When do I need to register for sales tax?

Quick answer

You generally need sales-tax registration once you supply taxable goods as a manufacturer, importer, wholesaler, or retailer above the threshold, or once you provide taxable services above your province's threshold. Goods are registered federally with the FBR; services are registered with the provincial authority (PRA, SRB, KPRA, or BRA). Many B2B customers also require their suppliers to be sales-tax registered.