PST Introduction & Objectives


The objective of this module is to familiarize you with some of the important taxation and business issues related to the practice of law and the Provincial Sales Tax.

Navigating this Module

This module contains three components:

  • Written Material:  This module describes when and how to register for PST, how PST applies to legal fees and disbursements, and the requirements for collecting and remitting PST.
  • Test:  The test for this module features a fact pattern followed by two parts, a question and a justification.  You must get answers to both parts correct in order to complete the test.  If you get one or both parts incorrect, you will have an opportunity to reattempt the test.  Test questions are drawn from the written material only and not the Additional Resources or any footnotes in the written material.
  • Additional Resources:  Additional valuable resources are available, some of which are included in the Additional Resources section of this module.  You are not tested on the additional material, although you are encouraged to review any resources that best suit the nature of your practice or if you experience difficulty comprehending the material that will be tested.

Although we aim to present a comprehensive module, this module is not exhaustive.  This module is not a substitute for exercising professional judgment and does not constitute legal advice.