--- title: "Victoria, BC Restaurant Accountant: GST, PST on Liquor & Tips" url: https://www.everstonecpa.com/restaurant-accountant-victoria description: "Victoria restaurants: GST, PST on liquor, tips on payroll, seasonal staff, food cost and the T2, by a BC CPA working remotely. Send an enquiry today." type: service-in-a-city updated: 2026-10-08 summary: "A Victoria restaurant charges 5% GST on meals, while BC PST generally does not apply to the food itself but does apply to liquor, at its own rate. Add tips through payroll, seasonal hiring and layoffs, a till that has to match the bank, and food cost shaped by island freight. EverStone handles all of it with the corporate return at a fixed fee agreed in writing." 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/) [Accountant in Victoria](https://www.everstonecpa.com/accountant-victoria) Restaurants Restaurants & hospitality · Victoria # Restaurant accountant in *Victoria* Victoria’s restaurants live on two economies. From spring into early autumn, cruise passengers, ferry traffic and visitors fill the Inner Harbour and downtown; the rest of the year leans on residents, the legislature, the universities and the base at Esquimalt. The books have to handle both halves of that year. EverStone is itself a British Columbia firm on the mainland, serving [Victoria businesses](https://www.everstonecpa.com/accountant-victoria) remotely at fixed fees. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** A Victoria restaurant charges 5% GST on meals, while BC PST generally does not apply to the food itself but does apply to liquor, at its own rate. Add tips through payroll, seasonal hiring and layoffs, a till that has to match the bank, and food cost shaped by island freight. EverStone handles all of it with the corporate return at a fixed fee agreed in writing. Published fees start at $325 a month for bookkeeping and $125 for a personal return. For a one-owner Victoria restaurant, monthly bookkeeping, payroll and the year-end T2 with statements usually cost from $500 to $700 a month all-in. The year-end covers the T2 with Schedule 1 and Schedule 50, the CCA schedule, the small business deduction, T4 or T5 slips for the owner’s pay, and the instalments for the year ahead. Hotels, tour operators and caterers share most of these questions. The [Victoria accountant page](https://www.everstonecpa.com/accountant-victoria) covers the wider BC compliance picture. ## GST, PST and the liquor line BC keeps two separate sales taxes. GST at 5% applies to restaurant meals and is filed with the CRA. The 7% PST, run by the BC Ministry of Finance, generally does not apply to prepared food, but liquor carries PST at its own rate, separate from the general rate. A licensed restaurant therefore needs a PST registration even though most of its menu is PST-free, and the POS has to split food and drink correctly on every bill. PST also applies to much of what you buy for your own use: kitchen equipment, furniture, smallwares and some services. Food and drink bought for resale are not taxed on the way in. The [BC PST guide](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) explains registration, and [GST filing in Victoria](https://www.everstonecpa.com/gst-hst-filing-victoria) covers the federal return. ## Tips and the BC rules around them Card tips paid through payroll and tip pools the employer controls are generally employment income, with income tax, CPP and EI withheld and remitted. Tips a guest hands straight to a server are reported by the employee. BC’s employment standards also restrict employers from keeping or deducting from employees’ gratuities and limit when an employer can share in a pool, so the rules should be written down and applied the same way every shift. Staff must be covered by WorkSafeBC, and once BC payroll passes the exemption the Employer Health Tax applies; the thresholds are on the [BC tax facts page](https://www.everstonecpa.com/bc-tax-facts). The [tip reporting guide](https://www.everstonecpa.com/blog/restaurant-tip-reporting-payroll-canada) covers the payroll side in detail. ## Hiring for the season, and letting go after it Many Victoria kitchens and dining rooms add staff in April and shed them after Thanksgiving. Each hire needs a TD1 and a payroll record; each departure needs a record of employment filed promptly, vacation pay settled, and a T4 by the last day of February. Statutory holidays in the busy months add their own pay calculations. That volume is where small errors multiply. We run [payroll in Victoria](https://www.everstonecpa.com/payroll-services-victoria) on a schedule that matches your pay periods, and the [BC stat holiday pay calculator](https://www.everstonecpa.com/bc-stat-holiday-pay-calculator) helps with the holiday weeks. ## Food cost on an island Most of what a Victoria kitchen cooks arrives by ferry or barge, and freight shows up in every invoice. When fuel surcharges rise or a sailing is cancelled, the cost of a plate moves before the menu does. Counting stock at month-end, coding purchases by category and costing dishes from current invoices keeps that visible. We report food, beverage and labour cost each month with the [Victoria bookkeeping](https://www.everstonecpa.com/bookkeeping-victoria). The [inventory count guide](https://www.everstonecpa.com/blog/year-end-inventory-count-canada) covers what the count must support at year-end. Build-outs are the other big cost. A new patio, a walk-in cooler or a kitchen renovation in leased space is a capital asset recovered through capital cost allowance over several years, not an expense in the month the invoice arrives. The PST paid on the equipment becomes part of its cost. Leasehold improvements follow their own schedule. Timing a renovation around your year-end and the slow season changes when the deduction helps. The [CCA classes guide](https://www.everstonecpa.com/blog/capital-cost-allowance-cca-classes-canada) covers the rules. ## Deposits, delivery apps and the quiet months Each week, the POS total, processor settlements, delivery app payouts and bank deposits should agree, with each source recorded at the gross amount and its fees shown separately. Gift cards sold at Christmas sit as a liability until they are used. Checking weekly finds a missing deposit while it can still be traced. Winter is when cash gets tight. GST, PST and source deductions are due on their normal dates whether the tour