{"id":5002,"date":"2023-10-03T03:51:17","date_gmt":"2023-10-03T03:51:17","guid":{"rendered":"https:\/\/ownrblog-preprod.go-vip.net\/?p=5002"},"modified":"2026-10-08T10:22:03","modified_gmt":"2026-10-08T14:22:03","slug":"bc-tax-rates-information","status":"publish","type":"post","link":"https:\/\/www.ownr.co\/blog\/bc-tax-rates-information\/","title":{"rendered":"Sales and Business Taxes in B.C.: 2026 Rates and Deadlines"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">B.C. tax rates in 2026 depend on what you earn, sell, or operate as a business. Provincial sales tax (PST), personal and corporate income taxes, and other business taxes each have different rates, rules, and deadlines. This guide breaks down the key sales and business taxes in B.C. for 2026, so you know which rates apply and when payments or filings are due.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Key takeaways<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B.C. businesses selling taxable goods, software, or services charge 7% PST, separate from the 5% federal GST.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Canadian-controlled private corporations (CCPCs) pay a 2% B.C. small business rate on up to $500,000 of active business income, and 12% above that.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sole proprietors pay personal rates, which start at 5.60% in 2026 after B.C. raised the lowest rate from 5.06%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B.C. employers with over $1 million in payroll pay the Employer Health Tax (EHT), while film and interactive digital media producers claim B.C. tax credits.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">B.C. tax changes for 2026<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B.C. Budget 2026 raised the lowest personal income tax rate and removed several PST exemptions. The Province later paused its planned PST expansion to professional services. The changes below highlight the new rates, exemptions, credits, and rules that businesses and taxpayers need to account for this year.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Change<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Effective<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Who it affects<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Status<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">PST on accounting and bookkeeping, architectural, engineering and geoscience, non-residential real estate, and security services<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Was scheduled for October 1, 2026<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Providers of these services and their clients<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Paused; these services remain PST-exempt<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">PST exemptions removed for clothing patterns, yarn and fabric; services to clothing and footwear (services to exempt protective clothing and basic laundry stay exempt); basic cable TV; residential landline and toll-free telephone services<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">October 1, 2026<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Fabric and craft retailers, alteration and shoe repair shops, cable and telephone providers<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">In effect<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Point-of-sale PST exemption or 180-day refund for goods bought by a business for use outside B.C.<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">February 18, 2026<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">B.C. sellers and businesses buying goods for use outside B.C.<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">In effect<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Lowest personal income tax rate rises from 5.06% to 5.60%<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">2026 tax year (payroll withholding updated July 1, 2026)<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Individuals, including sole proprietors<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">In effect<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Bracket indexation paused<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">2027 tax year<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Individuals, including sole proprietors<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Paused; brackets held at 2026 levels<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Corporate rates (2% and 12%) and $500,000 limit<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">2026 tax year<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Corporations (the 2% rate applies only to CCPCs)<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Unchanged<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Manufacturing and Processing Investment Tax Credit<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">April 1, 2026<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">B.C. CCPCs investing in manufacturing and processing buildings, machinery and equipment<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">New; temporary and refundable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span style=\"font-weight: 400;\">Sales tax in B.C.<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B.C. charges a 7% PST on most goods, software, and some services, separate from the 5% federal GST. Some items carry a different rate.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Item<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">PST rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Goods, software, legal services, telecommunication services, and related services<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">7%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Liquor<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">10%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Short-term accommodation<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">8%, plus up to 3% local accommodation tax where it applies<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Vapour products<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">20%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Passenger vehicles<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">7% to 20%, based on price and whether bought from a dealer or a private seller<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-weight: 400;\">The Municipal and Regional District Tax (MRDT) adds up to 3% to short-term accommodation in participating B.C. municipalities and regional districts. Accommodation providers must collect the MRDT and <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/sales-taxes\/pst\/report-pay\/mrdt-return-guide\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">report it on a separate return.