Notice 2026-001: Notice to providers of professional services

Budget 2026 (PDF, 2.6MB) announced an expansion of the provincial sales tax (PST) to certain professional services. 

PST will apply to the following services (at the rate of 7%) effective October 1, 2026:

• Accounting services, including bookkeeping and assurance services
• Architectural services
• Engineering and geoscience services
• Security services, including private investigation services
• Non-residential real estate services, including trading services, rental property management services and strata management services

Note: The PST on architectural, engineering and geoscience services will apply to 30% of the purchase price of those services.

If you sell any of the above taxable services on or after October 1, 2026, you'll be required to charge and collect PST on those services, unless a specific exemption applies.

If you're not already registered to collect and remit PST, you will be required to register. You can register up to six months before your first taxable sale, and we recommend you register as soon as possible. For example, if you're not currently registered, but will be selling newly-taxable professional services on October 1, 2026, you can register as of April 1, 2026. If you're required to register, you will be required to register online.

For more information on registering and how PST will apply to each professional service, see:

• PST on accounting services
• PST on architectural services
• PST on engineering and geoscience services
• PST on security services
• PST on non-residential real estate services