--- title: "Trades Accountant in Courtenay for Electricians and Plumbers" url: https://www.everstonecpa.com/trades-accountant-courtenay description: "Accounting for Courtenay trades: vehicle logs, tools and CCA, PST on installs versus parts sold, apprentice payroll and the T2. Get a fixed quote." 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 Courtenay](https://www.everstonecpa.com/accountant-courtenay) Trades Trades · Courtenay # Trades accountant in *Courtenay* An electrician, plumber or heating technician in the Comox Valley spends the day in a van, moving between service calls in Courtenay, a renovation in Comox, a cabin near Cumberland and the odd job across on Denman. That shapes the accounting: lots of small invoices, a vehicle that carries the business, and PST rules that depend on what you install and what you sell. EverStone is a [CPA for incorporated trades](https://www.everstonecpa.com/contractor-accountant) and a [Courtenay small-business accountant](https://www.everstonecpa.com/accountant-courtenay). [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** A Courtenay trades business usually needs clean records for many small invoices and a vehicle log that supports the largest expense claim. It also needs the right PST treatment: materials you install into a building carry PST you pay, while parts sold over the counter carry PST you collect. Incorporated trades also run payroll for apprentices and file a T2 each year. EverStone does all of that remotely. Published fees for a Courtenay trade start at $300 a month for bookkeeping and $100 for a personal return. For a typical incorporated trades business in Courtenay, bookkeeping, payroll and the year-end T2 with statements usually come to $450–$650 a month all-in. A sole proprietor’s self-employed T1 with schedules is commonly $250–$450. [The published fees](https://www.everstonecpa.com/pricing) list every starting point. ## Many small invoices, paid many ways A service trade can raise more invoices in a month than a builder raises in a year. Some are paid by card on the doorstep, some by e-transfer, some by a property manager or a strata thirty days later. Each payment route needs to land against the right invoice. Otherwise the receivables list fills with items that were paid long ago and debts that nobody is chasing. Card payments arrive net of the processor’s fees, so the deposit is not the sale. A clearing account that takes the gross sale in and the fees and deposits out keeps it straight. When it does not return to nil, a payment has gone astray. Our [guide to collecting receivables](https://www.everstonecpa.com/blog/accounts-receivable-collection-small-business) covers the follow-up side. ## The van carries the business For most trades the vehicle is the largest claim on the return. A day can start in Courtenay, cross to Comox, run out to Royston and finish back in town, and a week of that adds up. The CRA expects a log of business trips with odometer readings at the start and end of the year. A log kept for a representative period can support a steady pattern across the year. A van fitted out for work, with racking and a ladder rack, may be treated differently from a passenger vehicle. The class it falls into changes the CCA and the limits that apply. Inside a corporation, a vehicle the owner also drives personally can create a taxable benefit. The [mileage and vehicle log](https://www.everstonecpa.com/mileage-and-vehicle-log) and the [vehicle benefit calculator](https://www.everstonecpa.com/vehicle-benefit-calculator) help with both, and [company vehicle benefits](https://www.everstonecpa.com/blog/company-car-taxable-benefit-canada) explains the rules. ## One licence for several Island towns The City of Courtenay requires a business licence for every business operating in the city, including mobile and non-resident businesses, and licences run for the calendar year. For trades such as plumbers and electricians, the city offers an inter-community business licence that also covers participating municipalities including Comox, Cumberland, Campbell River, Nanaimo, Parksville and Qualicum Beach. It is an annual cost on top of the standard licence fee, and it saves holding a separate licence in each town. The fees are deductible, and the renewal belongs on the same calendar as the GST and payroll dates. ## Ferry jobs and travel time Work on Denman or Hornby Island, or a job down-Island or on the Mainland, brings ferry fares, waiting time and sometimes a night away. Fares and reasonable travel costs for a business trip are deductible. Meals on the road are generally limited to 50% of the cost. Time spent travelling is a pricing question rather than a tax one, but it should show up in the job cost so the quote for the next island job is realistic. ## PST: what you install and what you sell BC PST treats a trade in two ways. Materials you supply and install into a building, such as wiring, pipe, fixtures and ductwork, are taxed when you buy them. You pay the 7% PST and do not charge PST on the installed work. Parts and equipment sold to a customer who installs them, or sold over the counter, are different. You collect PST on those sales and file a PST return. Repairs need care too. Fixing a building is generally not a taxable service. Repairing a customer’s equipment or appliance can be a taxable related service. A trade that does both needs its invoices coded so each line carries the right tax. The [BC PST guide](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) sets out the rules, and rates are on [BC tax facts](https://www.everstonecpa.com/bc-tax-facts). ## Apprentices, payroll and WorkSafeBC Taking on an apprentice means running payroll properly from the first pay: CPP, EI premiums and income tax withheld and remitted, vacation pay of at least 4%, and statutory holiday pay for qualifying staff. WorkSafeBC registration and premiums follow. Final pay is due within 48 hours if the job ends. Time spent at trade school is handled differently from time on the tools, and the records should show which is which. [Payroll in Courtenay](https://www.everstonecpa.com/payroll-services-courtenay) covers the employer side in full, and the [first employee checklist](https://www.everstonecpa.com/first-employee) is a good starting point. ## When incorporating a trade pays An incorporated trade pays 11% combined tax on active business income up to the business limit. That only helps on money you can leave in the company. A trade that draws everything to live on gains little from incorporating and takes on a T2, a separate bank account and more bookkeeping. One that is growing, buying equipment or hiring often gains a lot. A trade that works almost entirely for one general contractor should also look at the [personal services