On February 17, 2026 British Columbia announced it is expanding the application of its provincial sales tax to selected professional services beginning October 1, 2026.
The services becoming subject to B.C. PST include:
– Accounting services, including bookkeeping and assurance services
– Architectural services
– Engineering and geoscience services
– Non-residential real estate services, including trading, rental property management and strata management services
– Security services, including private investigation services
Businesses providing these services may need to register to collect and remit PST. Providers should review the provincial requirements and applicable transitional rules before the effective date.
The change expands the range of services subject to PST but does not change British Columbia’s general PST rate. The general rate remains 7%, in addition to the 5% federal GST, for a combined sales tax rate of 12% where both taxes apply.
Other PST exemptions are also scheduled to end on October 1, 2026, including exemptions covering certain sewing and clothing-repair materials and services, basic cable television, residential landline telephone services and toll-free telephone services. Basic laundry services will remain exempt.
The precise tax treatment may depend on the service supplied and when it is purchased or delivered.
Data source: Government of British Columbia