B.C. PST on architectural services: taxable phases and 30% invoice (2026)
Classify B.C. architectural services for October 2026, including AIBC status, taxable phases 2–6, exempt pre-design and post-construction phases, the 7%-on-30% formula, blueprints, disbursements, and transition invoices.
Confirm both parts of the architectural-service definition
For B.C. PST, architectural services must pass two tests. The advice or service must be provided by a person registered or required to be registered under the Professional Governance Act with the Architectural Institute of British Columbia, and the work must be within the practice of architecture defined by the Architects Regulation.
That practice covers advice or services based on an architectural body of knowledge in relation to the design, planning, review, or coordination of the construction or alteration of buildings, plus ancillary advice or services. If either test is not met, the work is not an architectural service for this PST definition. Services a person provides to their employer in the course of employment are also outside the definition.
Identify the legal provider rather than only the individual who prepared a drawing. Preserve the AIBC registration or registration-requirement conclusion, contract scope, building or project, deliverables, and why the work is—or is not—within the regulated practice.
| Definition test | Evidence to retain | Why it matters |
|---|---|---|
| Professional-registration test | Legal provider and current AIBC registration or requirement to register | Work does not enter this definition merely because an invoice says architect or design |
| Practice-of-architecture test | Scope, architectural knowledge, building, phase, deliverables, and ancillary work | A registered provider can still sell work that needs a different PST classification |
Separate taxable phases 2–6 from exempt phases 1 and 7
The Province lists schematic design, design development, construction documents, bidding or negotiation, and construction contract administration as taxable architectural services. It says these services are generally included in phases 2 through 6 of AIBC's schedule of architectural services with fee guideline. Other architectural work meeting both definition tests is also taxable unless a specific exemption applies.
Pre-design services and post-construction services are exempt. The guidance says they are generally included in phases 1 and 7 of the AIBC schedule. Use the actual scope and published exemption rather than assuming the phase number alone settles a custom engagement.
Split a mixed contract before applying the 30% base. Preserve the phase, deliverable, dates, fee or fair-market-value allocation, and exemption evidence for every line. Do not rename taxable design or administration work as pre-design or post-construction to create an exemption.
| Service or phase | Published starting point | Invoice control |
|---|---|---|
| Pre-design — generally phase 1 | Exempt | Describe the pre-design deliverable and retain the phase allocation |
| Schematic design — generally phase 2 | Taxable unless another exemption applies | Include the confirmed taxable fee |
| Design development — generally phase 3 | Taxable unless another exemption applies | Separate exempt or non-architectural work |
| Construction documents — generally phase 4 | Taxable unless another exemption applies | Include blueprints supplied with taxable services |
| Bidding or negotiation — generally phase 5 | Taxable unless another exemption applies | Retain the procurement scope and fee |
| Construction contract administration — generally phase 6 | Taxable unless another exemption applies | Distinguish administration from post-construction work |
| Post-construction — generally phase 7 | Exempt | Document the post-construction scope and allocation |
Check the B.C. project even when the architect or client is elsewhere
Architectural services provided in B.C. to a person who resides, ordinarily resides, or carries on business in B.C. are taxable unless an exemption applies. Services provided in B.C. to a purchaser outside the province can also be taxable when they relate to B.C. real property, tangible personal property ordinarily situated or delivered in B.C., or a project situated or contemplated in B.C.
Services provided outside B.C. to a B.C. purchaser can be taxable when they relate to the same B.C. property or project and the architect is registered or required to register with AIBC. The Province's example treats an Alberta architect designing a B.C. building for a B.C. resident as taxable.
If taxable outside-B.C. services arrive without PST, a purchaser with a PST number must self-assess on the return for the period containing the paid-or-due date. A purchaser without a PST number uses FIN 405 by the last day of the following month. Keep the seller location, purchaser facts, AIBC conclusion, project location, invoice, and self-assessment record together.
Allocate a project that relates to B.C. and another jurisdiction
When qualifying services from an architect outside B.C. relate partly to B.C. and partly to another jurisdiction, a purchaser carrying on business in both can claim exemption for the reasonably estimated outside-B.C. portion and must give the estimate to the seller. PST applies to 30% of the portion that relates to B.C.
The Province's example allocates a building project 50% to B.C. and 50% to Ontario. On a C$100,000 fee using that confirmed allocation, the B.C. portion would be C$50,000, the PST calculation amount would be C$15,000, and PST would be C$1,050: 7% × (30% × C$50,000). This arithmetic illustrates the published allocation and formula; it does not make 50% appropriate for another project.
Use a supportable method based on project components, property, floor area, phases, hours, deliverables, or another fact suited to the engagement. Preserve the data period, calculation, estimate delivered to the seller, and why the method is reasonable.
Build the 7%-on-30% invoice after classifying the work
The statutory formula is 7% × (30% × taxable architectural purchase price). The Province's C$100,000 fully taxable example therefore produces C$2,100 of PST. The arithmetic is equivalent to 2.1% of a fully taxable fee, but 2.1% is not a separate published PST rate and can conceal a phase or jurisdiction allocation.
Blueprints provided as part of taxable architectural services are included in the purchase price. When a specific exemption applies to the architectural services, the blueprints are also exempt. Keep the blueprint treatment aligned with the underlying phase rather than taxing the same deliverable twice.
