--- title: "Restaurant Accountant in Campbell River: Tips, PST, Payroll" url: https://www.everstonecpa.com/restaurant-accountant-campbell-river description: "Accounting for Campbell River restaurants, cafes and pubs: GST and liquor PST, tips through payroll, the nightly close and the T2. Get a fixed quote today." updated: 2026-10-16 publisher: EverStone CPA Inc. (Chartered Professional Accountant firm, Abbotsford, BC) service_area: British Columbia, Alberta, Ontario and Manitoba --- [Home](https://www.everstonecpa.com/) [Accountant in Campbell River](https://www.everstonecpa.com/accountant-campbell-river) Restaurants Restaurants & hospitality · Campbell River # Restaurant accountant in *Campbell River* A Campbell River restaurant feeds a city of regulars, crews coming off shift, and visitors who arrive for the fishing, the whale watching and the outdoors, with the busiest weeks stacked into the warm months. It charges GST on the food and PST on the drinks, pays staff through a tip economy, and closes the till every night against the point of sale. EverStone is a [restaurant and hospitality accountant](https://www.everstonecpa.com/restaurant-hospitality-accounting) and a [Campbell River small-business CPA](https://www.everstonecpa.com/accountant-campbell-river), at fixed fees, working remotely. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** Campbell River restaurants charge 5% GST on meals and generally collect BC PST on liquor, so the point of sale has to split the two correctly. Tips paid through the employer run through payroll, and the POS, cash and card deposits need reconciling every day. EverStone handles bookkeeping, payroll, GST and PST returns and the year-end for restaurants, cafés and pubs in Campbell River and the Strathcona Regional District at a fixed fee. For a one-owner Campbell River restaurant, monthly bookkeeping, payroll and the year-end T2 with statements usually cost $450–$650 a month all-in. Bookkeeping on its own starts from $300 a month with GST and PST filing included. Every fee is on the [pricing page](https://www.everstonecpa.com/pricing). ## Food and drink in a waterfront town Campbell River’s economic development office describes a tourism sector built on saltwater and freshwater fishing, whale and wildlife viewing and the outdoors close to town, supporting hundreds of full-time and seasonal jobs. Discovery Passage runs along the waterfront, and the ferry to Quadra Island brings island residents and visitors through downtown. The city’s forestry, aquaculture and marine businesses add a steady weekday trade of crews and staff. The result is a year with a clear peak and a long shoulder. Summer brings patios and visitor traffic, while the quieter months depend on locals and regulars. Sales, staffing and food orders all swing with it, and the books need to show those swings by week so labour and purchasing can follow them. A restaurant that also runs a lodge, a takeout window or catering for local crews needs each stream kept separate so the margins on each can be seen. ## GST on the meal, PST on the drink Restaurant meals carry 5% GST. Food is generally exempt from BC PST, but liquor is not, and PST on liquor applies at its own rate. A bill with dinner and a bottle of wine therefore carries GST on everything and PST on the wine only. The point of sale must be set up to split them correctly, because the two taxes go to different governments on different returns. Rates are on [BC tax facts](https://www.everstonecpa.com/bc-tax-facts), and [the BC PST guide](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) covers registration. On the purchasing side, GST paid on food, supplies, equipment and rent comes back as an [input tax credit](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide). PST paid on equipment and supplies generally does not, so it is part of the cost. Liquor bought for resale is handled differently again, which is why liquor purchases need their own accounts. Local seafood bought straight from a fisher or a processor may come with no GST on the invoice at all, because fish sold for food is generally zero-rated, so the purchase coding needs to reflect what was actually charged. ## Card tips and the payroll that follows How tips flow decides how they are taxed. Tips a customer hands directly to a server, and that the employer never controls, are the server’s own income to report. Tips paid by card and distributed by the employer, or pooled and divided by a formula the employer sets, are generally controlled tips. Controlled tips run through payroll with income tax, CPP and EI premiums deducted, and they appear on the T4. [Tip reporting and payroll](https://www.everstonecpa.com/blog/restaurant-tip-reporting-payroll-canada) explains the line. Getting it wrong is expensive. If the CRA decides tips were