Businesses Located in Canada but Outside of BC
You are required to register with the ministry if you are located outside of BC but within Canada
and in the ordinary course of your business do all of the following:
sell taxable goods to customers in BC,
accept purchase orders (including by telephone, mail, email or Internet) for taxable goods
from customers located in BC,
deliver taxable goods to a location in BC, (this includes goods that you ship physically or
electronically, even if you deliver the goods through a third party, such as a courier), and
solicit persons in BC (through advertising or other means, including mail, email, fax,
newspaper or the Internet) for orders to purchase taxable goods.
Please note: If you have only a website that is accessible from anywhere in the world, which
does not target BC, you are not soliciting sales in BC. However, if you have a website and
also solicit sales in BC by other means, such as through targeted Internet advertisements,
promotional flyers or newspaper advertisements, you are soliciting sales in BC.