collection and remittance. For PST registration, taxable goods, and exemptions consult the provincial guidance[2]. For GST registration thresholds and filing rules consult the CRA guidance[3]. For municipal licensing, fees, and bylaw contacts use the City of Burnaby business-licence pages[1].

Penalties & Enforcement

Enforcement is multi-tiered: Burnaby enforces municipal bylaws through its bylaw and licensing units, while the Province of British Columbia administers PST compliance and the Canada Revenue Agency administers GST. Specific monetary fines, rates or daily penalties under Burnaby bylaws are not all consolidated on the main business-licence information page and therefore are not specified on the cited page[1]. Provincial and federal penalty regimes for PST and GST are published by their respective authorities and include assessment, penalties and interest for late remittance or non-compliance; see those pages for exact figures and schedules[2][3].

  • Enforcer: City of Burnaby By-law and Licensing staff enforce municipal bylaws and can issue tickets, orders or require corrective action; provincial and federal tax authorities enforce PST/GST.
  • Monetary penalties: municipal amounts are not specified on the cited city page; provincial and federal penalty amounts are published on the BC and CRA websites[2][3].
  • Escalation: first, repeat and continuing offences may lead to tickets, administrative penalties, liens or prosecution; specific escalation ranges are not specified on the cited city page[1].
  • Inspections and complaints: report municipal bylaw concerns to Burnaby By-law and Licensing via the city contact pages; provincial or GST/PST audits are conducted by the respective tax authorities.
  • Appeals and reviews: appeal routes vary by instrument - municipal ticket dispute processes or provincial/federal appeal tribunals apply; time limits for appeals are provided on each enforcing authority’s site and are not specified on the cited city page[1][2][3].
If you collect tax you must register and remit on the schedules required by the province or CRA.

Applications & Forms

Burnaby publishes business-licence application information and how to apply on its website; specific form names, numbers, or fee tables are available there or through the city’s licensing office and may change, so consult the city page for current forms and fees[1]. Provincial PST registration, returns and forms are on the BC government site[2], and GST/HST registration and forms are on the CRA site[3]. If a specific municipal form or fee is not shown on the cited page, it is not specified on that page.

How to comply with sales and use tax obligations

Follow these practical compliance steps for retailers in Burnaby: register as required with federal and provincial tax authorities, maintain clear point-of-sale tax indications, keep accurate records, obtain the necessary City of Burnaby business licence, and respond promptly to inspection notices or audit requests.

FAQ

Do I pay a separate Burnaby municipal sales tax?
No. Burnaby does not levy a separate municipal sales tax; retailers must follow provincial PST and federal GST/HST rules as applicable[2][3].
Do I need a Burnaby business licence to sell goods?
Yes. Most retail businesses must obtain a City of Burnaby business licence and comply with local zoning and bylaw requirements; check the city’s business-licence page for application steps and contacts[1].
What if I fail to remit PST or GST?
Failure to register or remit PST/GST can lead to assessments, penalties and interest from the Province or CRA; see those agencies for exact penalty rules and appeal procedures[2][3].

How-To

  1. Register for a City of Burnaby business licence via the city’s business-licence portal and submit required documentation and fees[1].
  2. Determine PST obligations and register with the Government of British Columbia if you sell taxable goods or services in the province[2].
  3. Register for GST with the Canada Revenue Agency if your annual taxable supplies exceed the small-supplier threshold or if you choose to register voluntarily[3].
  4. Keep complete sales, exemption and purchase records, collect tax at point of sale, remit returns on time, and respond to any notices from the city, the Province or CRA.
Start registrations early to avoid retroactive liabilities.

Key Takeaways

  • Burnaby enforces business licences and local bylaws, but does not replace provincial/federal tax obligations.
  • PST and GST have separate registration, collection and penalty rules—consult the BC and CRA pages for exact figures.
  • Contact Burnaby By-law and Licensing for municipal compliance and the province/CRA for tax audits and appeals.

Help and Support / Resources

  1. [1] City of Burnaby - Business Licences & Permits
  2. [2] Government of British Columbia - PST
  3. [3] Canada Revenue Agency - GST/HST for businesses

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Daniel Roy

Daniel Roy

Municipal Bylaw Analyst

Daniel analyses municipal bylaws across Canadian provinces and territories. He checks every guide against official municipal and provincial sources.