Freelancers in BC must register for GST once their taxable sales pass $30,000 in a single calendar quarter or over four consecutive calendar quarters. After registering, you charge 5% GST, file returns and can claim input tax credits for GST paid on business expenses. BC's 7% PST is a separate provincial tax.
The $30,000 small supplier rule
You're a small supplier, and don't have to register, while your worldwide taxable sales stay at or below $30,000 in a single calendar quarter and over the last four consecutive calendar quarters. Once you pass it, you must register. Ride-share drivers are the exception: they must register from their first fare.
What changes when you register
- You charge 5% GST on taxable sales to clients in BC (HST rates apply for clients in HST provinces).
- You file GST/HST returns, usually annually if your sales are $1.5 million or less.
- You can claim input tax credits to recover GST/HST you paid on business expenses such as equipment, software and supplies.
Filing deadlines
For annual filers who are individuals with business income and a December 31 year-end, the GST/HST return is due June 15, but any amount owing is due April 30. Other annual filers generally have three months after their fiscal year-end.
What about PST?
BC's 7% PST is separate from GST and administered by the province. Many service-based freelancers don't charge PST, but some goods and services are taxable. Check before you invoice, or ask us.
Questions about this guide
Should I register for GST before I reach $30,000?
You can register voluntarily. It lets you claim input tax credits, but you'll have to charge GST and file returns. It often makes sense if your clients are GST-registered businesses.
What happens if I passed $30,000 and didn't register?
You may owe the GST you should have collected. Contact us and we'll help you register and bring your filings up to date.
This guide is general information for the 2026 tax year, not advice for your situation. For help with your own taxes, book a time with TaxCorner.