Provincial Sales Tax Exemption and Refund Regulation

97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 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] 97_2013_pit 4 Exemptions in Relation to Services 1 Services Related to Purchase Motor vehicle conversion for individuals with disabilities 71 A purchaser to whom section 116 [tax if contract for property conversion related to purchase] of the Act applies is exempt from tax imposed under that section if the processing, fabrication, manufacturing, attachment or incorporation referred to in subsection (2) (b) of that section is solely for the purpose of a modifying a motor vehicle, other than a multijurisdictional vehicle, to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or b equipping a motor vehicle, other than a multijurisdictional vehicle, with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability. Motor vehicle modification for individuals with disabilities 72 A purchaser to whom section 117 [tax if contract for modification of purchased property] of the Act applies is exempt from tax imposed under that section if the modification or processing of the tangible personal property referred to in subsection (2) (b) of that section is solely for the purpose of a modifying a motor vehicle, other than a multijurisdictional vehicle, to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or b equipping a motor vehicle, other than a multijurisdictional vehicle, with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability. First Nation individual or band 72.1 1 A purchaser is exempt from tax imposed under section 116 or 117 of the Act if a the purchaser is a First Nation individual or a band, and b the following are provided wholly on First Nation land: i in the case of section 116 of the Act, the processing, fabrication, manufacturing, attachment or incorporation referred to in section 116 (2) (b) of the Act; ii in the case of section 117 of the Act, the modification or processing of the tangible personal property referred to in section 117 (2) (b) of the Act. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. [en. B.C. Reg. 216/2013, App. 1, s. 11.] 2 Related Services in Relation to Tangible Personal Property Tangible personal property for which service is exempt — general 73 1 A related service provided in relation to the following tangible personal property is exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part: a tangible personal property that a person, other than a small seller, stores, keeps or retains solely for the purpose of resale; a.1 tangible personal property that a registrant stores, keeps or retains solely for the purpose of leasing the tangible personal property to other persons; b tangible personal property that would be exempt from tax imposed under the Act if the tangible personal property were obtained on the date on which the service is provided, other than tangible personal property that would be exempt from tax under any of the provisions listed in section 57 (2) and (3) [parts] of this regulation; c tangible personal property that i was brought or sent into British Columbia solely for the purpose of having the particular related service and any other related service provided in respect of the tangible personal property, and ii was, immediately after the particular related service and any other related service was provided, transported outside British Columbia for use outside British Columbia; d an animal; e a manufactured building; f affixed machinery, other than i travelling cranes and hoists that A run on rails or tracks attached to a building, and B are attached to the rails or tracks by flanged wheels, or rest on the rails or tracks by their own weight, and ii affixed machinery, or parts of affixed machinery, that have been removed from the site at which they were affixed or installed; g the following tangible personal property, if the tangible personal property is designed for household use: i clothes dryers; ii clothes washers; iii curtains and draperies; iv dishwashers; v freezers; vi ovens; vii refrigerators; viii rugs and carpets; ix rug-cleaning and carpet-cleaning machines; x sewing machines; xi stoves; xii vacuums; h clothing and footwear, other than blades for skates; i a multijurisdictional vehicle; j tangible personal property that i is typically attached or applied to an individual, and ii is and remains attached or applied to the individual after the service is provided. k Repealed. [B.C. Reg. 216/2013, App. 1, s. 12.] 2 The following are prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act: a subsection (1) (a), (a.1), (c) and (i) of this section; b subsection (1) (b) of this section as it relates to tangible personal property that is a trailer obtained for use solely with multijurisdictional vehicles. 3 For the purposes of section 145 (2) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) (a) or (a.1) of this section, the collector is required to obtain a that person's registration number, or b if that person does not have a registration number, a declaration in a form specified by the director. 3.1 For the purposes of section 145 (2) of the Act, in relation to a person who alleges that a related service provided in relation to a trailer obtained for use solely with multijurisdictional vehicles is exempt under subsection (1) (b) of this section, the collector is required to obtain the account number assigned to the person a by the Insurance Corporation of British Columbia, if the person licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or b by the licensing authority in the jurisdiction in which the person licenses the vehicle, if the person licenses the vehicle outside British Columbia under a licence to which a prorating agreement applies. 