buses are running or not, so set them aside when collected. The [seasonal cash flow guide](https://www.everstonecpa.com/blog/managing-cash-flow-seasonal-business-canada) shows how. ## What EverStone handles for you One CPA, one fixed fee agreed up front: - T2 corporate return and year-end financial statements - GST and PST, including liquor, set up in the POS - Payroll with tips, WorkSafeBC and Employer Health Tax - Seasonal hiring, ROEs and T4s - Weekly sales and deposit reconciliation - Monthly food, beverage and labour cost reporting ## Fixed fees, fully online Everything runs by video, phone and secure upload. Monthly bookkeeping starts from $325 a month with GST filing included, and 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 Chartered Professional Accountant at EverStone CPA, a CPA firm working with small and midsized 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 restaurant has to get right What a restaurant has to get right The items that decide a hospitality year-end — for a business operating in Victoria, British Columbia | Item | Why it matters | | Liquor | Carries PST at its own rate while most food does not | | Tips | Card tips and pools usually run through payroll | | Seasonal staff | Hires in spring, ROEs in autumn, T4s in February | | Food cost | Freight and ferry costs move plate costs | | 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. Other services for Victoria businesses: [fractional CFO work](https://www.everstonecpa.com/cfo-services-victoria) and [year-end statements](https://www.everstonecpa.com/financial-statements-victoria). Common questions ## Victoria accounting for restaurants and hospitality businesses FAQ **Do we charge PST on food in a Victoria restaurant?** Generally not. BC PST does not usually apply to prepared food, but it does apply to liquor at its own rate, and GST applies to both. A licensed restaurant needs PST registration for its liquor sales. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Do we pay PST on new kitchen equipment?** Usually yes. Equipment, furniture and supplies bought for use in the business generally carry PST, while food and drink bought for resale do not. Record the tax paid correctly so it is not claimed as a GST credit by mistake. **Can the owner share in the tip pool?** BC’s employment standards restrict employers from withholding employees’ gratuities and limit when an employer can share in a pool. Owners and managers who also serve tables should check the rules for their situation before the policy is set. **How do we handle staff who only work the summer?** As ordinary employees: payroll from the first shift, vacation pay, and a record of employment when the season ends. Their T4s are due by the last day of February like everyone else’s. **How should we record delivery app sales?** At the full sale price, with the platform’s commission recorded as an expense. Booking only the net payout understates sales and costs, distorts food cost and makes the GST return harder to check. **When does BC Employer Health Tax apply?** Once annual BC remuneration passes the exemption, with a reduced notch rate in the band above it. The figures are on the BC tax facts page. Associated employers share one exemption. **Do you work with restaurants outside downtown Victoria?** Yes — Saanich, Oak Bay, Esquimalt, Langford and the Westshore, and across BC and in Alberta, Ontario and Manitoba. Everything runs online, which is simpler than planning a sailing. **Do you work with businesses outside Victoria itself?** Yes. Restaurants in Saanich, Langford, Oak Bay, Esquimalt and the Westshore are served the same way as those in Victoria, remotely and at the same fixed fees. ## 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 SR&ED, CCPC status and PST on software for Victoria startups.](https://www.everstonecpa.com/tech-startup-accountant-victoria) [Contractor accountant in Victoria Construction trades on the Island: GST, PST and subcontractor slips.](https://www.everstonecpa.com/contractor-accountant-victoria) [Restaurant accountant in Vancouver The same BC restaurant file for operators in Vancouver.](https://www.everstonecpa.com/restaurant-accountant-vancouver) [Personal tax accountant in Victoria T1 returns for Victoria owners and families.](https://www.everstonecpa.com/personal-tax-accountant-victoria) [Restaurant & hospitality accounting Tips, food cost and payroll](https://www.everstonecpa.com/restaurant-hospitality-accounting) [Accounting & CPA services in Victoria CPA services for Victoria businesses](https://www.everstonecpa.com/accountant-victoria) [Bookkeeping in Victoria Bookkeeping for Victoria businesses](https://www.everstonecpa.com/bookkeeping-victoria) [Corporate tax (T2) in Victoria Corporate tax for Victoria businesses](https://www.everstonecpa.com/corporate-tax-accountant-victoria) [GST/HST filing in Victoria GST/HST for Victoria businesses](https://www.everstonecpa.com/gst-hst-filing-victoria) [Payroll in Victoria Payroll for Victoria businesses](https://www.everstonecpa.com/payroll-services-victoria) [Accountants across British Columbia Remote CPA service throughout British Columbia](https://www.everstonecpa.com/accountant-british-columbia) [British Columbia tax facts Current rates and thresholds for British Columbia](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) ★★★★★ “…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 ★★★★★ “…We switched to him last year for both our personal and small-business taxes — responsive, knowledgeable and quick.” Heather Powers Verified Google review ### Starting fees Every fee is fixed in writing before any work begins. - **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 - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) ## Running a restaurant in Victoria? One CPA for your corporate tax, books and planning. Fixed fee, fully online. 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 fully virtual, one-CPA firm, serving Victoria businesses entirely online. **There is no Victoria office and no local staff.** Meetings are held by video or phone, documents are exchanged securely by email, e-signature and a secure upload link, and no visit is required at any point. Sales reports, tips and supplier invoices are handled from the POS and payroll systems you already run. ## 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-victoria Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online