GST and PST in 2026: what changed, and what did not
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The rates did not move: 5% GST and 7% PST, and still no HST in BC. Four other things did.
Short answer: a BC business still charges 5% GST and, where it applies, 7% PST. The CRA’s June 2026 memorandum on registration describes its power to register a business that should have registered and did not, the GST/HST credit for individuals was renamed, the GST rebate on new purpose-built rental housing rose to 100%, and the province paused PST on professional services.
The CRA can register a business that should have registered
The CRA updated its memorandum on required registration in June 2026. It reflects a change in the law that allows the Minister to register a person who fails to register. A business whose taxable sales passed $30,000 and that never registered can no longer assume the question will wait until it acts. The memorandum also reflects a changed definition of a taxi business, which has to register whatever its size.
When you have to register for GST →
The GST/HST credit has a new name
From July 2026 the GST/HST credit paid to individuals and families is the Canada Groceries and Essentials Benefit. The CRA says eligibility and the way it is calculated stay the same, and that quarterly payments rise by 25% for five years. It is a benefit for people, not something a business claims, but owners searching for the old name will find the CRA page under the new one.
Bigger GST rebate on new purpose-built rental housing
Amendments that raise the GST/HST new residential rental property rebate to 100% for new purpose-built rental housing received royal assent on 26 March 2026. It matters to builders and owners of new rental buildings that meet the conditions in the CRA memorandum.
BC paused PST on professional services
The expansion of PST to accounting, architecture, engineering, geoscience, non-residential real estate and security services, due on 1 October 2026, was paused on 18 September. The province’s Notice 2026-001 says a provider who registered for it should cancel the PST account. No new start date has been given.
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