Table of Contents - Provincial Sales Tax Exemption and Refund Regulation

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Reg. 97/2013 O.C. 130/2013 Deposited March 1, 2013 effective April 1, 2013 This consolidation is current to July 7, 2026. Link to consolidated regulation (PDF) Link to Point in Time Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] Contents Part 1 — Definitions and Interpretation 1 Definitions 2 Interpretation of Schedule 2 2.1 Heat pump Part 2 — Exemptions in Relation to Tangible Personal Property Division 1 — Health and Medical Products and Equipment for Individuals with Disabilities 3 Drugs and health products 4 Household medical aids 4.1 Exception — cannabis 5 Diabetic and ostomy supplies 6 Human parts and reproductive products 7 Devices for use in transportation of individuals with disabilities 8 Medical supplies and equipment for individuals with disabilities Division 2 — Clothing 9 Children's clothing and footwear 10 Used clothing and footwear 11 Clothing patterns and related materials Division 3 — School Supplies 12 Definition 13 School supplies obtained for use of student 14 School supplies obtained by qualifying school, school board or similar authority Division 4 — Publications 15 Definitions 16 Publications 17 Calculation of content of magazines, periodicals and newspapers Division 5 — Gifts, Prizes, Draws and Awards 17.1 Gifts 18 Gifts between family members 19 Registered charities 20 Prizes, draws and awards 21 Inheritance of tangible personal property Division 6 — Tangible Personal Property Entering or Leaving British Columbia 22 New resident's effects — tangible personal property 23 Vehicle, boat or aircraft brought into British Columbia for gift 24 Vehicle purchased for use outside British Columbia 25 Aircraft purchased for use outside British Columbia 26 Tangible personal property shipped outside British Columbia Division 7 — Fuel, Energy and Energy Conservation 27 Fuel for use as source of energy 28 Residential energy products 29 Electricity for residential and farm use 29.1 Continuous supply of tangible personal property as part of use of real property or moorage facilities 30 Energy conservation 30.1 Heat pumps 31 Tangible personal property for use for hydroelectric power generation Division 8 — Safety Equipment and Apparel 32 Work-related safety equipment 33 Equipment and apparel for specific purpose 34 Marine safety equipment 35 Safety equipment and apparel Division 9 — Industrial and Commercial Items 36 Mining supplies 37 Boomsticks and used boom gear 38 Chemical substances, catalysts and direct agents 39 Abrasives, dies, jigs, patterns and moulds 40 Photographers and printers 41 Prototypes 42 Ships' stores 43 Bottles for milk products Division 10 — Farming, Fertilizers, Fishing and Aquaculture 44 Animals and plants 45 Feed 46 Farmers 47 Fertilizer and other materials 48 Commercial fishers 49 Aquaculturists Division 11 — Other Exemptions in Relation to Tangible Personal Property 50 Transfer due to dissolution of marriage or relationship 51 Poppies, wreaths and natural, cut Christmas trees 52 Exemptions in relation to food — liquor and food products containing cannabis not exempt 53 Dry ice 54 Gold, silver or platinum 55 Exemptions in relation to transportation 56 Tangible personal property subject to security instrument 57 Parts 58 Used manufactured buildings 59 Custom software, custom modified software and other software 60 Freedom of information and protection of privacy 60.1 Repealed 60.2 Purchases at duty free shop 60.3 Delivery charge for aggregate 60.4 Purchases and leases on commercial vessels 60.5 Repealed Division 12 — Evidence Relating to Exemptions under Act in Respect of Tangible Personal Property 61 Evidence relating to exemption under section 44 (2) of Act 61.1 Evidence relating to exemption of natural gas under section 140 of Act 62 Evidence relating to exemptions under section 141 (1) of Act 63 Evidence relating to exemptions under section 142 of Act Part 3 — Exemptions in Relation to Software Division 1 — Exemptions in Relation to Software 64 Software obtained by qualifying school, school board or similar authority 65 New resident's effects — software 66 Commercial fishers 67 Transfer due to dissolution of marriage or relationship 68 Custom software, custom modified software and other software 68.1 Software purchased by First Nation individual or band 69 Software incorporated into prototypes Division 2 — Evidence Relating to Exemptions under Act in Respect of Software 70 Evidence relating to exemptions under section 113 (1) of Act Part 4 — Exemptions in Relation to Services Division 1 — Services Related to Purchase 71 Motor vehicle conversion for individuals with disabilities 72 Motor vehicle modification for individuals with disabilities 72.1 First Nation individual or band Division 2 — Related Services in Relation to Tangible Personal Property 73 Tangible personal property for which service is exempt — general 74 Tangible personal property for which service is exempt — farmers 75 Tangible personal property for which service is exempt — commercial fishers 76 Tangible personal property for which service is exempt — aquaculturists 76.1 Services provided outside British Columbia in relation to taxable conveyance 77 Exempt services 77.1 Related services on commercial vessels 77.2 Related services not exempt during lease of tangible personal property Division 3 — Accommodation 78 Exemptions in relation to accommodation Division 4 — Legal Services 79 Definitions 80 Legal services provided under contract 81 Legal services provided to First Nation individuals 82 Legal services provided to corporations Division 5 — Telecommunication Services 83 Telephone and communication services 84 Cable television services 85 Education programs 86 Photographers 87 Repealed 88 Telecommunication service in relation to purchase of accommodation 88.1 Telecommunication service purchased by First Nation individual or band 88.2 Telecommunication services on commercial vessels Division 5.1 — Online Marketplace Services 88.3 Services provided