B.C. Reg. 161/2026, deposited September 22, 2026, under the PROVINCIAL SALES TAX ACT [sections 236 and 241]. Order in Council 408/2026, approved and ordered September 21, 2026.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that,

(a) effective September 30, 2026, B.C. Reg. 114/2026 is amended by repealing section 4 of Schedule 1 and section 4 of Schedule 2, and

(b) effective October 1, 2026, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule.

— J. OSBORNE, Minister of Finance; J. WHITESIDE, Presiding Member of the Executive Council.

Schedule

1 Part 4 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following Divisions:

Division 4.1 – Accounting Services

Exemption in relation to accounting services

82.1 Accounting services are exempt from tax imposed under Division 4.1 of Part 5 of the Act.

Division 4.2 – Architectural Services

Exemption in relation to architectural services

82.2 Architectural services are exempt from tax imposed under Division 4.2 of Part 5 of the Act.

Division 4.3 – Engineering Services

Exemption in relation to engineering services

82.3 Engineering services are exempt from tax imposed under Division 4.3 of Part 5 of the Act.

Division 4.4 – Non-Residential Real Estate Services

Exemption in relation to non-residential real estate services

82.4 Non-residential real estate services are exempt from tax imposed under Division 4.4 of Part 5 of the Act.

Division 4.5 – Security Services

Exemption in relation to security services

82.5 Security services are exempt from tax imposed under Division 4.5 of Part 5 of the Act.

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