controlled, the employer owes the source deductions that were never taken. We look at how your tips actually move before setting up the payroll. ## The nightly close: POS, cash and card deposits Every day, the point of sale reports what was sold, the card processor deposits what it collected less its fees, and the cash goes somewhere. Those three need to agree. A daily close that records gross sales, GST, PST, tips, card settlements, cash and comps turns a pile of reports into numbers you can trust. When the card deposit does not match the POS, the difference is found that week, not at year-end. Food and liquor cost come next. Weekly purchase totals against sales, with an inventory count at month-end, show whether menu prices still work after supplier increases. Seafood, in particular, can move sharply in price through the year, and a menu priced in the spring may not hold by August. At year-end, the food and liquor on hand is counted and valued, and that count moves profit between years. [Year-end inventory counts](https://www.everstonecpa.com/blog/year-end-inventory-count-canada) sets out a method that holds up. Staff meals, owner meals and comps each need a consistent treatment, so the food cost percentage means the same thing every month. ## Staffing for a summer peak Restaurants hire and lay off more often than most businesses, and BC employment standards apply to every hire. Vacation pay is at least 4% of wages, rising to 6% after five years. Statutory holidays require an average day’s pay for eligible staff and premium pay for those who work. Final pay is due within 48 hours of the employer ending the job, and every departure needs a [record of employment](https://www.everstonecpa.com/blog/roe-record-of-employment-canada). [Final pay rules](https://www.everstonecpa.com/blog/terminating-an-employee-canada-final-pay) cover the details. [Payroll in Campbell River](https://www.everstonecpa.com/payroll-services-campbell-river) covers the full cycle, and the [stat holiday pay calculator](https://www.everstonecpa.com/bc-stat-holiday-pay-calculator) works through a single shift. Restaurants also register with WorkSafeBC and pay premiums on assessable payroll. A server who also drives deliveries in a personal car, or a cook who works across two locations, needs the right setup from the first shift. Students hired for the summer go through the same payroll as anyone else, with a TD1 on day one and a record of employment when they leave in September. ## Fit-outs, equipment and the lease Opening or renovating a Campbell River restaurant usually means spending on the space before the first meal is sold. Leasehold improvements, kitchen equipment, furniture and the POS system are capital assets written off through [capital cost allowance](https://www.everstonecpa.com/blog/capital-cost-allowance-cca-classes-canada), not expensed. Leasehold improvements are generally written off over the lease term, so the lease length matters. Landlord allowances toward the fit-out have their own treatment. Getting the classes right in the first year sets up every year after it. Small wares, such as dishes and utensils, are usually expensed. Major equipment replaced mid-lease is a capital item again. Most owners also face the incorporation question once the restaurant is steady. A corporation pays the combined small-business rate on active income and lets the owner choose between salary and dividends, but it adds a T2, year-end statements and a BC annual report every year. [Should you incorporate?](https://www.everstonecpa.com/should-i-incorporate) walks through it. Money taken from the till or the company card for personal use belongs in the shareholder loan account, and it needs clearing within a year of the year-end to avoid being taxed as income. See [corporate tax in Campbell River](https://www.everstonecpa.com/corporate-tax-accountant-campbell-river) for the year-end side. About this article **EverStone CPA** Written and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working remotely with small businesses and incorporated owners across British Columbia. Updated October 2026 . [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## What a restaurant has to get right What a restaurant has to get right The items that decide a restaurant’s year — for a business operating in Campbell River, British Columbia | Item | Why it matters | | POS tax setup | GST on meals, PST on liquor; two returns, two governments | | Controlled tips | Run through payroll with source deductions and onto the T4 | | Daily close | POS, card deposits and cash agreed every day | | Fit-out costs | Capital assets on the CCA schedule, not expenses | | Sales tax where you operate | 5% GST plus 7% BC PST: two registrations, two returns | Source: [Restaurant and hospitality accounting](https://www.everstonecpa.com/restaurant-hospitality-accounting). General information, not advice. Common questions ## Campbell River accounting for restaurants and hospitality businesses FAQ **Do I charge PST on food in a Campbell River restaurant?