UPDATE: B.C. Pauses October 1, 2026 PST Changes to Professional Services
Updated: Sep 18
UPDATE — SEPTEMBER 18, 2026
The B.C. government has announced that the planned expansion of PST to professional services, originally scheduled for October 1, 2026, has been paused.
As a result, the new PST rules for accounting and bookkeeping, architectural, engineering and geoscience, non-residential real estate, and security services will not take effect on October 1, 2026 as previously announced.
For ONYX CPA clients, this means ONYX CPA will not begin charging the previously announced 7% PST on accounting, bookkeeping and tax services on October 1.
The Province has indicated that the expansion is being delayed rather than permanently cancelled. We will continue to monitor developments and update this article as more information becomes available.
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ORIGINAL ARTICLE - PUBLISHED SEPTEMBER 10, 2026
The article below reflects the PST changes as originally announced by the B.C. government. The professional service changes described below have since been paused and will not take effect on October 1, 2026 as originally scheduled.
The original article has been preserved below for reference.
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Starting October 1, 2026, British Columbia is making several significant changes to the Provincial Sales Tax (PST). Several professional and business services that were previously not subject to PST will become taxable. The province is also removing PST exemptions from certain goods and services.
For some B.C. businesses, this means having to register for and collect PST for the first time. For others, it means paying PST on services that previously did not have PST.
If you own or operate a business in B.C., here are the key changes you should know about.
1. Accounting and Bookkeeping Services
One of the biggest changes is that accounting services will generally become subject to 7% PST.
The new rules cover a broad range of accounting and tax services, including:
Bookkeeping
Preparation of accounting records
Financial statement preparation
Compilation, review and audit services
Account reconciliation
Payroll-related accounting
Corporate and personal tax return preparation
Tax planning and advice
Tax document preparation
CRA representation
What does this mean for your accounting bill?
If you receive a $1,000 taxable accounting invoice, the taxes would generally look like this:
Amount | |
Accounting fees | $1,000 |
GST (5%) | $50 |
PST (7%) | $70 |
Total | $1,120 |
Previously, most accounting services were subject to GST but not PST.
For ONYX CPA clients: Beginning October 1, 2026, we will be required to collect 7% PST on applicable accounting, bookkeeping and tax services.
This is a change in provincial tax legislation and not an increase in ONYX CPA's professional fees.
2. Architectural Services
Architectural services will also become subject to PST.
However, these services are treated differently from accounting services.
For taxable architectural services, the 7% PST generally applies to 30% of the purchase price, rather than the entire fee.
For example, if an architectural firm charges $10,000:
$10,000 × 30% × 7% = $210 PST
This results in an effective PST cost of approximately 2.1% of the total fee.
3. Engineering and Geoscience Services
Engineering and geoscience services will also become subject to PST.
Similar to architectural services, PST generally applies to 30% of the purchase price of taxable engineering and geoscience services.
For example:
$10,000 × 30% × 7% = $210 PST
Businesses providing these services should review whether they need to register for PST and update their invoicing systems before October 1.
4. Commercial Real Estate and Property Management Services
Certain real estate services related to non-residential property will become subject to PST.
This can include:
Commercial real estate trading services
Rental property management services for non-residential property
Strata management services for non-residential property
What does “non-residential” mean?
Think primarily commercial property rather than homes.
For example, services relating to an office building, retail property or commercial strata may be affected by the new rules.
Residential property is generally not affected by this particular change. For example, management services for a property that is classified entirely as residential, such as a typical residential condo or townhouse strata, are not considered non-residential real estate services under these rules.
Strata corporations also do not simply add PST to owners' strata fees because of this change.
What about mixed-use buildings?
Some properties contain both residential and commercial space — for example, retail stores on the ground floor with residential condos above.
In these situations, the PST treatment may need to be allocated between the residential and non-residential portions of the services.
Businesses managing mixed-use properties should review their specific circumstances before October 1.
5. Security and Private Investigation Services
Certain security and private investigation services will also become subject to PST.
This can include qualifying services such as:
Security guard services
Private investigation services
Security consulting
Security alarm services
Armoured car guard services
The rules generally relate to services provided by businesses that hold, or are required to hold, the applicable security business licence.
Businesses that regularly purchase these services should expect PST to appear on applicable invoices beginning October 1.
6. Clothing and Footwear-Related Changes
The October changes aren't limited to professional services.
B.C. is also removing certain existing PST exemptions involving clothing and footwear.
Changes include certain:
Clothing patterns
Yarn and natural fibres
Synthetic thread and fabric used to make or repair clothing
Services related to clothing and footwear
This means businesses providing certain clothing and footwear-related services, such as alterations or repairs, should review whether they will need to begin collecting PST.
Basic laundry, dry-cleaning and wet-cleaning services will continue to be exempt.
7. Basic Cable and Telephone Services
Certain telecommunications exemptions are also being removed.
Beginning October 1, PST changes will affect:
Basic cable television services
Residential landline telephone services
Toll-free telephone services
Consumers and businesses purchasing affected services may therefore begin seeing PST on charges that were previously exempt.
What Should B.C. Business Owners Do Before October 1?
If your business provides one of the newly taxable services, now is the time to prepare.
Here are a few steps to consider:
1. Determine whether you need to register for PST
Businesses providing newly taxable services may need to register with the Province of British Columbia to collect and remit PST.
2. Update your accounting software
QuickBooks and other invoicing systems may need to be updated so the correct PST is charged beginning October 1.
3. Review recurring invoices and automatic payments
If you invoice customers automatically, make sure your October invoices use the correct tax treatment.
4. Review your contracts and pricing
If your agreements currently say prices are “plus GST,” consider whether they should instead say “plus applicable taxes.”
5. Notify your customers
If PST will begin appearing on your invoices, notifying customers in advance can help avoid confusion.
Make it clear that PST is a provincial tax, not an increase in your company's fees or prices.
6. Pay attention to the September–October transition
Special rules can apply to invoices, prepayments, retainers and services that span the October 1 implementation date.
Simply invoicing something before October 1 does not necessarily determine the PST treatment in every situation.
If you have significant contracts or prepaid services that cross the implementation date, consider getting advice on the appropriate treatment.
A Quick Reminder About Collecting PST
If your business is required to collect PST, the PST you collect is not additional business revenue.
You are collecting the tax from your customer on behalf of the Province of British Columbia. The amounts collected will need to be reported and remitted through your PST returns.
What Does This Mean for ONYX CPA Clients?
Beginning October 1, 2026, ONYX CPA will be required to collect 7% B.C. PST on applicable accounting, bookkeeping and tax services, in addition to GST.
Again, this is a provincial tax change and does not represent an increase in ONYX CPA's professional fees.
Existing ONYX CPA clients do not need to take any action simply because PST will be added to applicable ONYX CPA invoices.
However, if your own business provides one of the services affected by the October 1 changes, you may have new PST registration and collection obligations.
Need Help Getting Your Business Ready?
If you're unsure whether the new PST rules apply to your business, ONYX CPA can help you understand your obligations and prepare for October 1.
We can assist with:
PST registration
Determining which services are taxable
QuickBooks and accounting system setup
Invoicing changes
Transitional transactions
Ongoing PST filings
Contact ONYX CPA to discuss how the October 1, 2026 PST changes may affect your business.
This article provides general information only and does not constitute tax or legal advice. PST treatment depends on the specific facts and circumstances of each business and transaction.
