Do I need to charge PST on online sales to Surrey customers?

Charge PST on taxable goods and certain services delivered to customers in British Columbia where PST rules require collection; consult the provincial PST guidance.

When must I register for GST?

Register for a GST account with CRA if your business meets the federal threshold or if you choose to register voluntarily; see CRA registration guidance.

How do I get a City of Surrey business licence?

Apply via the City of Surrey business licence page; fees and submission instructions are provided on the city page.

Surrey Sales and Use Tax Guide for Retailers

Taxation and Finance British Columbia 5 Minutes Read · published February 12, 2026

This guide explains sales and use tax obligations for retailers operating in Surrey, British Columbia. It covers when to register and collect GST and BC PST, municipal business licence requirements, remittance timing, compliance checks, and practical steps to avoid penalties. The text focuses on municipal and provincial enforcement pathways and points you to the official registration and licence pages so you can act quickly and correctly.

Overview

Retailers in Surrey must understand two levels of sales taxation: federal GST/HST rules administered by the Canada Revenue Agency (CRA) and British Columbia PST rules administered by the Province of British Columbia. Separately, operating in Surrey requires a City of Surrey business licence and compliance with local bylaws enforced by the city’s licensing and bylaw teams. For provincial PST registration and obligations see the provincial guidance BC PST information^[1]. For GST registration and CRA obligations see the CRA business GST/HST registration guidance CRA GST/HST registration^[2]. For City of Surrey business licence requirements see the city page City of Surrey business licences^[3].

Key rules for retailers

Charge GST (federal) at the applicable rate on taxable supplies unless an exemption applies.
Collect BC PST on taxable goods and some services where PST applies; certain goods and business-to-business transactions may be exempt or zero-rated under PST rules.
Register for PST with the Province of British Columbia if you sell or lease taxable goods or provide taxable services in BC; register for a GST account with CRA when required.
Hold a valid City of Surrey business licence before carrying on business in Surrey.
Keep accurate sales records, receipts showing taxes collected, and PST/GST vendor accounts and remittance records.

Collecting, Reporting and Remitting

Retailers must add GST and PST where applicable and show required details on invoices and receipts per federal and provincial rules. GST collected is remitted to CRA according to your filing frequency; PST collected is remitted to the Province of British Columbia according to PST filing rules. The provincial PST guidance explains registration, collection, and remittance obligations in detail BC PST information^[1]. For GST registration and remittance schedules consult CRA guidance CRA GST/HST registration^[2].

Penalties & Enforcement

Enforcement is divided by jurisdiction: PST compliance and penalties are administered by the Province of British Columbia (Ministry of Finance); GST enforcement is by the Canada Revenue Agency; municipal licence and bylaw offences are handled by the City of Surrey's licensing and bylaw enforcement teams. Specific monetary fines and penalties vary by statute and administrative policy. Where exact monetary figures are not shown on the cited official guidance pages, this guide states that they are "not specified on the cited page" and cites the applicable official page.

Fine amounts: not specified on the cited page for PST and provincial guidance; see provincial PST guidance BC PST information^[1].
GST penalties and interest: specific amounts and schedules are set by the CRA and are not specified in the cited registration overview; see CRA GST guidance CRA GST/HST registration^[2].
City of Surrey bylaw fines for operating without a licence or for bylaw offences: not specified on the city business licence page; see City of Surrey business licences City of Surrey business licences^[3].
Escalation: first, repeat, and continuing offences are treated under the relevant statute or municipal bylaw; where escalation details are not listed on the cited pages they are "not specified on the cited page" and enforcement follows statutory processes.
Non-monetary sanctions: administrative orders, requirement to register or remit, inspections, seizure of goods, prosecution in court, or licence suspension/denial may apply under provincial or municipal authority.

Contact the enforcing agency immediately if you receive a notice.

Applications & Forms

PST registration: apply for a PST vendor account via the Province of British Columbia online services; the provincial page shows how to register and where to find forms BC PST information^[1].
GST/HST registration: register for a GST account with CRA online, by mail, or through a representative; see CRA registration guidance CRA GST/HST registration^[2].
City of Surrey business licence application: apply online or in person as directed on the City of Surrey business licences page City of Surrey business licences^[3]. Fees and deadlines are listed on the city page; if a specific form number is not shown on the page, it is "not specified on the cited page".

Appeals and reviews: appeals of provincial assessments or notices typically follow procedures in the relevant statute (see provincial PST guidance) and CRA objection/review processes for GST matters; municipal licence decisions have appeal or review paths described by the City of Surrey where applicable. Time limits for appeals and objections are set in statute or administrative rules and may not be detailed on the cited summary pages; if not shown they are "not specified on the cited page."

Common violations and practical compliance steps

Failing to register for PST or GST when required — register as soon as you begin taxable sales.
Not collecting or remitting collected tax — set up accounting and remittance schedules and reconcile monthly.
Operating without a City of Surrey business licence — apply before opening or change of business activities.
Poor record-keeping — retain detailed invoices, receipts, and vendor account records for the statutory retention period.

Good records reduce audit risk and speed dispute resolution.

FAQ

Do I need to charge PST on online sales to Surrey customers?: Charge PST on taxable goods and certain services delivered to customers in British Columbia where PST rules require collection; consult the provincial PST guidance for specifics BC PST information^[1].
When must I register for GST?: Register for a GST account with CRA if your business meets the federal threshold or if you choose to register voluntarily; see CRA registration guidance CRA GST/HST registration^[2].
How do I get a City of Surrey business licence?: Apply via the City of Surrey business licence page; fees and submission instructions are provided on the city page City of Surrey business licences^[3].

How-To

Determine whether your goods or services are taxable under BC PST and federal GST rules.
Register for a BC PST vendor account via the provincial online services if required (see PST)^[1].
Register for a GST account with CRA if required and choose an appropriate reporting frequency (see CRA)^[2].
Apply for a City of Surrey business licence before opening or when changing business activity (see City of Surrey)^[3].
Implement point-of-sale systems showing taxes collected and keep digital and paper records for audits.
Remit collected PST and GST on time and file returns per your assigned schedules to avoid penalties.

Key Takeaways

Register for PST and GST when required and obtain a City of Surrey business licence before operating.
Keep accurate records and reconcile taxes collected to remittances.