For one C$100,000 price containing taxable phases and exempt post-construction services with a supported C$90,000 fair market value for the taxable work, the Province's bundled-sale example calculates C$1,890 of PST: 7% × (30% × C$90,000). Any separately confirmed GST should remain on its own invoice line and payable account because the federal base is a separate conclusion.
| Scenario | PST calculation | PST |
|---|---|---|
| C$100,000 fully taxable architectural fee | 7% × (30% × C$100,000) | C$2,100 |
| C$100,000 bundle with C$90,000 taxable fair market value | 7% × (30% × C$90,000) | C$1,890 |
| C$100,000 fee allocated 50% to B.C. | 7% × (30% × C$50,000) | C$1,050 |
Build disbursements and exemptions into the review
Most disbursements form part of the architectural-services purchase price, including a flat-rate disbursement recovery charge. Travel, food, and accommodation are excluded only when they reasonably reflect the actual cost of providing the services. A markup or unsupported amount returns the disbursement to the purchase price before the 30% calculation.
Beyond pre-design and post-construction, the Province publishes exemptions for architectural services related to another jurisdiction and services purchased solely for resale. A purchaser claiming resale gives the supplier a PST number or FIN 490 and charges PST on its own taxable resale; a small seller cannot use this resale exemption.
Other published exemptions cover qualifying First Nations property or projects and specified consultations or negotiations, certain employee services between related corporations, eligible diplomatic purchases, eligible federal-government purchases, and purchases from a qualifying small seller. Apply the exact conditions and retain the required evidence rather than using the category name alone.
Review small-seller status, registration, and electronic filing
A provider selling taxable architectural services it will provide on or after October 1, 2026 must register online through eTaxBC unless it provides only non-taxable or exempt services or qualifies as a B.C. PST small seller. Registration can occur up to six months before the first taxable sale, and the Province recommends registering as soon as possible.
The provincial small-seller test includes two C$10,000-or-less revenue periods, premises and activity conditions, and other restrictions. It is not the federal GST/HST C$30,000 small-supplier test. Use the dedicated B.C. checker and current PST 003 bulletin before relying on the exception.
A seller of any taxable architectural services must file PST returns and pay electronically. Test the tax code, taxable phase and fair-market-value fields, separate GST and PST accounts, blueprints, disbursements, exemptions, and return workflow before issuing the first affected bill.
Apply the October transition to every phase and billing date
If consideration is paid or becomes due before October 1, 2026 and the architectural services are provided entirely before December 1, PST does not apply to that consideration. If any services are provided on or after December 1, PST applies to the consideration attributable to services provided on or after October 1.
If consideration is paid or becomes due on or after October 1, PST applies to confirmed taxable architectural services regardless of when they were provided, unless an exemption applies. September work first billed October 1 can therefore be taxable, while consideration paid or due September 15 for October and November services is outside PST under the published transition.
For an October-to-December scope paid or due September 15, the guidance makes the consideration attributable to services from October onward taxable because the work extends into December. A year-long monthly contract has no PST on the September 15 bill for October, but the October 15 bill for November must include PST. Save each paid-or-due date, service period, phase, attribution, invoice, exemption, self-assessment conclusion, and source-review date.
| Consideration timing | Service timing | General published result |
|---|---|---|
| Paid or due before October 1 | Entirely before December 1 | No PST on that consideration |
| Paid or due before October 1 | Any service on or after December 1 | PST on consideration attributable to services on or after October 1 |
| Paid or due on or after October 1 | Before or after October 1 | PST on confirmed taxable architectural services unless exempt |
What to do now
- 01
Confirm the legal provider's AIBC registration or registration requirement and whether the work is within the practice of architecture.
- 02
Separate pre-design, schematic design, design development, construction documents, bidding or negotiation, contract administration, and post-construction lines.
- 03
Document the provider, purchaser, building or project, B.C. connection, outside-jurisdiction portion, and any self-assessment duty.
- 04
Build the taxable purchase price from phase fees, blueprints, disbursements, bundles, and supported fair-market-value allocations.
- 05
Calculate 7% × 30% of the confirmed taxable amount and keep any separately confirmed GST calculation and payable account distinct.
- 06
Review phase, outside-jurisdiction, resale, First Nations, related-corporation, government, and small-seller exemptions.
- 07
Apply the paid-or-due and service-period transition rules to every retainer, milestone, monthly bill, and delayed invoice.
Get a fact-specific review when…
- The provider's AIBC registration or registration requirement, or the practice-of-architecture classification, is uncertain.
- A contract combines pre-design, design phases, bidding, contract administration, post-construction, engineering, software, goods, or another service under one price.
- The provider, purchaser, real property, tangible property, or project connects B.C. with another jurisdiction.
- An outside-B.C. architect did not charge PST and the purchaser's self-assessment duty is unresolved.
- Blueprints, flat-rate recoveries, marked-up disbursements, or fair-market-value allocations are unsupported.
- A phase, resale, First Nations, related-corporation, government, small-seller, or other exemption may apply but the evidence is incomplete.
- Consideration is paid or due before October 1, work continues into December, or September work is billed on or after October 1.
Check the rule behind the guide.
The July 31 definition, AIBC and practice tests, phases 2–6 taxable examples, phase 1 and 7 exemptions, B.C. project rules, outside-provider self-assessment, jurisdiction allocation, 7%-on-30% formula, blueprints, bundles, disbursements, exemptions, registration, electronic filing, and transition examples.
Open official guidance Province of British ColumbiaBulletin PST 003 — Small SellersThe July 2026 small-seller criteria, both C$10,000 revenue periods, premises and activity restrictions, voluntary registration, and records.
Open official guidance Province of British ColumbiaRegister to collect PSTThe current eTaxBC route and the architectural services that require a PST account from October 1, 2026.
Open official guidance