4 For the purposes of section 145 (2) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) (i) of this section, the collector is required to obtain the account number assigned to the person a by the Insurance Corporation of British Columbia, if the person licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or b by the licensing authority in the jurisdiction in which the person licenses the vehicle, if the person licenses the vehicle outside British Columbia under a licence to which a prorating agreement applies. [am. B.C. Regs. 153/2013, s. 3; 216/2013, App. 1, s. 12 and App. 2, s. 4; 262/2021, Sch. 1; 137/2024, App. 3, s. 1.] Tangible personal property for which service is exempt — farmers 74 1 A related service provided in relation to tangible personal property described in Schedule 2 [Tangible Personal Property for Farm Purpose] is exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part, if a the related service is purchased by a qualifying farmer, and b the tangible personal property is to be used solely for a farm purpose. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. 3 For the purposes of section 145 (2) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) of this section, the collector is required to obtain a the name, address, card number and expiry date as recorded on a BC Farmer Identity Card issued to that person by the BC Agriculture Council, or b a declaration in a form specified by the director. [am. B.C. Reg. 137/2024, App. 3, s. 1.] Tangible personal property for which service is exempt — commercial fishers 75 1 A related service provided in relation to a boat, a fishing net or fishing equipment is exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part, if a the related service is purchased by a qualifying commercial fisher, and b the boat, fishing net or fishing equipment is to be used solely for a commercial fishing purpose. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. 3 For the purposes of section 145 (2) (a) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) of this section, the collector is required to obtain a declaration in a form specified by the director. [am. B.C. Reg. 137/2024, App. 3, s. 1.] Tangible personal property for which service is exempt — aquaculturists 76 1 A related service provided in relation to tangible personal property described in Schedule 4 [Tangible Personal Property for Aquaculture Purpose] is exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part, if a the related service is purchased by a qualifying aquaculturist, and b the tangible personal property is to be used solely for an aquaculture purpose. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. 3 For the purposes of section 145 (2) (a) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) of this section, the collector is required to obtain a declaration in a form specified by the director. [am. B.C. Reg. 137/2024, App. 3, s. 1.] Services provided outside British Columbia in relation to taxable conveyance 76.1 A related service provided in relation to a taxable conveyance, as defined in section 59 of the Act, is exempt from tax imposed under section 120 [tax if related service provided outside British Columbia] of the Act. [en. B.C. Reg. 216/2013, App. 1, s. 13.] Exempt services 77 1 Subject to section 77.2, the following related services are exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part: a towing of a motor vehicle; b boosting of a motor vehicle battery, other than battery recharging; c roadside tire changing of a motor vehicle; d roadside unlocking of a motor vehicle; e waxing of a motor vehicle; f a service provided solely for the purpose of modifying a motor vehicle to facilitate the use of the motor vehicle by, or the transportation of, an individual using a wheelchair; g a service provided solely for the purpose of equipping a motor vehicle with an auxiliary driving control to facilitate the operation of the motor vehicle by an individual with a disability; h the following related services provided in relation to tangible personal property, if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property: i diagnostic services, testing or safety inspections A provided to the tangible personal property, or B to provide an estimate for related services to the tangible personal property; ii dismantling and any reassembly of the tangible personal property, if the dismantling and any reassembly are provided solely for the purpose of providing A diagnostic services, testing or safety inspections to the tangible personal property, or B an estimate for related services to the tangible personal property; i services to inspect, repair or replace tangible personal property as a result of a recall of the tangible personal property by its manufacturer, if the services are purchased by the manufacturer; j services to inspect, repair or replace tangible personal property under a warranty for which i the purchaser of the tangible personal property paid or agreed to pay a charge described in section 10 (2) (i) of the Act, or ii the lessee of the tangible personal property made a payment or provided consideration described in section 13 (2) (g) of the Act, if the services are purchased by the person who provided the warranty; k services to inspect, repair or replace tangible personal property for which i the purchaser of the tangible personal property paid or agreed to pay a charge described in section 10 (2) (i) of the Act relating to the maintenance of or service to