--- title: "Victoria, BC Consultant Accountant: Incorporation, PSB, GST" url: https://www.everstonecpa.com/consultant-accountant-victoria description: "Victoria consultants: whether to incorporate, PSB risk with a public-sector client, GST registration and invoicing a public body. Send an enquiry." type: service-in-a-city updated: 2026-10-08 summary: "For a Victoria consultant the big questions come in order. The first is whether to incorporate at all. Next is whether a long engagement with one public client makes the corporation look like an employee in disguise. Last is how to register for GST and invoice a public body properly. EverStone answers those and files the T2 or T1, GST and payroll at a fixed fee." faq_count: 7 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Accountant in Victoria](https://www.everstonecpa.com/accountant-victoria) Consultants Independent consultants · Victoria # Accountant for *Victoria* consultants Many of Victoria’s independent consultants work for a public client: a ministry, a Crown corporation, a health authority or one of the universities. IT architects, policy analysts, project managers and engineers bill through their own corporations, often on engagements that run for years. EverStone is itself a British Columbia firm on the mainland, serving [Victoria businesses](https://www.everstonecpa.com/accountant-victoria) remotely at fixed fees agreed before any work starts. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** For a Victoria consultant the big questions come in order. The first is whether to incorporate at all. Next is whether a long engagement with one public client makes the corporation look like an employee in disguise. Last is how to register for GST and invoice a public body properly. EverStone answers those and files the T2 or T1, GST and payroll at a fixed fee. Published fees start at $325 a month for bookkeeping and $125 for a personal return. The [Victoria accountant page](https://www.everstonecpa.com/accountant-victoria) covers the wider BC picture. ## Incorporating: when it pays and when it does not A corporation pays small-business rates only on income it keeps; income paid straight out is taxed about as if earned personally. For a consultant who needs every dollar, incorporating mostly adds cost: a T2, statements, a BC annual report and a separate bank account. If you earn more than you spend, the deferral can pay, and adding a client or subcontractor gets easier. We compare both paths on your rate and hours; see the [BC incorporation guide](https://www.everstonecpa.com/blog/incorporate-vs-sole-proprietor-bc) and [should I incorporate](https://www.everstonecpa.com/should-i-incorporate). ## When one public client is effectively your employer The personal services business rules apply if, without your corporation, you would reasonably be regarded as an employee of the client. A consultant in a ministry office on a multi-year contract, with set hours, a government laptop and a director, can lean that way; a public-body client changes nothing. If they apply, the corporation loses the small business deduction and most deductions and pays extra federal tax; several reassessed years can exceed what payroll would have cost. See our free [PSB risk assessment](https://www.everstonecpa.com/psb-risk-assessment) and [worker classification guide](https://www.everstonecpa.com/blog/employee-vs-contractor-cra-worker-classification); a second client, deliverables and your own equipment help. If you recognize your own arrangement, act before the CRA asks. Going forward, you can change the substance of the work or plan around the rules, since salary to you remains deductible either way. Where past returns were wrong rather than arguable, the [Voluntary Disclosures Program](https://www.everstonecpa.com/blog/voluntary-disclosures-program-canada-fixing-past-returns) exists for exactly this and works better before contact than after. ## GST registration and invoicing a public body GST registration is mandatory above $30,000 of taxable revenue in four consecutive calendar quarters, usually reached quickly, and it recovers GST on laptops, software and fees. Consulting is generally not subject to BC PST, but some related services, such as software and legal services, are. Public bodies pay reliably but are strict about paperwork. An invoice needs your GST number, the contract or purchase order reference, the period and a clear total; anything missing restarts approval. Some public bodies have their own GST status or instructions, so read the invoicing terms. Track receivables weekly; the [receivables guide](https://www.everstonecpa.com/blog/accounts-receivable-collection-small-business) helps. ## Paying yourself, and the year-end In a corporation you choose salary, dividends or a mix. Salary creates RRSP room and CPP and stays deductible even under the PSB rules; dividends are simpler. Recalculate the mix yearly as income and plans change. The [salary versus dividends calculator](https://www.everstonecpa.com/salary-vs-dividends-calculator) is a start, and [payroll in Victoria](https://www.everstonecpa.com/payroll-services-victoria) covers remittances and T4s. At year-end, work done but not yet billed belongs in the right year, and a home office claim needs to reflect where the work really happens. [Corporate tax in Victoria](https://www.everstonecpa.com/corporate-tax-accountant-victoria) covers the T2, due six months after year-end. ## What EverStone handles for you One CPA, one fixed fee agreed up front: - Incorporation decision modelled on your real income - PSB exposure reviewed against your contracts - GST registration, invoicing set-up and returns - T2 and year-end financial statements - Salary and dividend mix recalculated each year - Your personal T1 coordinated with the corporation ## Fixed fees, fully online A