The short version
- GST is federal and filed with the CRA. PST is provincial and filed with the Province of BC through eTaxBC. Each has its own registration, return, and deadline.
- GST/HST monthly and quarterly filers file and pay one month after each period ends. Most annual filers have three months after their fiscal year end.
- Sole proprietors with a December 31 year end file their annual GST/HST return by June 15, but the tax is due April 30.
- PST returns and payments are due on the last day of the month after each reporting period.
- From October 1, 2026, PST applies to accounting and bookkeeping, architectural, engineering and geoscience, security, and non-residential real estate services.
GST and PST are separate taxes
British Columbia doesn't use the harmonized sales tax. Businesses here deal with two sales taxes, run by two governments: the 5% federal GST, administered by the Canada Revenue Agency, and the 7% provincial PST, administered by the BC Ministry of Finance. They have separate registration numbers, separate returns, and separate due dates, and one being current says nothing about the other.
You generally have to register for GST once your taxable revenue passes $30,000 in a single calendar quarter or over the last four consecutive quarters. Below that you're a small supplier, and registering is optional.
PST registration works differently. If you sell or lease taxable goods, or provide taxable services, in BC in the ordinary course of business, you generally need to register. BC's small seller exemption covers some businesses with under $10,000 in sales, but it doesn't apply to most services.
When GST/HST returns are due
The CRA assigns a reporting period when you register, based on your revenue. Annual filers can choose to file more often. Your deadline depends on that period:
| Reporting period | Assigned by default when annual revenue is | Return and payment due |
|---|---|---|
| Monthly | More than $6 million | One month after each month ends |
| Quarterly | More than $1.5 million, up to $6 million | One month after each quarter ends |
| Annual | $1.5 million or less | Three months after your fiscal year end |
| Annual, sole proprietor with a December 31 year end | $1.5 million or less | Return by June 15; payment by April 30 |
All GST/HST registrants except charities and selected listed financial institutions must file electronically, for every reporting period ending in 2024 or later. When a deadline falls on a weekend or a public holiday the CRA recognizes, a return or payment received the next business day is on time.
A return is required for every period, even one where you had no sales. Filing a nil return takes a few minutes, and skipping it can trigger penalties and CRA follow-up.
GST/HST instalments for annual filers
Annual filing doesn't always mean paying once a year. If you file annually and your net tax is $3,000 or more, you're generally required to pay quarterly instalments, due one month after the end of each of your fiscal quarters. With a December 31 year end, that's April 30, July 31, October 31, and January 31.
Instalments are credited against the tax on your annual return. Missing them brings instalment interest, even if the return itself is filed on time.
When PST returns are due
When you register for PST, the Province assigns you a reporting period: monthly, quarterly, semi-annual, or annual. Whatever the period, the return and payment are due on the last day of the month after it ends. A period ending July 31 is due August 31. If that day falls on a weekend or a BC statutory holiday, the deadline moves to the next business day.
PST returns are filed through eTaxBC, and a return is expected for every period, even when you collected no PST. PST registrants also self-assess PST on taxable purchases the seller didn't charge it on, such as some software bought from outside BC, and report it on the same return.
October 1, 2026: PST expands to professional services
BC's Budget 2026 extended PST to several professional services. From October 1, 2026, 7% PST applies to:
- Accounting services, including bookkeeping, payroll services, tax return preparation, and assurance
- Architectural, engineering, and geoscience services, where PST applies to 30% of the purchase price
- Security services, including private investigation
- Non-residential real estate services, including commercial trading, rental management, and strata management
If you provide these services, you need to be registered to collect PST, whether or not you're a CPA, and you can register up to six months before your first taxable sale. There's a transition rule: PST doesn't apply to a service invoiced or paid before October 1, 2026, as long as the work is finished before December 1, 2026.
If you buy these services, expect PST on invoices from October onward. Unlike GST, PST a business pays generally can't be claimed back, so it's a real cost to budget for.
What filing late costs
A late GST/HST return with a balance owing is charged a penalty of 1% of the amount owing, plus a quarter of that 1% for each full month the return is late, up to 12 months. Interest runs on unpaid tax on top of that. BC also charges penalties and interest on late PST.
Filing on time matters even when you can't pay in full. The late-filing penalty grows with every month the return is missing, while a balance you can't pay yet can often be handled with a payment arrangement.
Staying ahead of both
The businesses that never scramble at a deadline have usually done three things: GST and PST tracked in separate accounts, so each return is a report rather than a reconstruction; bank and card accounts reconciled monthly, so missing invoices surface while they're still easy to find; and supplier invoices kept with the details the CRA needs to support input tax credits.
Our BC tax deadline calendar lists every GST, PST, and payroll date for the next year. If you'd rather not track them at all, GST/PST filing is included in our monthly bookkeeping.
Common questions
Does BC charge HST?
No. BC charges the 5% federal GST and the 7% provincial PST separately. Each has its own registration and return.
Do I have to file a GST return if I had no sales?
Yes. GST/HST registrants file a return for every reporting period, even when there's nothing to report. The same goes for PST.
Can I change my GST/HST reporting period?
Annual and quarterly filers can elect to file more often, which some businesses do to receive input tax credit refunds sooner. The CRA's reporting period election is made on Form GST20 or through your online business account.
Will bookkeeping services include PST from October 2026?
Yes. BC's expansion of PST to accounting services covers bookkeeping, so bookkeeping invoiced on or after October 1, 2026 is generally subject to 7% PST, whoever provides it.