Provincial Sales Tax
There is always confusion about various PST/HST rates. There are various PST/HST rates that are for the provinces - but how it is determined if they are calculated and added or not.
D Memo D17-1-22 Covers the requirement
https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-22-eng.html
Below is the description:
For casual goods, CBSA will only collect the HST (when goods are destined to a participating province), or PST if the goods enter a PST province, destined for the same PST province.
Example:
If the goods were to enter into Manitoba (PST collection agreement) but are destined for Saskatchewan (PST collection agreement), then only the GST is collected.
Below/attached are the supporting documents from CSCB and CBSA:
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