--- title: "GST/PST Filing in the Fraser Valley | Two Taxes, One Firm" url: https://www.everstonecpa.com/gst-hst-filing-fraser-valley description: "GST/PST filing for Fraser Valley businesses: who registers for which tax, the period the CRA assigned, and credits claimed in the right period. Ask a CPA." type: service-in-a-city updated: 2026-10-08 summary: "A Fraser Valley business registered for GST files on the period the CRA assigned from its revenue: annual, quarterly or monthly. Selling goods or taxable services adds a separate PST return with the BC Ministry of Finance. The two part ways often: a farm-gate sale can be zero-rated for GST and outside PST, while a contractor pays PST on materials and charges GST on labour." faq_count: 8 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/) Fraser Valley GST & PST · Fraser Valley # GST and PST filing across the *Fraser Valley* Two taxes, two administrators, two returns — and one region where farms, trades and processors run all of them through a single till. EverStone files GST and BC [PST](https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst) for [Fraser Valley businesses](https://www.everstonecpa.com/accountant-fraser-valley), on the reporting period the CRA assigned you, with every input tax credit claimed. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** A Fraser Valley business registered for GST files on the period the CRA assigned from its revenue: annual, quarterly or monthly. Selling goods or taxable services adds a separate PST return with the BC Ministry of Finance. The two part ways often: a farm-gate sale can be zero-rated for GST and outside PST, while a contractor pays PST on materials and charges GST on labour. EverStone prepares both filings from the same books, remotely, at a fixed fee. The work covers the GST/HST return (the GST34), input tax credits, the filing frequency, instalments where they apply and the notice of assessment that follows. Two taxes, in the order the decisions actually get made. Below: registration, periods, credits and where the taxes differ. In short, GST/PST filing Fraser Valley businesses handle means two taxes, two administrators and two returns from the same books. ## Who registers, and for which tax GST registration is mandatory once taxable supplies pass the small-supplier threshold over four consecutive calendar quarters; registering earlier often pays, unlocking input tax credits on start-up costs. PST registration depends on what you sell in BC, not revenue. A Langley landscaper installing materials into real property generally pays PST on them and charges only GST; a Mission retailer charges both. [GST and PST filing for Fraser Valley businesses](https://www.everstonecpa.com/blog/gst-pst-filing-fraser-valley-businesses) covers contractors and farms; [the BC PST guide](https://www.everstonecpa.com/blog/bc-pst-small-business-guide), the provincial side alone. ## The reporting period is assigned, not chosen The CRA sets your GST reporting period by taxable supplies: annual to $1.5 million, quarterly to $6 million, monthly above. Filing more often is elective; filing less often meets the twelve-month rule. Monthly and quarterly returns are due a month after the period, annual returns three months after year-end, with instalments for annual filers above the net tax threshold. [Changing your filing frequency](https://www.everstonecpa.com/blog/change-gst-hst-filing-frequency) covers the [GST20 election](https://www.everstonecpa.com/forms/gst20); [the GST deadline table](https://www.everstonecpa.com/gst-filing-deadlines) lists every date. ## Where the valley’s two taxes come apart Three patterns recur from Langley to Hope. **Agriculture:** basic groceries and most unprocessed farm output are zero-rated for GST, but the moment a product is prepared, packaged for snacking or sold as a beverage, it can become taxable — the classification attaches to the product, not the farm. Qualifying farmers can also buy certain goods PST-exempt, which only survives a review if the exemption paperwork is kept with the purchase. **Trades:** PST on materials installed into real property is generally the contractor’s own cost; GST is charged on the whole contract; holdbacks move when GST becomes collectible. **Processing and retail:** both taxes on most sales, plus non-recoverable PST on equipment and packaging, which belongs in pricing rather than a year-end surprise. ## Input tax credits: what is recoverable, and when Where everything you sell is taxable or zero-rated, the [input tax credit](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html) is simple: claim the GST you paid. Exempt activity, commonly residential rents on a farm property, differs: tax on its inputs is not recoverable, and shared inputs are apportioned on a basis you can explain. Capital purchases carry the largest credits and the commonest error: the credit is claimable when the tax becomes payable, not when the loan is paid off. A Chilliwack processor that waits is deferring its own refund. Coming from a harmonized province? Under HST, tax paid on inputs comes back as a credit; under BC PST it generally does not. Both rates and the exemptions are tabled with sources on the [BC tax facts page](https://www.everstonecpa.com/bc-tax-facts). ## What is included - Registration for GST, and for PST where what you sell requires it - Product- and service-level classification as taxable, zero-rated or exempt, recorded once and applied every invoice - GST returns prepared and filed on your assigned period, with instalments where they apply - PST returns to the BC Ministry of Finance on their own schedule - Input tax credits claimed in the right period, including on equipment - Apportionment documented where any activity is exempt - Both filings reconciled to the bookkeeping, so the sales figure on the return agrees with the statements - CRA and Ministry of Finance correspondence handled, including a [GST review letter](https://www.everstonecpa.com/cra-letter-gst-review) If a period is overdue, file now even if payment follows later: the late-filing penalty and the interest run on separate clocks. [Late GST filing penalties](https://www.everstonecpa.com/blog/late-gst-filing-penalties-canada) sets out the formula; [catch-up bookkeeping](https://www.everstonecpa.com/catch-up-bookkeeping) rebuilds several unfiled periods in one pass. ## Remote EverStone serves the rest of the valley online. Records arrive by secure exchange, questions are answered by email or a short call, returns are approved by e-signature. EverStone holds the file, so the classification made in March is the one applied in November, and the GST return is prepared from the same ledger as the [corporate return](https://www.everstonecpa.com/tax-services). 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?service=monthly#enquiry-form) ## Sales tax that applies to a Fraser Valley business Sales tax that applies to a Fraser Valley business Sales tax in British Columbia | Tax | Rate | Administered by | Tax paid on your inputs | | GST | 5% | Canada Revenue Agency | Recoverable as an input tax credit, where the supply is taxable or zero-rated | | PST | 7% | BC Ministry of Finance | Generally a cost; specific exemptions, including for qualifying farmers | | HST | Not applicable | — | — | Source: [British Columbia tax facts](https://www.everstonecpa.com/bc-tax-facts). General information, not advice. [GST return and payment dates](https://www.everstonecpa.com/gst-filing-deadlines) for every reporting period are kept on one page. ## Who this is for, and who it is not This fits a Fraser Valley business that is registered, or should be, and wants both returns on the right period with credits claimed and exemptions supported. It does not fit anyone wanting unreconciled figures submitted. Filing and bookkeeping are both on [the published fee list](https://www.everstonecpa.com/pricing). ## Remote GST and PST filing The firm serves the Fraser Valley remotely. **There is no office to visit and no staff elsewhere in the valley.** Returns come from the same books as the corporate return, so the GST sales figure matches the financial statements. For [T2 filing for valley corporations](https://www.everstonecpa.com/corporate-tax-accountant-abbotsford) and [payroll](https://www.everstonecpa.com/payroll-services-abbotsford), the scope and the fixed-fee approach are the same. Common questions ## Fraser Valley GST and PST questions Related for Fraser Valley businesses: [the British Columbia overview](https://www.everstonecpa.com/accountant-british-columbia) and [CFO services](https://www.everstonecpa.com/cfo-services-fraser-valley). **Do I need to register for PST as well as GST?** Only if you sell or lease taxable goods, or provide taxable services, in BC. GST registration is about revenue; PST registration is about what you sell. A contractor installing materials into real property usually does not charge PST at all, while a retailer charges both. [Ask about your case →](https://www.everstonecpa.com/quick-question) **My farm sells at the gate and to a processor. Is any of that taxable?** It depends on the product, not on the sale. Unprocessed output and basic groceries are generally zero-rated for GST; prepared, snack and beverage products can be taxable at 5%. Each product line is classified once and the classification built into the till and the invoice template. **Can I buy farm equipment PST-exempt?** Qualifying farmers can buy certain goods PST-exempt in BC, if the paperwork is kept with the purchase. The Ministry of Finance sets and updates the eligible goods and conditions; the current bulletin is the authority. **I am an annual filer. Why am I being asked for instalments?** Annual filers whose net tax for the previous year passed the CRA’s threshold pay quarterly instalments through the current year, with the annual return reconciling at the end. Missing an instalment attracts interest even though no return was due that quarter. **Can I claim GST on equipment before the loan is paid off?** Yes. The input tax credit is claimable for the period in which the tax becomes payable, not the period the financing is discharged. Waiting for the loan to clear simply defers a refund you were already entitled to. **Do you have an office in my part of the valley?** No. EverStone serves the Fraser Valley remotely, by video, phone and secure document exchange; sales tax filing never needs a visit. **What does GST/HST filing cost in the Fraser Valley?** Fraser Valley businesses pay the same published fees as everyone else. GST/HST filing is included in monthly bookkeeping from $325 a month. A standalone return is quoted in writing after we review your enquiry. [See the published fees](https://www.everstonecpa.com/pricing). **Do you work with businesses outside Fraser Valley itself?** Yes. Registrants in Abbotsford, Chilliwack, Mission, Langley, Maple Ridge and Hope file on the same schedule and fee; the municipality makes no difference. ## Related services and local guides The valley’s cities, the rest of what we do for Fraser Valley businesses, and the reference pages behind this one. [GST and PST filing for Fraser Valley businesses](https://www.everstonecpa.com/blog/gst-pst-filing-fraser-valley-businesses) [How to change your GST/HST filing frequency](https://www.everstonecpa.com/blog/change-gst-hst-filing-frequency) [A GST/HST review is holding your refund](https://www.everstonecpa.com/cra-letter-gst-review) [GST/HST Filing Tracker A free spreadsheet tracking GST collected and input tax credits by period.](https://www.everstonecpa.com/gst-hst-filing-tracker) [GST/HST filing in Abbotsford](https://www.everstonecpa.com/gst-hst-filing-abbotsford) [GST/HST filing in Chilliwack](https://www.everstonecpa.com/gst-hst-filing-chilliwack) [GST/HST filing in Mission](https://www.everstonecpa.com/gst-hst-filing-mission) [GST/HST filing in Langley](https://www.everstonecpa.com/gst-hst-filing-langley) [Bookkeeping across the Fraser Valley](https://www.everstonecpa.com/bookkeeping-fraser-valley) [Accountants in the Fraser Valley](https://www.everstonecpa.com/accountant-fraser-valley) [Sales tax for Canadian business](https://www.everstonecpa.com/gst-hst-hub) [GST/HST calculator Work out the tax on any amount](https://www.everstonecpa.com/gst-hst-calculator) [British Columbia tax facts](https://www.everstonecpa.com/bc-tax-facts) [The BC PST guide](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) [GST/HST and PST filing](https://www.everstonecpa.com/gst-hst-filing-services) ### Starting fees GST/HST and PST filing is included in monthly bookkeeping. Every fee is fixed in writing before any work begins. - **Monthly bookkeeping, GST/PST filing included** from $325 a month *This page* - **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 - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus applicable tax [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) --- Source: https://www.everstonecpa.com/gst-hst-filing-fraser-valley Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online