** Generally no. Food is exempt from BC PST, while liquor is taxable. GST at 5% applies to the meal. Your POS should separate the two. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Do card tips go through payroll?** If the employer controls how they are distributed, usually yes, with income tax, CPP and EI deducted. Tips a customer gives directly to a server are the server’s own to report. **How much does a restaurant accountant cost in Campbell River?** Bookkeeping starts from $300 a month. A one-owner restaurant with bookkeeping, payroll and the T2 usually pays $450–$650 a month. Fees are fixed in writing first. **When should my restaurant set its year-end?** In a quieter stretch, when inventory is low and there is time to count it. For a restaurant that peaks with summer visitors, a year-end in the slower months keeps the count easier and the close faster. **Can I deduct meals I buy for suppliers or staff?** Business meals with suppliers are generally only partly deductible. Staff meals provided at work and food used in testing the menu are treated differently. [The meals and entertainment rule](https://www.everstonecpa.com/blog/meals-entertainment-deduction-50-percent-rule-canada) sets out the limits. **Do you have an office in Campbell River?** No. EverStone works with Campbell River restaurants remotely, using the POS and payroll reports you already run. **Do you work with restaurants outside Campbell River itself?** Yes. Restaurants, cafés and pubs on Quadra Island, in Sayward, Gold River and the rest of the Strathcona Regional District are served the same way, at the same fixed fees. ## Related services and local guides Nearby cities, the rest of what we do for Campbell River businesses, and the reference pages behind this one. [Fishing accountant in Campbell River Fishers, charters and seafood businesses: vessels, licences and crew shares.](https://www.everstonecpa.com/fishing-accountant-campbell-river) [Accountant in Campbell River Every service for Campbell River businesses](https://www.everstonecpa.com/accountant-campbell-river) [Bookkeeping in Campbell River Monthly books with GST and PST filed](https://www.everstonecpa.com/bookkeeping-campbell-river) [Corporate tax (T2) in Campbell River The year-end return and owner pay](https://www.everstonecpa.com/corporate-tax-accountant-campbell-river) [Payroll in Campbell River Tips, stat holidays and summer staff](https://www.everstonecpa.com/payroll-services-campbell-river) [Personal tax (T1) in Campbell River The owner’s own return](https://www.everstonecpa.com/personal-tax-accountant-campbell-river) [Contractor accounting in Campbell River T5018 and PST on materials](https://www.everstonecpa.com/contractor-accountant-campbell-river) [Trades accounting in Campbell River The van, tools and apprentices](https://www.everstonecpa.com/trades-accountant-campbell-river) [Trucking accounting in Campbell River Truck CCA, fuel and GST](https://www.everstonecpa.com/trucking-accountant-campbell-river) [Hiring your first employee What to set up before the first pay run](https://www.everstonecpa.com/first-employee) [Vacation pay rules What BC employers owe and when](https://www.everstonecpa.com/blog/vacation-pay-rules-canada-employers) [Accountant in Nanaimo The same engagement, serving the central Island](https://www.everstonecpa.com/accountant-nanaimo) [Accountants across British Columbia Remote CPA service throughout British Columbia](https://www.everstonecpa.com/accountant-british-columbia) ## Running a restaurant in Campbell River? One CPA for your corporate tax, books and payroll. Fixed fee, fully remote. Send an enquiry. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) ## Remote restaurant accounting EverStone is a one-CPA firm, serving Campbell River owners remotely. **There is no Campbell River office and no local staff.** Questions go by email first, with a video meeting when one helps, documents come in through a secure upload link and are signed electronically, and no visit is required at any point. Daily sales, tips and food cost are handled from the POS and payroll systems you already run, not from a filing cabinet. ## Talk to a CPA about this One Chartered Professional Accountant, start to finish. Fixed fees, quoted in writing before any work begins, and no obligation from a first conversation. [Get My Fixed Quote](https://www.everstonecpa.com/book-online) [Ask a Free Question](https://www.everstonecpa.com/quick-question) Email info@everstonecpa.com --- Source: https://www.everstonecpa.com/restaurant-accountant-campbell-river Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online