The province of BC (re PST being re-implemented effective April 1, 2013) indicates that out-of-province Canadian vendors should register to collect provincial sales tax for a province if they regularly do all of the following:
-Sell taxable goods or software to customers in BC.
-Accept purchase orders (including by telephone, mail, e-mail or internet) from customers located in BC.
-Deliver taxable goods or software to a location in BC. Delivery into BC includes goods and software that are shipped physically or electronically, even if they are delivered -through a third party, such as a courier.
-Solicits sales in BC (through advertising or other means, including mail, e-mail, fax, newspaper or the internet) for orders to purchase taxable goods or software.
If the vendor does not have a business presence in a province to which they are shipping, it is usually
the responsibility of the buyer of the goods to remit the provincial sales tax