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">PST and GST apply separately to B.C. sales. PST is calculated before GST is added. For example, a $100 taxable sale has $7 in PST and $5 in GST, for a total of $112. A business that charges GST <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/how-to-get-gst-hst-number-canada\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">needs a GST\/HST number<\/span><\/a><span style=\"font-weight: 400;\"> from the Canada Revenue Agency (CRA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">PST does not provide input tax credits, unlike GST. Any PST a business pays on equipment, supplies, and other taxable purchases becomes a business cost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To see how B.C.&#8217;s sales tax rules differ from other provinces, read Ownr&#8217;s <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/small-business-guide-to-canadian-sales-tax-rates\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Small Business Guide to Canadian Sales Tax Rates<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Does your business need to collect PST in British Columbia?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A B.C. business must register for PST if it sells or leases taxable goods, sells software or accommodation, repairs taxable goods, or provides legal, telecommunication, or online marketplace services.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Services to goods, such as computer repair and vehicle maintenance, carry 7% PST in B.C.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A small seller qualifies for an exemption from PST registration if it has no established business premises and doesn&#8217;t regularly sell from commercial premises. A home-based business can still qualify, unless it sets aside space in the home for customer sales.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gross revenue from retail sales of eligible goods, software, and services must be $10,000 or less over the past 12 months, with the same estimate for the next 12.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">See <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/assets\/gov\/taxes\/sales-taxes\/publications\/pst-003-small-sellers.pdf\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Bulletin PST 003<\/span><\/a><span style=\"font-weight: 400;\"> for the full eligibility requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A business required to register as a PST collector is treated as a collector even if it has not registered.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Taxable goods and services in B.C.<\/span><\/h3>\n<p>Some of the goods and services PST applies to:<\/p>\n<ul>\n<li>The purchase or lease of new and used goods in B.C.<\/li>\n<li>Goods brought, sent, or delivered into B.C. for use in B.C.<\/li>\n<li>The purchase of:\n<ul>\n<li>Software<\/li>\n<li>Services to goods such as vehicle maintenance, furniture assembly, computer repair<\/li>\n<li>Accommodation<\/li>\n<li>Legal services<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Online marketplace services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/sales-taxes\/pst\/publications\/telecommunication-services\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Telecommunication services<\/span><\/a><span style=\"font-weight: 400;\">,<\/span><span style=\"font-weight: 400;\"> including internet services and certain digital and electronic media content such as music and movies<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Tax-exempt goods and services<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. exempts certain goods and services from PST, although some exemptions apply only under specific conditions. Common PST exemptions in B.C. include the following, per the <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/sales-taxes\/pst\/publications\/small-business-guide\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Small Business Guide to PST<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Food for human consumption, including basic groceries and restaurant meals (soda beverages are taxable)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Books, including e-books, newspapers, and magazines<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Children&#8217;s clothing and footwear<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qualifying bicycles and e-bikes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vitamins and dietary supplements<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electricity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href="\&quot;https:\/\/www2.gov.bc.ca\/assets\/gov\/taxes\/sales-taxes\/publications\/pst-207-medical-supplies-equipment.pdf\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Specified medications and health-related supplies<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Design and consulting services, unless they include taxable goods or software<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal services, such as hairstyling<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accounting and bookkeeping, architectural, engineering and geoscience, security, and non-residential real estate services also remain exempt while the Province&#8217;s planned PST expansion to these professional services stays on hold.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Register to collect PST in British Columbia<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses that need to collect PST can register through <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/sales-taxes\/pst\/register\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">eTaxBC<\/span><\/a><span style=\"font-weight: 400;\">, B.C.\u2019s online tax service. Registration is also available by mail, fax, or in person at a <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/governments\/organizational-structure\/ministries-organizations\/ministries\/citizens-services\/servicebc\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Service BC Centre<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After registering, businesses receive a PST number and reporting period. PST returns and payments are due by the last day of the month following the reporting period.