B.C. PST on Accounting Services Effective October 1, 2026
/A significant change to British Columbia’s Provincial Sales Tax (PST) is coming this fall.
Effective October 1, 2026, the Province of British Columbia will expand the application of PST to accounting and bookkeeping services. Under the new rules, taxable accounting services will generally be subject to 7% PST.
What Services Will Be Affected?
The new PST rules cover a broad range of accounting and bookkeeping services. These include bookkeeping, preparation of financial statements, tax and information returns, payroll services, account reconciliation, and assurance and auditing services.
The rules may also apply to other services when they form part of, or are provided together with, a taxable accounting service.
When Does the New PST Apply?
The change takes effect on October 1, 2026.
The Province has established transitional rules for services that are provided, billed or paid for around the effective date. As a result, the application of PST may depend on when an amount becomes due or is paid, as well as when the related services are provided.
Businesses and individuals receiving accounting services should be aware of these rules when planning for professional service costs after the new PST requirements take effect.
Are There Any Exceptions or Exemptions?
While the new PST rules apply broadly to accounting and bookkeeping services, certain services may be exempt depending on the nature of the service and the circumstances in which it is provided.
For detailed information about available exemptions and how they may apply, please refer to the Province of British Columbia’s official guidance on PST and accounting services.
Preparing for the Change
With the October 1 effective date approaching, businesses and individuals should be aware that PST may become an additional cost when obtaining accounting and bookkeeping services in British Columbia.
Those who regularly use accounting services may wish to consider the new tax when planning professional service expenses and budgets for the remainder of 2026 and future years.
For further information about the new PST requirements, including taxable services, exemptions and transitional rules, please visit the Province of British Columbia’s official guidance: