British Columbia’s general PST rate is 7% as of October 17, 2026. A separate proposal would have expanded PST to certain professional services on October 1, but the province announced on September 18, 2026 that the expansion was paused. The pause concerns which services are taxed; it is not an increase to the general 7% rate.
What was proposed and what changed?
The planned expansion included services such as accounting and bookkeeping, architecture, engineering and geoscience, non-residential real-estate commissions and services, and security and private investigation. BC says a temporary regulation will maintain the PST exemption for the professional services identified in its announcement while the expansion is paused.
Earlier notices about an October 1 start date describe the proposal before the pause. Check the latest provincial guidance for the exact service and any subsequent change before pricing or invoicing. The pause does not itself change existing obligations for services already subject to PST.
How do GST and PST work on a typical taxable sale?
Where both 5% federal GST and the general 7% BC PST apply to the same $100 pre-tax price, the taxes are $5 and $7, for a $112 total. This is a general-rate example, not a rule that every good or service attracts both taxes. GST and BC PST are separate taxes, with different registration and remittance rules. See the BC GST and PST guide and BC PST registration guide.
Do the paused services have GST?
The provincial PST pause does not determine the federal GST treatment. For an invoice of $1,000 for a service that is exempt from BC PST and taxable at 5% GST, the example is $50 GST and a $1,050 total. Whether that treatment applies depends on the actual service and customer. Check CRA GST/HST rate guidance as well as current BC rules.
Are there rates other than 7%?
Yes. The general 7% rate does not cover every taxable item. BC’s legislation sets a 20% PST rate for vapour products; the CRA explains that GST is calculated on the price including that PST in the relevant case. For a $100 price, $20 PST and $6 GST give a $126 total. Confirm the actual product and rules before calculating. BC Provincial Sales Tax Act; CRA vapour-product calculation.
What should a business do now?
- Identify the goods or services it actually supplies and check their current PST and GST treatment.
- Review whether an existing BC PST registration is required. The provincial small-seller rules have several conditions; a revenue figure alone does not establish eligibility.
- Keep federal GST/HST registration separate. Use the GST/HST registration guide for that federal obligation.
- Use the BC calculator only when its ordinary rates and tax base fit the transaction.
Related guides
Sources
- BC: 2026PREM0034 001089
- BC Provincial Sales Tax Act
- CRA: GST and BC vapour-product PST
- CRA: GST/HST rates
Sources checked October 17, 2026.