Do I need to register for PST in BC?

You need to register to collect BC PST if your BC business sells or leases taxable goods, software or certain services in the ordinary course of business. Small sellers do not register: that means no business premises in BC, $10,000 or less in eligible sales over the past 12 months, and an estimate of $10,000 or less for the next 12. Registration is free and done online through eTaxBC; approval can take up to 21 business days.

Updated October 30, 2026. Figures from Bulletin PST 001 (revised October 2026) and the BC Government PST pages linked below.

Who must register

BC businesses: selling or leasing taxable goods, or providing related services, software, legal services, telecommunication services or online marketplace services.
Small seller exception: no business premises, $10,000 or less in eligible sales in the past 12 months, and $10,000 or less expected in the next 12.
Sellers elsewhere in Canada: must register if their gross BC revenue is over $10,000 in the past or next 12 months (no threshold for software and telecommunication services).
New in October 2026: clothing alterations and repairs, clothing patterns, basic cable and residential landlines became taxable on October 1, 2026.

Contractors

Usually no registration: a contractor who only supplies and installs goods that become part of real property (a house, a building) does not register. The contractor pays PST on the materials it buys instead.
When a contractor must register: if it sells goods it does not install, installs goods that do not become part of real property, or the customer agrees in writing to pay the PST.

How to register

eTaxBC: the online application takes about 15 to 25 minutes. There is no fee.
Approval: up to 21 business days. Do not start charging PST until you have your number.
Separate from GST: PST is provincial and registers with the BC Ministry of Finance, not the CRA.

How often you file

Over $12,000 PST a year: monthly.
Over $6,000 up to $12,000: monthly or quarterly.
Over $3,000 up to $6,000: quarterly or semi-annual.
$3,000 or less: quarterly, semi-annual or annual.
Due date: the last day of the month after the period ends. Collectors who file and pay on time can keep a commission of up to $198 per reporting period on one account.
Not registered but should be: you are still treated as a collector and must report monthly.

Worked examples (estimates for illustration)

Kelowna woodworker selling furniture at markets, $8,000 a year, no shop: small seller, no registration needed while sales stay at $10,000 or less.
Vernon landscaping supply yard, $250,000 of taxable sales: PST at 7% is about $17,500 a year, over $12,000, so monthly returns.
West Kelowna cabinet installer: builds and installs cabinets into new homes only. No registration; pays PST on materials. If it starts selling freestanding cabinets off the floor, it registers.
Alberta online seller shipping to BC, $14,000 a year: over $10,000 of BC revenue, so it must register.

FAQ

Do accountants and other professionals charge PST?
Not yet. The planned expansion of PST to professional services is paused.

Is there a fee to register?
No.

Can I register voluntarily as a small seller?
Bulletin PST 003 covers small sellers and voluntary registration.

Every situation is different, so talk to your accountant about your specifics.

Want a second set of eyes? Email info@murtaghco.ca or book a 30-minute call. Devon Murtagh, CFA, FRM.

Sources: BC Government: Bulletin PST 001, Registering to Collect PST (Oct 2026); BC Government: Register for PST; BC Government: Report and pay PST.