What the Province actually announced
In Budget 2026, the B.C. government announced that provincial sales tax will apply to a set of professional services at a rate of 7%, effective October 1, 2026. The Province's Notice 2026-001 lists the affected services, and that list includes strata management services within a broader category of non-residential real estate services. If you pay for management or other professional services, you may start seeing PST added from that date.
Note: This article is general information only and is not legal or tax advice. For legal questions, consult a qualified strata lawyer or the relevant BC government resources.
When the change takes effect
The effective date is October 1, 2026. The Province has said service providers who sell newly taxable services must charge and collect PST from that date, and that providers who are not already registered will need to register to do so. In short, the timing is set by the legislation and the notice, not by individual companies.
Which strata costs this could touch
Beyond management services, Notice 2026-001 names several other services that become taxable on the same date. A few of these are common strata expenses:
Accounting and bookkeeping services, which can include your year-end review or audit.
Engineering and geoscience services, which can include the depreciation report and building assessments. The Province applies PST to 30% of the fee for these, giving an effective rate of about 2.1%.
Security and private investigation services, if your building contracts patrols, concierge, or monitoring.
If your strata is planning a budget, the depreciation report is a good example of a cost that may now carry tax. For background on that requirement, see our guide to the BC strata depreciation report deadline.
The open question for residential stratas
Here is an honest point councils should know. The legislation lists strata management services inside a category described as non-residential real estate services. Industry associations and brokerages have been seeking clarity from government on exactly how this applies to residential strata corporations and to mixed-use buildings. The Province has said further detail will come once the supporting regulations are released.
Tip: If you are building a budget right now, some councils add a modest contingency line for potentially affected services rather than treating the management fee question as settled. A professional can help you decide what is reasonable for your building.
Where to find the official source
The primary source is the Province's Notice 2026-001, which sets out the services, the 7% rate, the October 1, 2026 date, and the registration rules. For questions about your own strata's situation, the right people to ask are the Province, your strata manager, or your accountant. Keeping your contracts, invoices, and reserve documents in one organized place makes it easier to see where PST may appear and to plan ahead.
Note: This article is general information only and is not legal or tax advice. For legal questions, consult a qualified strata lawyer or the relevant BC government resources.
Frequently asked questions
Trying to make strata management easier?
OpenStrata helps councils organize documents, requests, notices, and resident communication in one place.
Note: This article is general information only and is not legal advice. For legal questions, consult a qualified strata lawyer or the relevant BC government resources.