the tangible personal property, or ii the lessee of the tangible personal property made a payment or provided consideration described in section 13 (2) (g) of the Act relating to the maintenance of or service to the tangible personal property; l liquefying natural gas. 2 Subject to section 77.2, the following related services are exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part: a attaching or applying tangible personal property to or removing tangible personal property from an individual; b services that are provided to an electronic device and that consist of i installing software on the electronic device, ii removing software or data from the electronic device, iii relocating, modifying or copying software or data on the electronic device, or iv installing data on the electronic device, if the purpose of the installation is to back up data installed on another electronic device; c installing tangible personal property as part of a window display service; d erecting, constructing or assembling the following tangible personal property, if the tangible personal property is for use in the construction, demolition, adjustment, repair, renovation, restoration or maintenance of real property or affixed machinery: i scaffolding, formwork, hoarding or other temporary protective coverings; ii construction cranes; iii temporary power or other utilities; e dismantling tangible personal property described in paragraph (d) (i), (ii) or (iii), if the tangible personal property was used in the construction, demolition, adjustment, repair, renovation, restoration or maintenance of real property or affixed machinery; f cleaning services provided in relation to tangible personal property, if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property; g moving services; h courier and mail services; i freight transportation services; j disposal services; k services that measure, weigh, grade or classify tangible personal property, if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property; l engraving services; m packaging tangible personal property; n numbering pages, collating pages and folding pages; o cutting tangible personal property, other than cutting that is part or all of a service to repair, restore or recondition the tangible personal property, and only if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property; p services purchased by a corporation from a related corporation within the meaning of section 148 [definitions and interpretation for Part 9] of this regulation; q services that are i purchased by a First Nation individual or a band, and ii provided wholly on First Nation land; r services provided to grow plants if the service is provided at a location other than on property owned, leased or used by the owner of the plants. 3 Subsection (2) (q) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. [am. B.C. Regs. 216/2013, App. 1, s. 14 and App. 2, s. 5; 90/2015, s. 1; 245/2020, s. (a).] Related services on commercial vessels 77.1 1 A related service is exempt from tax imposed under Part 5 of the Act if the related service is a purchased and provided on a passenger-carrying commercial vessel during the course of a scheduled sailing i from a port in British Columbia to a port outside British Columbia, ii from a port outside British Columbia to a port in British Columbia, or iii between ports outside British Columbia, and b purchased from a person who has an established commercial presence in one or more areas on board the vessel. 2 A person referred to in subsection (1) (b) is exempt from the requirement to levy and collect tax in the circumstances described in subsection (1) (a) and (b). [en. B.C. Reg. 113/2019, Sch. 1, s. 2.] Related services not exempt during lease of tangible personal property 77.2 The exemptions set out in section 77 (1) and (2) (a) to (n) do not apply to a related service if during a lease of tangible personal property by a lessor the related service is provided by the lessor, or by a third party through a contract with the lessor, and the related service is a a service to the leased tangible personal property, or b a service to tangible personal property used with, resulting from or related to the leased tangible personal property. [en. B.C. Reg. 147/2024.] 3 Accommodation Exemptions in relation to accommodation 78 1 The following accommodation is exempt from tax imposed under Division 3 of Part 5 of the Act: a accommodation that is not listed on an online marketplace and for which the charge for the unit of accommodation is $30 or less per day, or $210 or less per week; b Repealed. [B.C. Reg. 141/2018, Sch. 2, s. 1 (b).] c accommodation that is provided in a unit of accommodation to i an individual, other than a tourism agent, if the unit is occupied for a continuous period of 27 days or more by A the individual, B the individual's employees, C members of the individual's family, or D members of the individual's employees' families, ii a person, other than an individual or a tourism agent, if the unit is occupied for a continuous period of 27 days or more by A the person's employees, or B members of the person's employees' families, or iii a tourism agent, if the unit is occupied for a continuous period of 27 days or more by the same customer of the tourism agent; d accommodation that is i purchased by a First Nation individual or a band, and ii provided wholly on First Nation land; e accommodation that is provided in premises normally operated by or on behalf of an employer to provide lodging to the employer's employees, if the accommodation is purchased by an employee of the employer; f accommodation