GST/PST Filing Deadlines 2026:
What BC Businesses Need to Know

Missing a filing deadline in Canada does not just mean a slap on the wrist. It means penalties, interest charges, and in some cases, the loss of input tax credits you are legitimately owed. For BC business owners juggling GST, PST, payroll remittances, and corporate returns, keeping track of every date can feel overwhelming.

This guide lays out every major filing deadline for 2026 in one place. Bookmark it, print it, or share it with your bookkeeper — the important thing is that you never miss a deadline again.

GST Filing Deadlines

Your GST filing frequency depends on your annual taxable revenue:

Annual Filers

• Sole proprietors and partnerships: GST return and payment due June 15, 2026 (for the 2025 fiscal year). However, any balance owing is due April 30, 2026.
• Corporations: GST return due three months after the end of your fiscal year. Payment is due on the same date as the return.

Quarterly Filers ($1.5M - $6M Annual Revenue)

PST in British Columbia

BC Provincial Sales Tax (7%) is administered by the BC Ministry of Finance, not the CRA. You must register as a PST collector if you sell or lease taxable goods in BC, or provide taxable services related to tangible personal property.

New for 2026: Effective October 1, 2026, BC is expanding PST to cover accounting, bookkeeping, and certain professional services that were previously exempt.

T2 Corporate Tax Return

If your business is incorporated, the T2 corporate income tax return is due six months after your fiscal year-end. For a December 31 year-end, that means June 30, 2026. However, any taxes owing are due much sooner — two months after your fiscal year-end.

T4 and T4A Deadlines

If you have employees or pay contractors, you must issue T4 slips (employment income) and T4A slips — both due by March 2, 2026 for the 2025 tax year.