Canadian tax changes, autumn 2026: B.C. PST, GST26 online, T2 Schedule 77

Three B.C. bulletins revised in October 2026 say that, effective October 1, 2026, PST applies to:

• clothing patterns and related materials, including instructions for crocheting, knitting or sewing clothing (PST 201, PST 001);
• yarn, natural fibres, synthetic thread and fabric commonly used in making or repairing clothing (PST 206);
• alterations and repairs to clothing or footwear, except when provided to exempt protective clothing or footwear (PST 001);
• basic cable TV, residential landline telephone and toll-free telephone services (PST 001).

A business in B.C. that sells these goods or provides these services in the ordinary course of business has to be registered to collect and remit PST (PST 001). For a client that does alterations or shoe repairs, sells fabric and yarn, or resells phone and cable services, check the registration and the tax on invoices dated from October 1.

Used clothing and footwear sold for under $100 per item is still exempt, for children and adults alike. The exemption does not cover rentals (PST 201).

Form GST26 is the election by a public service body to have an exempt supply of its real property treated as a taxable supply, so that input tax credits follow the property's use in commercial activities instead of the primary use rule. The same form revokes an earlier election.

The 2026 edition, dated September 21, 2026, adds that the election can be made or revoked electronically in My Business Account or Represent a Client. If you use the CRA's online services, you do not send the form. The 2024 edition had no online option.

Schedule 77, dated October 9, 2026, calculates the clean electricity investment tax credit for 2024 and later tax years. What it says for a corporation preparing its T2:

• The credit is 15% of the capital cost of clean electricity property acquired after April 15, 2024 and before 2035. After 2034 it is nil.
• Property that is part of a project on which construction started before March 28, 2023 is not eligible.
• A corporation that does not elect to meet the labour requirements in Part 2 claims a reduced rate: the regular rate minus 10 percentage points.
• The schedule is filed with the T2 return on or before the later of December 31, 2026 and one year after the filing due date.
• Each qualified natural gas energy system with a system code from Natural Resources Canada needs a schedule of its own.

Section 49A of the Nova Scotia Income Tax Act, as consolidated to September 3, 2026, compared with the consolidation of April 9, 2026:

• Qualified property is property acquired after December 31, 2014 to be used in the province. The earlier text also required it to be acquired before January 1, 2030; that limit is gone.
• A corporation now has to apply for its tax-credit certificate on or before December 31, 2035. The earlier text set no date.
• The credit itself is unchanged: 25% of the capital cost of qualified property acquired on or after October 1, 2022 for an approved project (15% before that date), less government assistance.

• Alberta AT293 (AT1 Schedule 10, Alberta Loss Carry-Back Application): the September 2026 edition replaces October 2025 on Alberta's corporate income tax page.
• TD1-IN Determination of Exemption of an Indian's Employment Income: the 2026 edition is dated October 2, 2026. The employee and the employer fill it out together with Form TD1 when the employee starts a job or the employment situation changes.

Immer downloads the publications in its catalogue every week and compares their text with the copy it already has. Each change is reviewed before an answer can cite it. The full record, wording-only edits included, is on the changes page.