Canada GST/HST indirect tax FAQs
General
Pearson VUE US is a business of NCS Pearson, Inc. and has the following tax registrations:
NCS Pearson, Inc.
5601 Green Valley Drive
Bloomington, MN 55437
Canadian GST registration: Taxpayer ID has been requested and will be displayed on receipts / invoices upon purchase through Pearson VUE's system.
The US Federal Taxpayer Identification Number (TIN) 41-0850527
Canadian federal Goods and Services Tax (GST) – On 01 July 2021, Pearson VUE will collect Canadian GST and harmonized tax (HST) on business to consumer (B2C) sales made to candidates.
Effective 01 January 2022, Pearson VUE will begin collecting Quebec Sales Tax (QST) on business to consumer (B2C) sales made to candidates.
Note: Federal tax (GST) is applicable in all provinces and territories across Canada while harmonized tax (HST) is applicable in Ontario, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador.
The following services are impacted:
- Candidates who schedule exams or make other purchases through the Pearson VUE Testing System on or after 01 July 2021 will be charged the applicable tax.
- Exam vouchers sold to a business in Canada on or after 01 July 2021 are not taxable due to the simplified tax registration that Pearson VUE falls under.
- Effective 01 January 2022, sales made to candidates in Quebec will incur QST.
- Effective 01 July 2022, sales made to candidates in British Columbia will incur PST in addition to Federal GST.
Note: Federal tax (GST) is applicable in all provinces and territories across Canada while harmonized tax (HST) is applicable in Ontario, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador.
| Province | What Canadian Tax is Applicable on sales with Pearson VUE? |
|---|---|
| Alberta | Federal GST only |
| British Columbia | PSD and Federal GST |
| Manitoba | Federal GST only |
| New Brunswick | HST – harmonized with GST |
| Newfoundland and Labrador | HST – harmonized with GST |
| Northwest Territories | Federal GST only |
| Nova Scotia | HST – harmonized with GST |
| Nunavut | Federal GST only |
| Ontario | HST – harmonized with GST |
| Prince Edward Island | HST – harmonized with GST |
| Quebec | QST and Federal GST |
| Saskatchewan | Federal GST only |
| Yukon Territories | Federal GST only |
Pearson VUE will collect tax only on sales that are made after 01-Jul-2021. If there is an obligation to remit tax on the sales that were made prior to 01-July-2021 where the exam date is scheduled for a later date, then Pearson VUE will pay the tax authorities as required.
Canada has introduced tax law changed related to non-resident businesses which apply to Pearson VUE.
Reverse charge provisions do not apply in Canada. Under the simplified tax policy, B2B sales are not taxable.
Voucher Store Customers
Please send an email to the Pearson VUE Voucher Store with your company name and proof of exemption. Pearson VUE will confirm once the system has been configured for your company to be exempt.
NOTE: Any orders placed prior to your company being marked as exempt will be subject to GST.
Test Center Administrators
There are no changes to the test center statement. If you would like your company taxpayer ID displayed on your test center statement, please send that to the Pearson VUE finance team via email.
When a candidate registers with Pearson VUE’s contact center or Pearson VUE’s website, Pearson VUE emails the candidate a payment confirmation.
When the candidate registers for an exam with the Test Center AND VUE Credit Terms are used as the payment method, Pearson VUE does not send the candidate a payment receipt. Instead, the test center administrator should do this.
When the candidate registers for an exam with the Test Center AND a credit card is used Pearson VUE emails the candidate a payment confirmation. If the payment was made using a Test Center business credit card, please make sure that the Billing Information is correct on the order payment screen. The default can be to the candidates address, but can be changed as needed.