by related corporation to online marketplace facilitator Division 6 — Evidence Relating to Exemptions under Act in Respect of Services 89 Evidence relating to exemptions under section 130 (3) of Act 89.1 Evidence relating to exemptions under section 134.3 (4) of Act Part 5 — Production Machinery and Equipment Division 1 — Definitions and Interpretation 90 Definitions 91 Interpretation Division 2 — Exemptions for Machinery and Equipment 91.1 Definition 92 Manufacturing 93 Software development 94 Exploration for, discovery of or development of petroleum or natural gas 95 Extraction or processing of petroleum or natural gas 96 Exploration for minerals or development of mines 97 Extraction or processing of minerals 98 Geophysical surveying 99 Pollution control 100 Waste management 101 Transmission or distribution of tangible personal property, a clean energy resource or software 102 Electrical machinery or equipment 103 Service providers 104 Logging 105 Local government power generation 106 Vehicle-mounted machinery or equipment Division 3 — Related Exemptions 107 Definitions 108 Parts and materials 109 Tangible personal property for use in providing services 110 Exclusions from exemptions under sections 108 and 109 111 Machinery or equipment to operate, control or monitor qualifying machinery or equipment 112 Software related to qualifying machinery or equipment 113 Services related to qualifying machinery or equipment Division 4 — Exclusions from Exemptions 114 Tangible personal property excluded from exemptions under Divisions 2 and 3 115 Persons excluded from exemptions under Divisions 2 and 3 Division 5 — Prescribed Provisions and Evidence Relating to Production Machinery and Equipment 116 Definition 117 Provisions prescribed for purposes of sections 89 (2), 90 (4), 99 (6) and 112 (2) of Act 118 Provisions prescribed for purposes of section 145 of Act 119 Declarations required under section 145 of Act 120 Declaration required under section 30 (7) (a) of Act Division 6 — Refund for Production Machinery and Equipment 120.1 Construction or maintenance of road for mine site 120.2 Machinery or equipment leased for construction or maintenance of road for mine site Part 5.1 — Specified Major Projects Division 1 — Definitions 120.3 Definitions and interpretation Division 2 — Exemptions 120.4 Tangible personal property for use in project 120.41 Software 120.42 Services 120.43 Electricity Division 3 — Exclusions from Exemptions 120.5 Tangible personal property excluded from exemptions under Division 2 Division 4 — Prescribed Provisions 120.6 Definition 120.61 Provisions prescribed for purposes of sections 89 (2), 90 (4), 99 (6) and 112 (2) of Act 120.62 Provisions prescribed for purposes of section 145 of Act 120.63 Declarations required under section 145 of Act 120.64 Declaration required under section 30 (7) (a) of Act Part 6 — Refunds 121 Medical equipment and software purchased with charity funds 122 Tangible personal property and software purchased with parents' advisory council funds 123 Motor vehicle transported outside British Columbia 123.1 Used motor vehicles 124 Repealed 124.1 Promotional material 124.2 Aircraft converted to electric operation 125 Repealed 125.1 Gift of vehicle, boat or aircraft between family members 125.2 Gift of vehicle, boat or aircraft to registered charity 125.3 Refund for prizes, draws and awards 125.4 Gifts of tangible personal property from outside Canada 126 Gifts, prizes, draws and awards from outside Canada 126.1 Refund of tax paid by contractor 127 Residential energy products used for residential use 128 Substances on which tax paid under Motor Fuel Tax Act 129 Tangible personal property used for farm purpose 130 Tangible personal property and software used for commercial fishing purpose 131 Tangible personal property used for aquaculture purpose 132 Claiming races 132.1 Tangible personal property and software used after tax paid under tax payment agreement 132.2 Delivery charge for aggregate 133 Purchase of accommodation for 27 days or more 134 Refund or deduction for bad debts 134.1 Persons prescribed under section 153 Part 7 — Refunds and Credits for Multijurisdictional Vehicles 135 Credit if vehicle ceases to be multijurisdictional 136 Refund or credit of tax if fleet licensing changed 137 Refund if vehicle ceases to be multijurisdictional 137.1 Refund at end of vehicle licence period 138 Credit if tax previously paid 138.1 Refunds from Insurance Corporation of British Columbia 138.2 Special refunds by Insurance Corporation of British Columbia 139 Refund or credit for trade-in vehicles Part 8 — Refunds and Credits for Exclusive Products 140 Refund or credit if subsequent sale to exempt purchaser 141 Refund or credit if subsequent sale for less than suggested retail price 142 Refund or credit if exclusive product used by independent sales contractor or provided to another person at no cost 143 Refund or credit if exclusive product returned to direct seller 144 Refund by director if direct seller does not provide refund or credit 145 Refund by director for bad debts 146 Refund by director if exclusive product not sold 147 No more than one refund or credit Part 9 — Related Party Asset Transfers Division 1 — Definitions and Interpretation 148 Definitions and interpretation Division 2 — Tangible Personal Property Transferred between Related Parties 149 Tangible personal property transferred between related corporations 150 Tangible personal property leased from related corporation 151 Tangible personal property transferred to new corporation — wholly owned and controlled 152 Tangible personal property transferred to new corporation — not wholly owned and controlled Division 3 — Software Transferred between Related Parties 153 Software transferred between related corporations 154 Software transferred to new corporation — wholly owned and controlled 155 Software transferred to new corporation — not wholly owned and controlled Schedule 1 Schedule 2 Schedule 3 Schedule 4 Schedule 5 Schedule 6 Copyright © King's Printer, Victoria, British Columbia, Canada