BC Invoice Guide — GST 5% + PST 7% for Contractors and Trades (2026)

British Columbia requires most contractors to deal with two taxes on many jobs: 5% federal GST + 7% provincial PST. This is more complex than Alberta (GST only) or Ontario (single HST), but very manageable with the right setup.

Who Needs to Pay Attention in BC

• Understand when PST applies (goods vs services, specific categories).
• Register for PST vendor if required (rules differ from GST threshold).
• Charge and show both taxes correctly on invoices.
• Remit to CRA (GST) and BC (PST) separately.

This page gives practical BC examples, tax notes, and a free generator that handles GST + PST line-by-line.

GST 5% + PST 7% IN BC — KEY FACTS FOR TRADES:

• GST: 5% federal, applies broadly to taxable supplies.
• PST: 7% on many tangible goods and certain services. Not all services are PST-taxable; many pure labour jobs may have PST only on materials.
• Registration: GST follows the $30k threshold. PST vendor registration has its own rules — even smaller volumes can trigger PST obligations if you're selling taxable goods in BC. Check the BC government site.
• On invoices: Show GST and PST clearly (either combined or separate lines depending on preference and client expectations).
• Place of supply: Work performed in BC generally triggers BC taxes.

Practical Rule of Thumb for Most Trades

• Charge GST 5% on the full taxable supply (labour + materials).
• Charge PST 7% on taxable goods/materials you supply (and on some services).
• Use a tool that calculates per line so tax is accurate on mixed jobs.

SAMPLE BC INVOICE (PLUMBER — GST + PST):

Business

Coastal Plumbing & Heating

1880 Gilmore Ave, Burnaby, BC V5C 4T7

604-555-2288 | coastalplumbing.ca

GST #: 334455667RT0001

PST #: 1234-5678 (example)

Bill To

Strata Corp. LMS 4412 (or homeowner)

#302 - 5550 Hastings St

Burnaby, BC V5B 1P6

604-555-9912

Invoice #: PL-BC-992

Date: April 16, 2026

Terms: Net 15 for strata; e-transfer preferred for residential

GST 5% | | | 21.63

E-transfer to payments@coastalplumbing.ca | 604-555-2288

Card option available.

PST Notes for Specific Trades in BC

• Roofers: PST often applies to shingles, underlayment, flashing, vents, and other materials. Labour may be PST-exempt or partially taxable — confirm current rules.
• Electricians: Many electrical goods are PST taxable; some installation labour is not.
• Plumbers/HVAC: Similar split — materials frequently PST taxable, pure service sometimes not.
• Always verify with current BC PST bulletins for your exact work. Rules are updated periodically.

The generator on this site uses published general rates. For complex or borderline cases, check official sources or your accountant.

Free BC GST + PST Invoice Generator

Select BC in the tax tools or generator. It applies GST 5% + PST 7% (or the correct combination per line). Add your GST and PST numbers in business settings. Include the e-transfer request field that BC homeowners respond to quickly.

Premium removes limits and adds branding + card payments.

BC-specific Cash Flow Tips

• BC has a large strata/condo market — these clients often expect clear invoices with strata plan/unit numbers and Net 15-30 terms.
• Tourism and renovation work can be seasonal; progress billing helps.
• Cross-border work (Alberta or Washington) has additional rules — don't assume BC rates apply everywhere.

Related

• Canadian Contractor Tax Guide 2026
• BC PST Calculator (free line-item tool)
• Progress Billing Canada
• All trade templates (work in BC with correct rates selected)
• How to Get Paid Faster