The Government of British Columbia has expanded provincial sales tax (PST) to certain professional services, including architectural services. Effective October 1, 2026, PST must be charged and collected on architectural services, unless a specific exemption applies.
Registrants should be aware of the following regarding PST and architectural services:
How and When to Amend Existing Contracts
PST applies to all architectural services invoices October 1, 2026, and thereafter, even if the services were provided and/or the contract was signed prior to October 1. With existing contracts, Registrants are advised of the following:
- Existing AIBC 6C Contacts
- No amendment needed for PST, can continue to use contract as-is.
- Existing AIBC 8C Contracts
- Require amendment if invoicing services on or after October 1. Amendment options include:
- Amend both copies of the original signed paper contract and have both parties to the contract initial the amendments.
- Add a supplementary condition (signed by both parties to the contract) adding PST to invoices, as applicable to the services.
- Execute a new contract, with the same terms, using the newly issued September 2026 AIBC 8C: AIBC Standard Short Form Contract Between Client & Consultant. Please note that effective September 2, the previous version of AIBC 8C (June 2021) is no longer available or approved for use for new contracts.
- Require amendment if invoicing services on or after October 1. Amendment options include:
When PST Applies to Architectural Services
It is important to note that PST may not apply to each and every service an architect provides, such as services unrelated to the design of a specific building, or buildings on some federal lands. Registrants are encouraged to review the Government of BC website for more information on exemptions and when PST is applicable.
Registering for PST
Please note that you must register to collect PST. While the online registration process takes approximately 15 to 25 minutes to complete, it may take up to 21 days to receive your PST Number. Registrants are encouraged to register well in advance of the October 1 effective date to ensure they receive their PST Number in sufficient time. More information on the registration process can be found on the Register to Collect PST webpage.
Upcoming Webinar on PST
To help Registrants prepare for the PST changes, the AIBC is hosting an information session with the BC Ministry of Finance.
The session will provide an overview of the new PST requirements (including exemptions and exclusions; transition rules; and registering for, collecting, and remitting PST), explain how the changes apply to architectural services, and offer attendees the opportunity to ask questions directly to BC Ministry of Finance representatives.
Understanding PST on Architectural Services
- Date: September 8, 2026
- Time: 2–3:30 p.m. PT
- Location: Online via Zoom
- Cost: Free
- Learning Units (LUs): 1.5 Core
- Register: Register online by September 7
Upcoming Resources and Contact Information
A new AIBC Practice Guideline on PST will be published mid-September. The AIBC is currently finalizing the content, and awaiting confirmation from government on its guidance. Once available, the document will be shared via Notice and on the AIBC website.
Registrants are encouraged to reach out to the provincial government directly if they have any questions about the PST changes. For questions about meeting Professional Standards or using AIBC Board approved contracts, please email practiceadvice@aibc.ca.
Learn more about PST on Architectural Services on the Government of BC Website