business](https://www.everstonecpa.com/blog/personal-services-business-psb-risk-canada) rules before incorporating. [Should I incorporate?](https://www.everstonecpa.com/should-i-incorporate) walks through the decision. ## How the year-end comes together The year-end pulls the pieces into one file. The T2 and the financial statements, CCA on the van and tools, the small business deduction, T4 slips for staff and the owner, and T5 slips for any dividends. A trade that also hires subcontractors for construction work files T5018 slips. If the books were kept monthly, this is a review rather than a rebuild. One Chartered Professional Accountant handles the whole file: - Invoices, card settlements and receivables reconciled - Vehicle, tools and equipment through CCA - PST on installed materials and on parts sold - GST returns with input tax credits reviewed - Payroll for apprentices and journeypersons - The T2, statements and the owner’s pay plan ## Remote, and there is no Courtenay office EverStone works online. Courtenay trades are served entirely online. Receipts can be photographed in the van and sent through a secure upload link, questions go by email first, and a video meeting is booked when it helps. The same CPA prepares the return and answers questions during the year. For the provincial picture, see [construction accounting in BC](https://www.everstonecpa.com/construction-accounting-bc). About this article **EverStone CPA** Prepared and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working 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 trades business has to get right What a trades business has to get right The items that decide a trades year-end — for a business operating in Courtenay, British Columbia | Item | Why it matters | | Vehicle use | A log separating business from personal kilometres is what supports the claim | | Tools and equipment | Larger purchases are capitalized and depreciated rather than expensed in full | | Installed materials and parts sold | PST paid on one, PST collected on the other | | Apprentices | Payroll, vacation pay and WorkSafeBC from the first pay | | Sales tax where you operate | 5% GST plus 7% BC PST: two registrations, two returns | Source: [Construction and trades accounting](https://www.everstonecpa.com/construction-trades-accounting). General information, not advice. Other services for Courtenay businesses: [personal tax](https://www.everstonecpa.com/personal-tax-accountant-courtenay) and [bookkeeping](https://www.everstonecpa.com/bookkeeping-courtenay). Common questions ## Courtenay trades accounting FAQ **Do I charge PST on a plumbing or electrical install?** Not on materials you supply and install into a building. You pay PST when you buy them. Parts sold to a customer to install themselves are different: you collect PST on those. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Can I claim all of my van as a business expense?** Only the business share, supported by a log. A van fitted out purely for work can be treated differently from a passenger vehicle, which changes the CCA class and the limits. **Do I need a separate licence for jobs in Comox and Cumberland?** Not necessarily. Trades can apply to the City of Courtenay for an inter-community business licence that covers participating Island municipalities, including Comox and Cumberland. Check the current list before relying on it. **Are ferry fares to an island job deductible?** Yes, when the trip is for the business. Keep the receipt with the job file. Meals on the trip are generally limited to 50% of the cost. **Should my trade be incorporated?** It helps when you can leave profit in the company, because active business income up to the limit is taxed at 11% combined. If you draw everything to live on, the extra costs can outweigh the benefit. **What does an accountant cost for a Courtenay trades business?** Courtenay businesses pay the same published fees as everyone else. Monthly bookkeeping starts from $300 a month and a personal return from $100; a corporate return is quoted after we review your enquiry. A single question can go to a 45-minute Advice Call, a flat fee of $200 + GST. Every fee is fixed in writing first. [See the published fees](https://www.everstonecpa.com/pricing). **Do you work with businesses outside Courtenay itself?** Yes. Trades businesses in Comox, Cumberland, Royston, Union Bay and the rest of the Comox Valley are served the same way as those in Courtenay, remotely and at the same fixed fees. ## Related services and local guides Nearby cities, the rest of what we do for Courtenay businesses, and the reference pages behind this one. [Contractor accountant in Courtenay T5018 slips, holdbacks, GST on progress billing and PST on materials for Comox Valley builders.](https://www.everstonecpa.com/contractor-accountant-courtenay) [Realtor accountant in Courtenay Commission income, GST, the vehicle log and the PREC decision for Comox Valley realtors.](https://www.everstonecpa.com/realtor-accountant-courtenay) [Accountant in Courtenay The full CPA service for Comox Valley businesses](https://www.everstonecpa.com/accountant-courtenay) [Corporate tax (T2) in Courtenay Corporate tax for Courtenay businesses](https://www.everstonecpa.com/corporate-tax-accountant-courtenay) [Personal tax (T1) in Courtenay Returns for owners and families](https://www.everstonecpa.com/personal-tax-accountant-courtenay) [Bookkeeping in Courtenay Monthly books with GST and PST filed](https://www.everstonecpa.com/bookkeeping-courtenay) [Payroll in Courtenay Payroll for Courtenay businesses](https://www.everstonecpa.com/payroll-services-courtenay) [Restaurant accounting in Courtenay Tips, liquor PST and the daily close](https://www.everstonecpa.com/restaurant-accountant-courtenay) [Farm accounting in Courtenay Cash method, GST and succession](https://www.everstonecpa.com/farm-accountant-courtenay) [Construction & trades accounting Holdbacks, WIP and subcontractor slips](https://www.everstonecpa.com/construction-trades-accounting) [Trades accountant in Nanaimo The same trades engagement, serving the central Island](https://www.everstonecpa.com/trades-accountant-nanaimo) [Accountant in Nanaimo The nearest larger-city page](https://www.everstonecpa.com/accountant-nanaimo) [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) Fees are fixed and agreed in writing before the work starts; [the published fee page](https://www.everstonecpa.com/pricing) shows the starting points. ## Running a trade in the Comox Valley? Get the van, the tools, PST on installs and the apprentices’ payroll handled by a CPA who works with trades. Send an enquiry. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) ## 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) --- Source: https://www.everstonecpa.com/trades-accountant-courtenay Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online