In British Columbia, a side hustle runs into two separate sales taxes and a city licence more often than in most provinces. You register a business name only if you use something other than your own name ($30 name request plus $40 registration), you register for 5% GST after $30,000 in taxable sales, and you check PST separately because B.C.’s 7% PST has its own registration rules and a small seller exemption. App-based delivery and ride-hail workers also have a provincial minimum of $21.89 per engaged hour. This guide suits anyone in B.C. starting a service, selling goods, or working for an app.
It is one of the side hustle rules by province guides. For depth, see registering a sole proprietorship, GST/HST registration, and tax on reselling and gig app income.
| Rule | B.C. answer | Source |
|---|---|---|
| Business name registration | Not needed under your own name; $30 name request, then $40 registration | BC Registries |
| GST | 5%, register after $30,000 in taxable sales (rideshare from the first fare) | CRA |
| PST | 7%; register if you sell taxable goods, software or taxable services, unless you are a small seller | B.C. PST, PST 003 |
| App-based worker minimum | $21.89 per hour of engaged time from June 1, 2026, plus $0.35/km (delivery) or $0.45/km (ride-hail) | B.C. minimum wage |
| General minimum wage | $18.25 an hour from June 1, 2026 | B.C. minimum wage |
| City licences | Set by each municipality | Vancouver, BizPaL |
Do you need to register a side hustle in B.C.?
Only if you use a business name. B.C.’s sole proprietorship page says that if you do business under your own name, you do not need to request a business name or register with the province.
Step 1: Request and reserve a name ($30)
The name request checks that your name does not conflict with an existing business. An approved name lasts 56 days, so register before it expires. Priority service costs $100 if you need approval in one or two business days.
Step 2: Register the sole proprietorship ($40)
Register online through the BC Business Registry or in person at Service BC. The CRA lists British Columbia among the provinces where a business number is issued automatically when you register (When you need a BN).
Step 3: Keep the name separate from tax registration
Registering the name does not register you for GST or PST. Those are two more decisions, covered next.
Do B.C. side hustlers charge GST, PST, or both?
Possibly both, and they are registered separately. GST is federal: 5% on the CRA’s rate table, with no registration needed until taxable sales pass $30,000 in a calendar quarter or four consecutive quarters (CRA). The CRA requires taxi and ride-sharing drivers to register even as small suppliers.
PST is provincial at 7%. B.C. says you must register to collect PST if you are located in B.C. and sell or lease taxable goods, or provide software or taxable services, in the ordinary course of business. Selling physical products is the most common trigger; whether a particular service is taxable depends on B.C.’s rules, which the province explains in Bulletin PST 001, linked from the registration page.
Who counts as a small seller for B.C. PST?
Bulletin PST 003 says you are not required to register if you qualify as a small seller. The criteria include $10,000 or less in gross revenue from retail sales of eligible goods, software and services in the previous 12 months, an estimate of $10,000 or less for the next 12 months, and no wholesale sales. Regularly selling from established commercial premises (four or more occasions in 12 months) disqualifies you even under $10,000, while sales from your home or a garage sale can still qualify. Read the bulletin for the full list of criteria before you rely on it.
Illustrative example
A teaching sketch with assumed numbers, not a forecast. A Kelowna maker sells $7,500 of candles a year at markets and online. That is under the $10,000 small seller figure and under the $30,000 GST threshold, so no PST or GST registration is required if the other small seller criteria are met. If sales grow to $14,000, PST registration is needed while GST still is not. A $40 candle would then be $40 plus $2.80 PST (7%).
Is there a minimum wage for gig app workers in B.C.?
Yes. B.C.’s minimum wage page says online platform workers must receive a minimum hourly wage for engaged time, which starts when they accept an order or request and ends when it is completed or cancelled. The rate is $21.89 per hour from June 1, 2026.
On top of wages, the province sets a distance allowance during engaged time: at least $0.35 per km for delivery using any transport other than walking, and at least $0.45 per km for ride-hail while operating a motor vehicle. The province’s overview for app-based workers adds that tips are not counted toward the minimum, 100% of tips must go to the worker, and WorkSafeBC coverage applies to app-based ride-hail and delivery workers. Waiting time between orders is not engaged time. Compare apps in Uber Eats vs DoorDash vs Skip.