self-employed T1 with schedules commonly runs $275 to $500; corporate work is quoted after review; a 45-minute [Advice Call](https://www.everstonecpa.com/advice-call) is a flat $225 + GST. See [what it costs](https://www.everstonecpa.com/pricing). About this article **EverStone CPA** Prepared and reviewed by a CPA at EverStone CPA, serving businesses in BC, Alberta, Ontario and Manitoba. Updated September 2026 . [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## What a consultant has to get right What a consultant has to get right The items that decide a consulting year-end — for a business operating in Victoria, British Columbia | Item | Why it matters | | Incorporation | Only saves tax if income stays in the company | | Personal services business risk | One public client on set hours can look like employment | | GST | Mandatory past $30,000; recovers tax on your costs | | Invoicing a public body | Missing references delay payment | | Sales tax where you operate | 5% GST plus 7% BC PST — two registrations, two returns | Source: [Agency and consulting accounting](https://www.everstonecpa.com/agency-consulting-accounting). General information, not advice. Other services for Victoria businesses: [fractional CFO work](https://www.everstonecpa.com/cfo-services-victoria), [year-end statements](https://www.everstonecpa.com/financial-statements-victoria) and [personal tax](https://www.everstonecpa.com/personal-tax-accountant-victoria). ## Remote accounting for consultants EverStone is a fully virtual, one-CPA firm. **There is no Victoria office and no local staff.** Meetings are by video or phone, documents by secure exchange, with no visit needed. Contracts, invoices and the PSB question are reviewed together. Common questions ## Victoria accounting for independent consultants FAQ **I have one contract with a BC ministry. Should I incorporate?** Maybe, but check the PSB position: if the contract looks like employment, incorporating may cost more than it saves. If not, and you earn more than you spend, it can defer tax. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Does a government client make PSB risk lower?** No. The test is the same for public and private clients: control, tools, chance of profit or loss, and how integrated you are. Long contracts with one public body are simply a common pattern in Victoria. **Do I charge PST on consulting?** Generally not. Most consulting services are not subject to BC PST, though software and legal services are among those that are. GST applies once you are registered. **What does a government invoice need?** Your business name and GST number, the contract or purchase order number, the dates or deliverables covered, the GST shown separately, and the total. Follow any format set out in the contract. **Can I still claim a home office if I work on site?** Possibly, but it is harder. The space must be your main place of work or used regularly and only for the business. Keep a note of where the work actually happens. **My contract is ending. Should I wind up the corporation?** Not automatically. If another contract is likely, a dormant corporation can be kept with minimal filings. If you are taking an employee role for good, winding up has its own tax steps. Talk it through before closing anything. **Do you work with consultants across Greater Victoria?** Yes — Victoria, Saanich, Oak Bay, Esquimalt, Langford and the Westshore, and across BC and in Alberta, Ontario and Manitoba. Everything runs online by video, phone and secure upload. ## Related services and local guides Nearby cities, the rest of what we do for Victoria businesses, and the reference pages behind this one. [Tech startup accountant in Victoria](https://www.everstonecpa.com/tech-startup-accountant-victoria) [Realtor accountant in Victoria](https://www.everstonecpa.com/realtor-accountant-victoria) [Accounting for incorporated professionals](https://www.everstonecpa.com/incorporated-professionals-hub) [Agency & consulting accounting](https://www.everstonecpa.com/agency-consulting-accounting) [Accounting & CPA services in Victoria](https://www.everstonecpa.com/accountant-victoria) [Bookkeeping in Victoria](https://www.everstonecpa.com/bookkeeping-victoria) [Corporate tax (T2) in Victoria](https://www.everstonecpa.com/corporate-tax-accountant-victoria) [GST/HST filing in Victoria](https://www.everstonecpa.com/gst-hst-filing-victoria) [Payroll in Victoria](https://www.everstonecpa.com/payroll-services-victoria) [Accountants across British Columbia](https://www.everstonecpa.com/accountant-british-columbia) [British Columbia tax facts](https://www.everstonecpa.com/bc-tax-facts) ### What clients say Rated 5.0 on Google across 21 client reviews. [Read all reviews](https://www.everstonecpa.com/reviews) ★★★★★ “…He is very knowledgeable and has saved me tons in taxes by restructuring my group of companies — the best accountant I've worked with in the last 10 years, after switching from three different firms.” Matt Hildebrandt Verified Google review ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. Verified Google review ### Starting fees Every fee is fixed in writing before any work begins. - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month *This page* - **Monthly bookkeeping, GST/PST filing included** from $325 a month - **Payroll, remittances, T4s and ROEs** included in monthly bookkeeping - **Books, payroll and the year-end T2 together** $500–$700 a month - **Corporate year-end and T2 return** fixed fee, quoted in writing - **Personal tax return (T1)** from $125; self-employed or rental $275–$500 - **Catch-up bookkeeping** from $2,200 per year of records - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=cfo#enquiry-form) --- Source: https://www.everstonecpa.com/consultant-accountant-victoria Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online