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GST and PST Bookkeeping for Victoria Businesses

BC sales taxes require more than a single tax percentage in the accounting file. GST and PST follow different rules, apply to different transactions and need separate reconciliations that a reviewer can follow.

Last reviewed September 6, 2026Victoria, British Columbia

Classify what you actually sell

Taxable supplies made in BC generally carry 5% GST, with exemptions, zero-rating and place-of-supply rules requiring review. BC PST has a general 7% rate but different rates and exemptions apply to particular goods and services. A blanket combined code is not suitable for every transaction.

We organize the product or service detail, customer location and source documents used for tax decisions. Registration, collection and filing responsibilities are confirmed rather than inferred from a software setting.

Treat purchase taxes separately

Eligible GST input tax credits need appropriate support. PST does not have the same input-credit system. Purchases may require review for resale exemptions, business use or self-assessment, so a supplier charging no PST does not settle the question by itself.

Illustrative example: a retail purchase for two uses

A Victoria shop orders merchandise for resale and a display fixture for its own use from the same supplier. Keeping separate invoice lines and intended-use notes lets the reviewer determine the treatment of each. The purchase is not classified entirely as resale simply because the buyer operates a shop.

Keep the tax reconciliation current

We connect opening balances, sales tax, purchase adjustments, filed returns and payments. BC has published accounting-services PST rules effective October 1, 2026, including transitional treatment based on payment or due dates and service timing. Those rules need review before changing recurring bookkeeping invoices.

Questions about this work

Is PST an input tax credit like GST?

No. PST needs its own purchase treatment, including any applicable exemption or refund rules.

Will the service file both returns?

Preparation, review, filing authority and payment approval are agreed explicitly for each tax account.

Put this into practice

Sources and current guidance

A practical next step

Bring the records you have.

We can identify missing information, agree on the scope and organize the next bookkeeping step.

Request a bookkeeping review