Guidepost

How to Start a Business in British Columbia (2026)

Registration, tax accounts, and structure comparison — everything you need to get your British Columbia business set up legally.

Get your British Columbia business setup package — $14

Structure comparison, registration checklist, tax registration guide, and first-year compliance calendar.

Informational guide only. Guidepost is not a law firm. This guide explains the typical process and is not legal advice. Requirements can change — verify current rules with your provincial registry before completing your transaction.

Business Structures in British Columbia

Sole Proprietorship

Registration: Register business name with BC Registry Services if using a name other than your own
Liability: Unlimited personal liability
Tax: Personal income; T1 Schedule T2125
Best for: Low-risk freelancers, consultants

Partnership

Registration: Register partnership name; partnership agreement recommended
Liability: Unlimited personal liability (general partners)
Tax: Pass-through to partners
Best for: Two or more founders, low risk

BC Corporation

Registration: Incorporate online via BC Registry (bcregistryservices.gov.bc.ca)
Liability: Limited liability
Tax: Corporate tax + small business deduction
Best for: Growth businesses, liability protection needed

Federal Corporation

Registration: Incorporate via Corporations Canada; then register to do business in BC
Liability: Limited liability; national
Tax: Corporate tax, must also register provincially
Best for: Multi-province operations

Registration Details — British Columbia

Provincial Registry

BC Registries & Online Services (Corporate Online)

Official registry →

Sole Proprietorship / Trade Name

Registration required for trade names$40 for sole proprietor / partnership name

If operating under your own legal name, no registration required. Any trade name requires registration.

Register here →

Provincial Corporation

Filing fee: $350 for incorporation

BC corporations must have at least one director. Annual report required. A registered BC address is required.

Incorporate provincially →

Federal Corporation (optional)

Filing fee: $200

Federal corporations can operate nationwide but must also register in each province where they carry on business.

Incorporate federally →

Tax Registration in British Columbia

CRA Business Number (BN)

Register for a CRA Business Number at canada.ca or by calling CRA. Required for GST/HST, payroll, and other accounts.

GST / HST / QST

Same as federal: register when annual taxable revenues exceed $30,000.

Payroll

Register payroll account with CRA when hiring employees. Deduct CPP, EI, and income tax.

Business Name Search & Reservation

System: BC Name Request (NR) — own system, not NUANS
Fee: $30

The BC Name Request (NR) reservation costs $30 and is valid for 56 days. BC uses its own name-approval system, not NUANS.

Provincial Sales Tax in British Columbia

Type: PST — 7%
Separate registration: Yes — provincial

BC has a 7% PST separate from federal GST. If you sell taxable goods or services in BC, you must register for PST through eTaxBC.

Register for PST →

Annual Filing & Renewal in British Columbia

Corporations file an Annual Report each year ($43.39). Sole proprietorships have no annual renewal fee.

Fee: $43.39

Official source →

Step-by-Step: Starting Your British Columbia Business

  1. 1

    Choose your structure.

  2. 2

    Register your business name or incorporate.

  3. 3

    Register for CRA Business Number.

  4. 4

    Register for GST/HST if over $30,000.

  5. 5

    Register for BC PST (7%) if selling taxable goods or services in BC.

  6. 6

    Open a business bank account.

  7. 7

    Check if a municipal business licence is required.

  8. 8

    Register for payroll if hiring.

  9. 9

    Set up bookkeeping.

British Columbia-specific things to know

  • BC has a provincial Sales Tax (PST) of 7% separate from GST. Register if you sell taxable goods or services in BC.
  • BC uses its own Name Request (NR) system — not NUANS.
  • BC corporations file an Annual Report each year.

Common Questions

Do I need to incorporate to start a business in British Columbia?

No. You can operate as a sole proprietor with just a registered business name. Incorporation makes sense if you need liability protection, plan to grow, or want the tax advantages of the small business deduction.

Do I need to charge GST/HST right away?

You must register for GST/HST once your taxable revenues in any single quarter or over the past four quarters exceed $30,000. You can register voluntarily before that — it lets you claim input tax credits on your business expenses.

What's the difference between a provincial and federal corporation?

A provincial corporation is incorporated under British Columbia's laws and gets name protection only in British Columbia. A federal corporation is incorporated under the Canada Business Corporations Act and gets national name protection, but must also register in any province where it carries on business. For most small businesses, a provincial corporation is sufficient and simpler.

Do I need a business bank account?

It's not legally required for sole proprietors, but strongly recommended. Mixing personal and business finances makes accounting and tax filing significantly harder, and looks unprofessional to clients. Corporations are legally required to maintain separate accounts.

Get your British Columbia business setup package for $14.

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