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses with <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/sales-taxes\/pst\/report-pay\/online\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">$1.5 million or more in total Canadian sales or leases<\/span><\/a><span style=\"font-weight: 400;\"> in the previous 12 months must file and pay electronically through eTaxBC or a participating financial institution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A business that does not have to register may still register voluntarily. Voluntary PST registration lets a B.C. business buy inventory for resale without paying PST (subject to the applicable requirements).<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Corporate taxes in B.C.<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A B.C. CCPC pays a combined federal and provincial rate of 11% on its first $500,000 of active business income and 27% above that. Sole proprietors pay personal rates instead, so these rates <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/how-to-incorporate-in-british-columbia\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">apply only once a business is incorporated<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Like other provinces, B.C. uses two corporate income tax rates, a lower small business rate and a higher general rate. B.C. sets its small business rate at 2% and its general rate at 12%.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The 2% B.C. small business rate applies only to Canadian-controlled private corporations (CCPCs) claiming the federal small business deduction. The business limit is $500,000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The 12% general corporate tax rate applies only to income above the small-business limit and other income subject to the general rate. Investment income doesn&#8217;t qualify, so B.C. taxes it at the 12% general rate.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The CRA <\/span><a href="\&quot;https:\/\/www.canada.ca\/en\/revenue-agency\/programs\/about-canada-revenue-agency-cra\/federal-government-budgets\/budget-2018-equality-growth-strong-middle-class\/passive-investment-income\/small-business-deduction-rules.html\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">reduces the $500,000 limit for corporations<\/span><\/a><span style=\"font-weight: 400;\"> with large taxable capital or high passive investment income.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Active business income<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Federal<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">B.C.<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Combined<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">First $500,000 (CCPC)<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">9%<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">2%<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">11%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Above $500,000<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">15%<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">12%<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">27%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">Source: <\/span><\/i><a href="\&quot;https:\/\/assets.kpmg.com\/content\/dam\/kpmgsites\/ca\/pdf\/services\/tax\/corporate-tables\/ca-federal-and-provincial-territorial-tax-rates-for-income-earned-by-a-ccpc-2026-and-2027-en.pdf.coredownload.inline.pdf\&quot;" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">KPMG, Federal and Provincial\/Territorial Tax Rates for Income Earned by a CCPC<\/span><\/i><\/a><\/p>\n<\/div>\n<p><span style=\"font-weight: 400;\">Budget 2026 left both B.C. corporate rates unchanged, and the 12% general rate has applied since <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/income-taxes\/corporate\/tax-rates\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">January 1, 2018<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Example tax calculation<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Assume a CCPC has $650,000 of active business income, qualifies for the full $500,000 business limit, and has no tax credits.<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Slice of income<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Federal<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">B.C.<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Combined<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$500,000 at small business rates<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$45,000 (9%)<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$10,000 (2%)<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$55,000 (11%)<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$150,000 at general rates<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$22,500 (15%)<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$18,000 (12%)<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$40,500 (27%)<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Total tax<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$67,500<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$28,000<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">$95,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\"><span style=\"font-weight: 400;\">How to pay corporate taxes in B.C.<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A corporation must file a <\/span><a href="\&quot;https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/t4012\/t2-corporation-income-tax-guide-before-you-start.html\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T2 Corporation Income Tax Return<\/span><\/a><span style=\"font-weight: 400;\"> with the CRA within six months of its fiscal year-end. Every corporation must file its T2 return electronically for tax years starting after 2023, unless it falls into one of four exempt categories:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance corporations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-resident corporations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporations reporting in a functional currency<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporations exempt under section 149 of the Income Tax Act<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The CRA charges a $1,000 penalty for failing to comply with the mandatory electronic filing requirement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A B.C. corporation pays its balance owing within two months of its fiscal year-end, or within three months as an eligible CCPC. These payment deadlines come before the six-month T2 filing deadline.