Province Releases New Transitional Rules for PST Expansion to Professional Services

The Province has released new transitional rules related to the expansion of the Provincial Sales Tax (PST) to certain professional services, scheduled to take effect on October 1, 2026.

The Langley Chamber continues to oppose this PST expansion, which will add new costs and administrative requirements for many businesses. With the Province continuing to move forward despite concerns from the business community, the Chamber is also focused on ensuring members have clear, practical information to help them understand their obligations and prepare for the change.

The Langley Chamber has updated its PST Expansion resource page with this new information, including sector-specific transitional rules and examples. Members who may be impacted are encouraged to review the full details on our PST Expansion page, speak with their accounting or tax advisors, and begin preparing now for registration, invoicing, collection, and remittance requirements.

The newly released transitional rules provide more detail on how PST will apply in the months immediately before and after October 1. This includes direction on how to handle invoices issued before the implementation date for services delivered afterward, how to treat services billed after October 1 even if some work was completed earlier, and how clients may need to self-assess PST if tax is not collected at the time of sale.

The guidance also addresses several more complex situations. For accounting, engineering, geoscience, security, and certain real estate services that relate to both BC and another jurisdiction, the rules outline how PST may apply only to the portion of the service connected to BC. For non-residential real estate services, the rules also provide direction for properties that are partly residential or supportive housing and partly commercial or non-residential.

Visit our PST Expansion page for this and other information to help guide you and your business: https://www.langleychamber.com/pstexpansion/