GST/HST and PST guides for BC and Alberta
These guides explain sales tax for small businesses in British Columbia and Alberta: when you must register for GST/HST, how BC PST works alongside it, what to charge, how often to file and how to stop penalties building up. Alberta businesses deal with GST only; BC businesses may need to register for both GST and PST.
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GST/HST and PST guides
GST/HST registration: when is it required?
The $30,000 small-supplier test, rideshare rules, voluntary registration and filing deadlines.
Read the guide GST/HST and PSTBC PST registration: who needs it and when
Who has to register for BC PST, what is taxable and how PST works alongside GST.
Read the guide GST/HST and PSTBC PST on professional services: paused, and what it would mean
What BC announced for accounting and other professional services, why it is paused, and what to do while you wait.
Read the guide GST/HST and PSTGST/HST new housing rebate: who qualifies in 2026
The 36% rebate, the first-time buyers' rebate up to $50,000, owner-built homes and how to claim.
Read the guide Business taxCRA penalties and interest: a guide for BC and Alberta
Why late-filing and instalment penalties keep coming back, and the habits that break the cycle.
Read the guideSource standard. Each guide lists the official CRA, Government of BC, Government of Alberta, municipal or regulator pages it was checked against, with the date checked. Topic summaries are general information only.
Key numbers for 2026
| Item | What it is |
|---|---|
| GST | 5% in both BC and Alberta |
| Small-supplier threshold | $30,000 of taxable sales in one calendar quarter or over the last four quarters |
| BC PST | 7% general rate, registered separately with the Government of BC |
| Alberta | No provincial sales tax |
| PST on accounting services | The planned expansion to accounting and some other professional services is paused (gov.bc.ca, 21 Sep 2026) |
Sources, checked 28 Oct 2026: CRA, When to register for and start charging the GST/HST; CRA, GST/HST calculator (and rates), which also shows Alberta's 0% PST; Government of BC, Provincial sales tax (PST). Details are listed under the questions below.
GST/HST and PST, answered
When do I have to register for GST/HST?
Once your taxable sales go over $30,000 in a single calendar quarter, or over the last four calendar quarters in a row. Rideshare and taxi drivers register from their first fare. Our GST/HST registration guide explains both tests.
Does Alberta have a provincial sales tax?
No. Alberta businesses charge 5% GST and no provincial sales tax. Some Alberta businesses deal with other levies, such as the tourism levy on short stays, which work separately from GST.
Do I need to register for BC PST as well as GST?
It depends on what you sell. BC PST is a separate tax, registered with the Government of BC, and applies to many goods and some services and software. The general rate is 7%. Our BC PST guide explains who needs to register.
Do accounting services carry BC PST?
Not at the moment. BC planned to add PST to accounting and some other professional services, but the Government of BC says that expansion is paused (page updated 21 Sep 2026). The gov.bc.ca PST page is the place to check for changes.
How often do I file GST/HST returns?
The CRA assigns a reporting period based on your annual taxable sales: most small businesses file once a year, and larger ones quarterly or monthly. You can choose to file more often. You file for every period, even when you had no sales.
What if I'm behind on GST/HST returns?
Filing the missing returns is the first step, because penalties and interest generally keep growing on returns with a balance owing. If something stopped you from filing, you can ask the CRA about relief. We can catch up your books and returns with you.
Sources, checked 28 Oct 2026. Rules have exceptions and can change. This page is general information, not tax advice for your situation.
- CRA, When to register for and start charging the GST/HST (canada.ca, modified 16 Jun 2026): the $30,000 small-supplier test.
- CRA, GST/HST calculator (and rates) (canada.ca, modified 1 Apr 2025): 5% GST in BC and Alberta, 0% PST in Alberta, 7% PST in BC.
- Government of BC, Provincial sales tax (PST) (gov.bc.ca, last updated 21 Sep 2026): the general 7% rate, and the pause on PST for accounting and some other professional services.
Not sure where you stand on GST or PST?
Book a free 15-minute call by video or phone. Tell us roughly what you sell, where your customers are and what you've sold each quarter, and we'll tell you where you stand and what we'd do next.
Which office?
Book a free 15-minute call15-minute calls every weekday at 10 am and 2 pm Pacific (11 am and 3 pm Mountain), except holidays.
Typical next slots, confirmed when you book:
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