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Corporate tax credits in British Columbia<\/span><\/h2>\n<p>There is a range of <a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/income-taxes\/corporate\/credits\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">corporate income tax credits<\/span><\/a>\u00a0in B.C. Your business may qualify for those credits if it\u2019s involved in particular industries and activities. Some examples include:<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Credit<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Who qualifies<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Current detail to state<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Book Publishing Tax Credit<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Canadian-controlled book publishers operating primarily through a B.C. permanent establishment<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Refundable, up to 90% of base Canada Book Fund contributions; made permanent in Budget 2026<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Interactive Digital Media Tax Credit<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Registered corporations developing products such as video games and educational software in B.C.<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Refundable, 25% of eligible salaries and wages incurred after August 31, 2025<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Film and television credits<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Corporations making domestic film or video productions in B.C. with qualifying Canadian content<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Six credits, including a 40% basic credit for productions starting principal photography on or after January 1, 2025<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Training Tax Credit<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Employers and apprentices in apprenticeship programs administered through SkilledTradesBC<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Employer credit ends December 31, 2027; apprentice credit ends December 31, 2028<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Small Business Venture Capital Tax Credit<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Corporations investing in a registered venture capital corporation or eligible business corporation<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Applies only against B.C. tax payable; unused credit carries forward up to four years<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Manufacturing and Processing Investment Tax Credit<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">CCPCs with a B.C. permanent establishment buying new buildings, machinery, or equipment used primarily for manufacturing or processing in B.C.<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Refundable 15% on up to $2 million of eligible investments a year; the rate phases down from April 1, 2031, and the credit ends after March 31, 2036.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\"><span style=\"font-weight: 400;\">Personal income tax<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sole proprietors and partners pay personal income tax on their net business income at 2026 B.C. rates, ranging from 5.60% on the first $50,363 to 20.50% on income above $265,545.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A sole proprietorship does not pay corporate income tax. Instead, the proprietor reports business income and expenses on their personal tax return. Partners similarly report their share of partnership income on their personal tax returns.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ownr&#8217;s <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/start-business-bc\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">guide to starting a business in B.C<\/span><\/a><span style=\"font-weight: 400;\">. compares a sole proprietorship with a B.C. corporation.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">B.C. tax brackets for 2026<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. uses a progressive tax system, so each tax rate applies only to the portion of taxable income that falls within that bracket.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Taxable income (2026)<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Tax rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$0 to $50,363<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">5.60%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$50,363.01 to $100,728<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">7.70%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$100,728.01 to $115,648<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">10.50%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$115,648.01 to $140,430<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">12.29%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$140,430.01 to $190,405<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">14.70%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$190,405.01 to $265,545<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">16.80%<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Over $265,545<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">20.50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The 2026 brackets rose 2.2% with B.C. inflation, and Budget 2026 raised the lowest rate from 5.06% to 5.60%. B.C. has paused bracket indexation for 2027 to 2030, so the 2026 brackets hold until indexation resumes in 2031.<\/span><\/p>\n<\/div>\n<p><span style=\"font-weight: 400;\">Federal income tax also applies on top of B.C. provincial income tax. See the CRA\u2019s <\/span><a href="\&quot;https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/individuals\/tax-rates-brackets\/current-year.html\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">current-year tax rates and income brackets<\/span><\/a><span style=\"font-weight: 400;\"> for the applicable federal rates.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Tax calculators make it simple<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A B.C. tax calculator can estimate your provincial and federal income tax based on your income, deductions, and other relevant details. Try Wealthsimple&#8217;s <\/span><a href="\&quot;https:\/\/www.wealthsimple.com\/en-ca\/tool\/tax-calculator\/british-columbia\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B.C. Income Tax Calculator<\/span><\/a><span style=\"font-weight: 400;\"> for a 2026 estimate.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Income tax deductions<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you\u2019re an entrepreneur with a small business, you likely have many expenses that you can deduct from your taxes in B.C. Basically, any reasonable small business expense used to generate business <\/span><span style=\"font-weight: 400;\">income<\/span><span style=\"font-weight: 400;\"> can be tax-deductible.