PST on services in BC, Saskatchewan and Manitoba: what to charge

GST/HST applies to almost everything a business sells. Provincial sales tax doesn't. In British Columbia, Saskatchewan and Manitoba, PST (called RST in Manitoba) applies to goods and only to the services each province lists. So a BC consultant who also resells software might charge PST on one line of an invoice and not on the next.

This guide covers which services carry PST in each of the three provinces, BC's professional-services expansion that was paused in September 2026, and how to mark PST lines on an invoice. In the free invoice generator, you tick "PST applies" on the lines that carry it.

The rates

You charge PST or RST only when you're registered for that province's tax and the item is one it covers. GST is separate: you charge it when you're registered for GST/HST. See which sales tax to charge for how the province is decided.

British Columbia

BC PST applies to goods and to a short list of services, including:

• legal services;
• related services, meaning services to goods, such as repairs and installation;
• software, including cloud-based software;
• telecommunication services.

Most other services, such as consulting, design or marketing, don't carry PST in BC.

The October 2026 expansion is paused. BC had announced that PST would apply to accounting, architectural, engineering and geoscience, security and non-residential real estate services from October 1, 2026. On September 18, 2026, the government paused the change "until the trade war is over". For now those services stay outside PST. If the change is brought back, we'll update this page.

Saskatchewan

Saskatchewan's list of taxable services is broader than BC's. It includes services such as legal, accounting, architectural and engineering, advertising, cleaning and security services. The list is long and has its own exemptions, so check Saskatchewan's PST bulletins for your type of work before you rely on it.

Saskatchewan expects PST to be shown separately. A combined 11% is allowed only if the invoice shows that it's made up of 6% PST and 5% GST. Your vendor licence number doesn't have to appear on invoices.

Manitoba

Manitoba Finance's Bulletin 057 lists the services that carry RST, including accounting, architectural, legal, engineering, security, telecom and repair services. Two points stand out:

• Cloud computing is taxable. RST now covers software, platforms and infrastructure delivered as a service (Bulletin 030).
• Business and computer consulting and training are exempt.

A Manitoba invoice must show each item's price and the total RST. If your sales are under $30,000 a year, you don't have to register.

Showing PST on the invoice

Mark which lines carry PST, and show PST on its own line after GST. Here's a BC invoice from a registered IT consultant:

GST is charged on every taxable line; PST only on the marked one. Each tax is worked out on the price before tax, so there's no GST on the PST and no PST on the GST.

In Invoice Native, the "PST applies" box (labelled "RST applies" for Manitoba) appears on each line when the place of supply is BC, Saskatchewan or Manitoba and you've added that province's registration. Ticked lines carry a "P" and a key under the lines explains it. Invoice Native never decides for you whether a line is taxable, because it can't know what you're selling. You can save the setting on an item so it's ticked automatically next time.

Common mistakes

• Charging PST on every line when only some goods and services carry it.
• Charging BC PST on accounting or engineering after the paused October 2026 change.
• Forgetting cloud software in Manitoba.
• One combined rate such as "12% tax" with no breakdown.
• Charging PST without being registered for that province's tax.

Checklist

• ✅ Registered for that province's PST or RST before you charge it
• ✅ PST only on the lines it applies to, each one marked
• ✅ GST and PST on separate lines, each with its rate
• ✅ No tax on tax
• ✅ Total RST shown on Manitoba invoices

These lists change. Check with BC, Saskatchewan or Manitoba's finance ministry, or an accountant, before you decide how to treat a service.