Screen the Province’s complete small-seller criteria before October 1, 2026. Test both C$10,000 revenue periods, established premises, four-or-more commercial-premises occasions, wholesale history, restricted activities, and current registration—without uploading business figures.
A B.C.-located provider must meet every published criterion to rely on the small-seller exception. Failure of one criterion can indicate registration for a confirmed taxable service.
| Published criterion | What the checker asks | Boundary |
|---|---|---|
| Located in B.C. | Confirm the provider’s location before using this exception. | Outside-B.C. businesses use separate registration rules. |
| No established business premises | Review offices, storefronts, studios, home client-meeting spaces, and other recognized business locations. | Maintaining one prevents small-seller status even below C$10,000. |
| No regular retail sales from established commercial premises | Count occasions in the immediately relevant 12-month period. | The Province defines regular as four or more occasions. |
| Previous 12-month gross eligible retail sales | Include taxable and exempt eligible sales, including sales outside B.C. and Canada. | C$10,000 or less. |
| Estimated next 12-month gross eligible retail sales | Use a current good-faith estimate and update it when facts change. | C$10,000 or less. |
| No wholesale-goods history | Confirm no goods were sold to another person for resale in the previous 12 months. | A wholesale-goods sale prevents the exception. |
| No restricted sales or roles | Screen accommodation, regulated products, lessors, specified contractors, independent sales contractors, and marketplace facilitators. | Any listed activity can prevent the exception. |
C$6,000 in the previous 12 months and C$8,000 estimated next, no storefront or client meetings at home, no wholesale goods, and no restricted activity can align with the small-seller criteria—if the service and every fact are confirmed.
An established business office prevents small-seller status even though revenue is below C$10,000. Revenue is not a standalone exemption.
A next-12-month estimate above C$10,000 prevents the exception even when the previous 12 months are below the limit. The provider should follow the registration path for confirmed taxable services.
Confirm that the service is in one of the five affected groups, relates to B.C., and is taxable after reviewing exemptions.
Confirm the provider’s location and current PST account status before using the B.C. small-seller criteria.
Review every premises, retail-sale, wholesale, restricted-sale, and restricted-role criterion in Bulletin PST 003.
Calculate the immediately preceding 12 consecutive months and estimate the next 12 consecutive months using all eligible retail sales.
Save the result, source revision, revenue workpaper, premises evidence, and any official or professional confirmation.
Bulletin PST 003 was revised in July 2026 to add the five professional-service groups effective October 1. The service pages remain necessary because the small-seller screen does not determine definitions, B.C. connection, exemptions, taxable price, or transition timing.
No. The ordinary GST/HST small-supplier test is a separate federal analysis. B.C. PST Bulletin 003 uses C$10,000-or-less tests for both previous and estimated next 12-month eligible retail sales, plus every other criterion.
Yes. The bulletin says C$10,000 or less for each revenue period. C$10,000.01 exceeds the criterion, assuming amounts are measured correctly.
The bulletin says to include taxable and exempt retail sales of eligible goods, software, and services, including retail sales outside B.C. or Canada. The previous period is the immediately preceding 12 consecutive months, not a calendar year.
Possibly. The bulletin distinguishes an online-only home office with no storefront, customer meetings, or in-person sales from a home space used as a storefront or client-facing business premises. Confirm the exact facts and all other criteria.
The July 2026 bulletin says regular means four or more occasions in a 12-month period from established commercial premises. Occasional sales may still qualify only when every other criterion is met.
Yes. The bulletin says a qualifying small seller may choose to register. Once registered, the business is no longer considered a small seller and must charge and collect PST; registration may make certain resale exemptions available.
The checker does not determine a professional-service definition, B.C. connection, exemption, resale arrangement, principal-agent relationship, taxable base, transition allocation, outside-B.C. registration, or effective date. It does not access eTaxBC or open, close, or modify an account. Confirm material facts with the Province or a qualified adviser.
Send this free bilingual page to an accountant, bookkeeper, engineer, architect, security provider, property professional, or adviser who may be confusing the B.C. C$10,000 criteria with the federal C$30,000 threshold.