PST Expansion to Professional Services
Information and Resources on the new Requirement to Charge PST on Select Professional Services
The Province of BC has announced a significant change in Budget 2026 that will expand the Provincial Sales Tax (PST) to a range of professional services, effective October 1, 2026.
As of October 1, 2026, PST (7%) will apply to the following services:
- Accounting (including bookkeeping and assurance)
- Architectural services
- Engineering and geoscience services
- Security services (including private investigation, alarms and guards)
- Non-residential real estate services (including commercial trading, rental property management, and strata management)
For architectural, engineering, and geoscience services, PST will only apply to 30% of the total service fee.
What This Means for Businesses
If your business provides any of these services:
- You will be required to charge and collect PST starting October 1, 2026
- You must register for PST if you are not already registered
- Registration can begin as early as April 1, 2026
For many professional service providers, this introduces new administrative requirements, alongside increased costs for their clients.
If you use any of these services, expect 7% PST to be charged on your bill as of October 1, 2026.
What to Do Next
- Review your contracts
- PST applies based on when services are performed, not necessarily when invoiced, so ensure you are billing correctly as October 1st approaches.
- Model the cost impact
- Estimate what the new costs mean for your bottom line before October 1. For businesses relying heavily on accounting, engineering, or security services, the annual impact can add up quickly
- Make your voice heard
- Share how this affects your business with the Langley Chamber. Member feedback directly informs our advocacy and ongoing engagement with government on this issue. Contact us >Â
- Register to Collect the PST
- If you provide these newly-taxable services, begin preparing to register for PST.
- Registration can happen as early as April 1, 2026, six months before the changes take effect.
- Your registration can take up to 21 business days to be processed.
- Final rules and exemptions may still develop as the law and regulations are passed by the government.
- PST registration can be done online. Click here for more info >
Key PST Info: Register, Collect, Remit
Read this PST bulletin on how to register and who must register to collect and remit PST.  Bulletin >Â
To complete your online registration, you'll need the following information:
- Your federal business number (BN), if you have one – if you do not have one yet, this process will create one for you
- If you're registering as a sole proprietor, your BC driver's licence number, BC ID number, or a copy of your passport or other government-issued identification
- If you're registering as a partnership:
- The BC driver's licence number or BC ID number for each partner, and
- A copy of your partnership agreement, if you have one
- Your incorporation number, if your business is incorporated (Note: if your business is not incorporated in B.C., you'll need to attach your Certificate of Incorporation)
- The amount of your total annual national (Canadian) sales, or the estimated amount if you've been in business less than 12 months
- The amount of your anticipated monthly taxable sales/leases
- If you're purchasing an existing business or leasing taxable assets, you'll need your purchase agreement or lease agreement (ensure the agreement identifies the purchase or lease of any assets)
- Your management or third party operating agreement (if you do not own the business and are only responsible for management or operations)
If you're the owner of a business with multiple locations, you'll need to decide if you want to register all your locations under one PST account or under separate PST accounts.
If you register all your locations under one account, you'll have one PST registration number that covers all your locations and you'll file one PST return each reporting period.
If you register your locations separately, you'll have multiple PST registration numbers and you'll file multiple PST returns each reporting period – one for every location you register.
When you're ready to register to collect PST, you can register online. Online registration is accessible 24 hours a day, 7 days a week. You can register at any time that is convenient for you.
It takes approximately 15 to 25 minutes to complete the online registration process.
If the government approves your application, you'll be provided with a letter advising you of your PST number and your ongoing reporting periods for your PST returns.
Your PST number is 11 characters long and is in this format: PST-1234-5678.
Once your PST account is created, if you provided an email address during the registration process to access eTaxBC, you'll receive an email with an enrolment code.
If you're required to be registered to collect PST, you must charge and collect the tax when the tax is payable, unless a specific exemption applies to the sale or lease.
Generally, PST is payable when the purchase or lease price, or any portion of the purchase or lease price, is paid or becomes due, whichever is earlier.
PST becomes due the earliest of:
- The day you first issue the invoice for the sale or lease
- The date on the invoice
- The day you would have, but for undue delay, issued the invoice
- The day the purchaser or lessee must pay the purchase or lease price under a written agreement
You must report and pay (remit) to the government all PST you have charged, whether or not you've actually collected it from your customer.
All PST you charge within a reporting period must be remitted to us no later than the last day of the month following the reporting period.
Reporting and paying tax means filing a tax return and paying the government the tax you charged on your sales and PST you owe on the purchases you made to run your business.
You must report and pay to to the government all PSTÂ you have charged, whether or not you have actually collected it from your customer yet.
Your completed tax return and payment must be received on or before the last day of the month following the end of the reporting period.
If you are registered for PST and report and pay on time, you are entitled to receive a commission of up to $198 per reporting period. The amount of commission you're entitled to is calculated on your PST return.
Why the Langley Chamber Opposes This Change
The Langley Chamber is hearing directly from members that this change will increase the cost of doing business at a time when many are already under pressure.
The core issue is how PST works. Unlike GST or HST systems in other provinces, PST is not recoverable by businesses. That means every time PST is applied to a service, it becomes a permanent cost — not something that can be claimed back.
As a result, costs compound across the economy. Businesses rely on professional services like accounting, engineering, and property management to operate. Applying PST to these essential inputs means:
- Higher operating costs
- Reduced margins
- Increased prices passed on to customers
We have raised these concerns directly with the Province and are contacting the Minister to call for a reconsideration of this measure. Our concern is not only the immediate impact, but what this signals moving forward.
This risks becoming a canary in the coal mine — setting the stage for further expansions of PST or new taxes on business inputs in the future.
