GST in BC: what self-employed people need to know

GST in BC is 5%, and it applies to most goods and services. BC doesn't use HST, so the province charges its own PST on top as a separate tax. If you work for yourself, you start charging GST once your sales go over $30,000 (the 2026 threshold). Rideshare drivers start from their first dollar.

The short version

• GST in BC is 5%. PST is a different tax, run by the province, with its own rules.
• In 2026 you need to register for GST once your sales go over $30,000. Rideshare drivers register from their first fare.
• The GST you collect isn't yours. Set it aside from every payment and send it to CRA when you file.

What is the GST rate in BC?

The GST rate in BC is 5%. You can see it next to every province on CRA's GST/HST rates by province. Some provinces combine GST with their provincial tax into a single HST. BC doesn't, so in BC you deal with two separate taxes: GST, which goes to CRA, and PST, which goes to the province.

Do you need to register for GST in BC?

You need to register once you stop being what CRA calls a "small supplier". For 2026, that means your taxable sales went over $30,000. CRA explains the rule in when to register for and start charging GST/HST.

How the $30,000 threshold works

The $30,000 is what you bring in from sales before expenses, not what's left after them. A plumber who invoices $34,000 and spends $9,000 on parts and fuel has gone over the threshold, even though only $25,000 is left.

You can go over it in two ways:

• In one calendar quarter. If your sales in a single quarter (January to March, April to June and so on) go over $30,000, you charge GST starting with the sale that took you over. You have 29 days from that sale to register.
• Across four quarters in a row. If you go over gradually, you get a bit more time before you start charging. The exact dates are on CRA's registration page.

A few services are exempt from GST, and those sales don't count toward the $30,000. Some health care services are on that list. If you think your work might be one of them, check with your tax professional before you register.

Rideshare and taxi drivers

If you drive for a rideshare app, the $30,000 threshold doesn't apply to your fares. You register from your first dollar, as CRA's registration rules explain. Plenty of drivers only find this out after they've started. If that's you, registering now is the fix.

Registering before you have to

You can register while you're still under $30,000. Once you're registered, the GST you pay on things you buy for your work (tools, supplies, a phone) can come back to you as input tax credits. On the other hand, you'll have to add GST to every invoice and file returns. That cost doesn't matter much to a business client, who claims the GST back. To someone paying out of their own pocket, it's 5% more.

GST and PST in BC: two separate taxes

GST is federal. You register with CRA, file GST returns with CRA and pay it to CRA.

PST is BC's own sales tax. You register for it separately with the province, and the rules are different. Much of it depends on what you sell. Lots of services aren't subject to PST, but many goods are, along with some services, such as certain repairs. The Province of BC's PST pages cover who needs to register. Being registered for GST doesn't mean you need to register for PST, and the reverse is true too.

How to charge GST on your invoices

Once you're registered, each invoice should show your GST number, the amount before tax, the GST as its own line and the total.

Example: A plumber in Kamloops does $2,000 of work. The invoice shows $2,000, then GST at 5% of $100, for a total of $2,100. The client pays $2,100. Of that, $2,000 is income and $100 belongs to CRA.

How much GST to set aside

GST passes through your hands. Your client pays it to you, and you pay it on to CRA. The simplest habit is to set aside the GST from every payment the day it comes in.

You don't send CRA every dollar you collect. You subtract the GST you paid on business purchases (your input tax credits), and what's left is what you owe.

Example: Over the year you invoice $60,000 of work and collect $3,000 in GST. You paid $800 in GST on supplies and tools. You send CRA $2,200. If you set aside the full $3,000 as it came in, $800 of it comes back to you.

Keep the receipts that show the GST you paid. CRA asks you to keep your records for six years, and those receipts back up your input tax credits.

Getting your GST number

When you register, CRA gives you a business number, plus a GST/HST account that ends in "RT0001". That full number is your GST number, the one that goes on your invoices. Sole proprietors can register online or by phone with CRA. It's free.

When you register, CRA also gives you a reporting period. Many people who work on their own file once a year, and the due dates are set by that period.

What to do now

1. Add up your sales for each of the last four calendar quarters, before expenses.
2. If you're over $30,000, or getting close, register with CRA. If you drive rideshare, register now whatever your total.
3. Once you have your number, put it on every invoice and add GST as its own line.
4. Each time a client pays, move the GST portion into a separate account so it's set aside.
5. Keep receipts that show the GST you paid on business purchases.
6. Check the province's PST rules to see if anything you sell needs PST.

Frequently asked questions