Which licences do side hustles need in B.C.?
Mostly municipal ones. Vancouver’s home-based business FAQ says a business licence is required to operate a home-based business, with limits such as a maximum of three customers at one time and two non-resident employees. Remote employees working from a home office are not a home-based business (Vancouver). Other cities set their own rules, so search BizPaL for your municipality.
Two provincial rules catch side hustlers:
- Child care: a licence-not-required provider can legally care for up to two children, or one sibling group, not related to them (B.C. child care types). See the babysitting guide.
- Food: B.C. allows lower-risk foods at temporary food markets; the cottage food rules by province post covers the details.
What are the common B.C. side hustle mistakes?
- Registering for GST and assuming PST is done. They are separate accounts with different thresholds.
- Ignoring PST because sales are small. The small seller test has several conditions, not just the $10,000 figure.
- Skipping the city licence. Vancouver requires one for home-based businesses.
- Counting waiting time as engaged time. The $21.89 minimum applies from acceptance to completion.
- Spending the km allowance. It is meant to offset vehicle costs, which you also track for tax; see the mileage log guide.
Which tax rules apply to side hustles in B.C.?
You report profit on Form T2125 with your T1, pay both halves of CPP on net self-employment earnings, and B.C. income tax is calculated on the same return. Track PST and GST you collect separately from income. Record keeping for side hustles covers what to keep, and tools like FreshBooks can track two tax rates on invoices if you outgrow a spreadsheet.
This is not tax, legal, or insurance advice. Confirm the live rules on the B.C. and CRA pages linked above.
Which guides sit next to B.C. side hustle rules?
Next door: side hustle rules in Alberta (no PST) and the Yukon, NWT and Nunavut guide. For gig work, read food delivery pay in Canada and vehicle expenses for delivery and rideshare. The province-by-province hub compares every province. City-level demand is in best side hustles in Vancouver and Victoria.
What are the common questions?
Do I need to register my side hustle in B.C.?
Not if you trade under your own name. To use a business name, B.C. charges $30 to request and reserve the name and $40 to register the sole proprietorship online or at Service BC.
Do I have to charge PST on my side hustle in B.C.?
Only if you sell taxable goods, software or taxable services and do not qualify as a small seller. One small seller condition is $10,000 or less in gross revenue from eligible retail sales in the previous 12 months. PST is 7% and is registered with the province, not the CRA.
What is the minimum pay for delivery and rideshare app workers in B.C.?
From June 1, 2026, online platform workers must receive at least $21.89 per hour of engaged time, plus at least $0.35 per km for delivery or $0.45 per km for ride-hail. Tips are not counted toward the minimum and 100% of tips go to the worker.
Do I need a business licence for a home-based side hustle in Vancouver?
Yes. Vancouver's FAQ says a business licence is required to operate a home-based business, with limits on customers and non-resident employees. Other B.C. cities set their own rules.
When do I register for GST in B.C.?
When your worldwide taxable sales exceed $30,000 in a calendar quarter or over four consecutive quarters. Rideshare drivers must register even if they are small suppliers.
Which sources support this guide?
The rules, rates, and platform requirements in this guide are checked against these primary sources. Retail price ranges are labelled as ranges to verify locally, and they are not quotes.
- Sole proprietorships and partnerships — Government of British Columbia
- When you need a BN — Canada Revenue Agency
- Register to collect PST — Government of British Columbia
- Bulletin PST 003, Small Sellers — Government of British Columbia
- GST/HST calculator (and rates) — Canada Revenue Agency
- When to register for and start charging the GST/HST — Canada Revenue Agency
- Taxi and commercial ride-sharing drivers — Canada Revenue Agency
- Minimum wage — Government of British Columbia
- Overview of Minimum Standards and Protections for App-based Workers — Government of British Columbia
- Get a home-based business licence — City of Vancouver
- Home Based Business Licence FAQ — City of Vancouver
- Licensed and unlicensed child care — Government of British Columbia
- BizPaL: business permit and licence information — Government of Canada and partners
- Form T2125, Statement of Business or Professional Activities — Canada Revenue Agency