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Download Ownr&#8217;s <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/a-tax-guide-for-small-businesses\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax guide for small businesses<\/span><\/a><span style=\"font-weight: 400;\"> for a fuller walkthrough of common deductions.<\/span><\/p>\n<p>Just make sure you save your receipts! They\u2019re useful for backing up your expenses and will be required if you\u2019re audited. Some of the types of small business expenses that can be deducted include:<\/p>\n<h3><span style=\"font-weight: 400;\">Vehicle expenses<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The deductible share of vehicle costs equals the business-use share of total kilometres driven in the year. Keep a logbook showing your total and business kilometres, along with details such as the date, destination, purpose, and distance of each business trip.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Home office expenses<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The square-footage method divides workspace area by total home area to calculate the business-use share of home costs.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Eligible costs can include mortgage interest or rent, utilities, and other qualifying expenses. The business-use-of-home deduction cannot create or increase a business loss, but you may carry unused amounts forward to a later year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can also read Ownr&#8217;s guide on <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/is-rent-tax-deductible-canada\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">whether rent is tax-deductible in Canada<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Other business expenses<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Other expenses are deductible when they relate directly to the business.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phone<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internet\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business supplies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Software<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Travel<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Employer Health Tax in B.C.<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B.C. employers pay <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/employer-health-tax\/employer-health-tax-overview\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Employer Health Tax (EHT)<\/span><\/a><span style=\"font-weight: 400;\"> only when their B.C. remuneration exceeds $1,000,000, while smaller payrolls are exempt.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">B.C. remuneration<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Employer Health Tax<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$1,000,000 or less<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Exempt<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">$1,000,001 to $1,500,000<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">5.85% of the amount above $1,000,000<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Over $1,500,000<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">1.95% of total B.C. remuneration, with no exemption<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-weight: 400;\">Associated employers <\/span><a href="\&quot;https:\/\/www2.gov.bc.ca\/gov\/content\/taxes\/employer-health-tax\/employer-health-tax-overview\/eht-associated-employers\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">share a single $1,000,000 exemption<\/span><\/a><span style=\"font-weight: 400;\">, and a group whose combined B.C. payroll tops $1,500,000 gets no exemption at all.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Employers file and pay Employer Health Tax through <\/span><a href="\&quot;https:\/\/www.etax.gov.bc.ca\/btp\/eservices\/_\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">eTaxBC<\/span><\/a><span style=\"font-weight: 400;\">, the same portal as PST, with the return due March 31 of the following year. Employers required to pay instalments make them on June 15, September 15, and December 15.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">When to pay your taxes in B.C.<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Filing and payment deadlines in B.C. differ by business structure. The 2026 dates below apply to 2025 tax returns.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #e5e7eb; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 15px; line-height: 1.5; color: #1a2035;\">\n<thead>\n<tr>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Who<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">File by<\/th>\n<th style=\"background: #6035c8; color: #ffffff; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold;\" scope=\"col\">Pay by<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Self-employed individuals (sole proprietors and partners)<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">June 15, 2026<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">April 30, 2026<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Self-employed instalments (required when net tax owing exceeds $3,000 in 2026 and in 2025 or 2024)<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">No separate filing<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">March 16 (March 15 fell on a Sunday), June 15, September 15, and December 15, 2026<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #fdf8e8; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">Corporations (T2) with a December 31, 2025 year-end<\/th>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">June 30, 2026<\/td>\n<td style=\"background: #fdf8e8; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">March 2, 2026, or March 31, 2026 for eligible CCPCs<\/td>\n<\/tr>\n<tr>\n<th style=\"background: #f7f0d4; color: #1a2035; text-align: left; padding: 12px 12px; border: 1px solid #e5e7eb; font-weight: bold; vertical-align: top;\" scope=\"row\">PST<\/th>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Last day of the month after each reporting period (July 31, 2026 for a June period)<\/td>\n<td style=\"background: #f7f0d4; color: #1a2035; padding: 12px 12px; border: 1px solid #e5e7eb; vertical-align: top;\">Same date as filing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>*Source: CRA, 2026 tax deadlines. PST dates are from B.C.&#8217;s Small Business Guide to PST.<\/em><\/p>\n<\/div>\n<div>\n<p><span style=\"font-weight: 400;\">If you<\/span> <a href="\&quot;https:\/\/www.ownr.co\/blog\/how-to-register-cra-online-accounts\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">register for a CRA online account<\/span><\/a><span style=\"font-weight: 400;\">, it can make it easier to manage your taxes and deadlines. <\/span><span style=\"font-weight: 400;\">Individuals can use My Account, while businesses can use My Business Account to view tax information, balances, payments, and other account details.