07/13/2026
B.C. Finalizes PST Rules for Accounting and Other Professional Services
British Columbia has finalized the regulations and administrative guidance for extending provincial sales tax to specified professional services.
Beginning October 1, 2026, the 7% B.C. PST will apply to taxable accounting, architectural, engineering and geoscience, non-residential real estate and security services.
Accounting services
Accounting firms providing taxable services to B.C. clients may be required to register for PST, charge the tax on invoices and remit it electronically.
The rules are not limited to firms physically located in British Columbia. A B.C. business purchasing taxable accounting services from an out-of-province provider may have to self-assess PST where the provider does not collect it.
Transitional invoices
The date of the invoice is not the only consideration.
An invoice issued before October 1 may still require PST where the services extend into later periods. Similarly, work performed before October 1 but billed after that date may be taxable because the amount became due after the new rules took effect.
Professional firms should review:
• Engagement letters and contracts
• September and October billing dates
• Disbursements and additional charges
• Bundled taxable and exempt services
• Provincial allocation methodologies
• PST registration and electronic filing
Other developments this week
Finance Canada opened its 2026 pre-budget consultation on July 6. Formal submissions and questionnaire responses are due September 8, 2026.
Revenu Québec also launched a new online service allowing individuals to submit, amend and track solidarity tax credit claims through My Account.
No material new federal or Ontario income-tax legislation was identified during this week’s scan.
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