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now you should know the basics about how to handle your taxes in B.C. That includes how to calculate your business and personal taxes, and how and when to pay them.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you operate or plan to incorporate a business in another province, Ownr also provides guides to help you understand local tax and incorporation requirements. See the <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/alberta-tax-rates\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Alberta tax guide<\/span><\/a><span style=\"font-weight: 400;\"> and guide to <\/span><a href="\&quot;https:\/\/www.ownr.co\/blog\/guide-to-business-incorporation-in-canada\/\&quot;" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">incorporating a business in Canada<\/span><\/a><span style=\"font-weight: 400;\"> for more information.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Start your B.C. business with Ownr<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Your choice between a sole proprietorship and a corporation determines which B.C. rates apply to you. A sole proprietor pays personal rates from 5.60%, while a CCPC pays 2% B.C. tax on up to $500,000 of active business income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ownr registers and incorporates B.C. businesses online. Every Ownr incorporation includes bylaws, resolutions, and a minute book. Ownr also prepares the annual filings that keep your corporation in good standing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once you&#8217;ve picked a structure, Ownr can take the paperwork from there.<\/span><\/p>\n<\/div>\n<p style=\"margin: 24px 0;\"><a style=\"display: inline-block; background: #6035c8; color: #ffffff; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif; font-size: 16px; font-weight: bold; line-height: 1.2; text-align: center; text-decoration: none; padding: 14px 28px; border-radius: 8px; border: 1px solid #6035c8;\" href="\&quot;http:\/\/ownr.co\/product\/incorporation\&quot;" target=\"_blank\" rel=\"noopener\">Incorporate with Ownr<\/a><\/p>\n<div>\n<h2><span style=\"font-weight: 400;\">Frequently Asked Questions<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">What is the sales tax rate in B.C.?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. charges a 7% PST on most goods, software, and some services, in addition to the 5% federal GST. A taxable $100 sale carries $7 in PST and $5 in GST, for $112 in total. Liquor carries 10% PST, vapour products carry 20%, and short-term accommodation carries 8%, plus up to 3% local accommodation tax where it applies.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">What is the difference between GST and PST in B.C.?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">GST is a 5% federal tax that the CRA administers, while PST is a 7% provincial tax that B.C. administers. PST applies to the price before GST. GST registrants claim input tax credits to reduce the GST they owe. PST offers no credit on business purchases, so PST on equipment and supplies is a business cost.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">What are the PST changes in B.C. in 2026?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. removed the PST exemptions on clothing patterns, yarn and fabric, services to clothing and footwear (except basic laundry and exempt protective clothing), basic cable TV, and residential landline and toll-free telephone services on October 1, 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses buying goods for use outside B.C. qualify for a point-of-sale PST exemption or a 180-day PST refund, effective February 18, 2026. B.C. has paused the PST expansion to professional services, so those services stay exempt.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">What is the B.C. corporate tax rate?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. charges corporations a 2% small business rate and a 12% general rate. The 2% rate applies only to CCPCs claiming the small business deduction, on up to $500,000 of active business income. The combined federal and B.C. rates are 11% on the first $500,000 and 27% above it. B.C. taxes investment income at the 12% general rate.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">What are the B.C. income tax brackets for 2026?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. taxes 2026 personal income at seven rates, from 5.60% on the first $50,363 to 20.50% on income over $265,545. The middle rates are 7.70%, 10.50%, 12.29%, 14.70%, and 16.80%. The 2026 brackets rose 2.2%, in line with B.C. inflation. B.C. has paused indexation for 2027 to 2030, and indexation resumes in 2031. Federal income tax applies on top.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Do I have to register for PST in B.C.?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A B.C. business must register for PST if it sells or leases taxable goods, sells software or accommodation, repairs taxable goods, or provides legal, telecommunication, or online marketplace services.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A small seller can skip registration if it has no established business premises, sells from commercial premises such as a market stall or kiosk fewer than four times a year, and has $10,000 or less in gross revenue from eligible retail sales over the past 12 months and the next 12.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">When are business taxes due in B.C.?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B.C. business tax deadlines depend on structure. Self-employed individuals file 2025 returns by June 15, 2026, and pay by April 30, 2026. A corporation with a December 31, 2025 year-end files its T2 by June 30, 2026. That corporation pays by March 2, 2026, or March 31, 2026, as an eligible CCPC. PST is due by the last day of the month after each reporting period.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>This guide can help small businesses manage their taxes in B.C. Read on for a better understanding of the rules, tax credits, and how to avoid penalties.<\/p>\n","protected":false},"author":5,"featured_media":5007,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[978],"tags":[133,274,578,611,716],"class_list":["post-5002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-and-tax","tag-british-columbia","tag-entrepreneur","tag-provincial-tax","tag-sales-tax","tag-tax-rates"],"acf":[],"yoast_head":"<!-- This site is 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