that is provided i to an employee of an employer or another person engaged by the employer, and ii in a bunk house, trailer or other dwelling that is operated at an industrial camp A by or on behalf of the employer or under a contract with the employer, and B solely for the purpose of providing lodging substantially to the employees of the employer or other persons engaged by the employer during periods when those employees or persons are performing work or services for the employer; g accommodation that is provided i by a religious or charitable organization, and ii at a summer camp or similar place; h accommodation that is provided without any of the following: i bed linen; ii heat, other than a wood-burning fireplace or wood-burning stove; iii electricity; iv indoor plumbing; i accommodation that is provided in tents; j accommodation that is provided by a person who does not list the accommodation on an online marketplace and i whose gross revenue in the previous 12 months from the provision of accommodation, including accommodation referred to in paragraphs (a) to (i), is $2 500 or less, and ii whose reasonable estimate of gross revenue in the 12 months after the 12 months referred to in subparagraph (i) from the provision of accommodation, including accommodation referred to in paragraphs (a) to (i), is $2 500 or less. 2 Subsection (1) (d) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. [am. B.C. Regs. 216/2013, App. 2, s. 6; 141/2018, Sch. 2, s. 1; 154/2022, Sch. 2, s. 1.] 4 Legal Services Definitions 79 In this Division: law firm has the same meaning as in the Legal Profession Act ; notary firm means a legal entity or combination of legal entities providing services described in section 18 of the Notaries Act . Legal services provided under contract 80 Legal services are exempt from tax imposed under Division 4 of Part 5 of the Act if a the legal services are provided to a lawyer, law firm, notary or notary firm by i an individual who provides legal services only to the lawyer, law firm, notary or notary firm, but who is not an employee of the lawyer, law firm, notary or notary firm for the purposes of the Income Tax Act (Canada), or ii a law firm or notary firm that provides legal services only to the lawyer, law firm, notary or notary firm, b the legal services are provided only in respect of a particular client of the lawyer, law firm, notary or notary firm, and c the purchase price to the lawyer, law firm, notary or notary firm for the legal services is to be included in the purchase price of legal services billed or otherwise charged to the client by the lawyer, law firm, notary or notary firm. [en. B.C. Reg. 216/2013, App. 1, s. 15.] Legal services provided to First Nation individuals 81 1 The following are exempt from tax imposed under Division 4 of Part 5 of the Act: a legal services purchased by a First Nation individual or a band, if the legal services i relate to real property situated on First Nation land, or ii are performed on First Nation land; b legal services purchased by an aboriginal organization representing the interests of Indians and bands, if the legal services relate to any of the following: i aboriginal treaty or land claims negotiations; ii consultations with the government or the government of Canada in relation to aboriginal rights or aboriginal title; iii negotiations with the government or the government of Canada in relation to interim agreements that relate to aboriginal rights or aboriginal title; iv negotiations that relate to existing treaties or treaty rights; v negotiations with other aboriginal organizations in relation to overlapping treaty or land claims. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. [am. B.C. Reg. 216/2013, App. 2, s. 7.] Legal services provided to corporations 82 A corporation is exempt from tax imposed under Division 4 of Part 5 of the Act in relation to legal services provided to that corporation by an employee of a related corporation within the meaning of section 148 [definitions and interpretation for Part 9] of this regulation. 5 Telecommunication Services Telephone and communication services 83 1 In this section, public switched telephone network means a telecommunication facility, the primary purpose of which is to provide, for compensation, a landline-based telephone service to the public. 2 The following are exempt from tax imposed under Division 5 of Part 5 of the Act: a a telecommunication service in the form of a toll-free number, other than if the telecommunication service is i acquired for family or domestic use, or ii a teleconference service. b a telecommunication service that is purchased by i the government, ii an agent of the government, iii a regional district, iv a municipality, v a fire department, vi a police department, vii the South Coast British Columbia Transportation Authority, viii the Victoria Airport Authority, ix the British Columbia Ambulance Service, x British Columbia Emergency Health Services, xi British Columbia Transit, or xii the University of Victoria in respect of its emergency communications systems from xiii E-Comm Emergency Communications for British Columbia Incorporated, or xiv the Capital Region Emergency Service Telecommunications Incorporated (CREST); c conventional paging services that allow a person to receive, but not to send, telecommunications by means of a pager; d subject to subsection (3), residential telephone services provided to a purchaser by means of a wire or cable and through a public switched telephone network. 3 The exemption under subsection (2) (d) does not apply to the following: a long distance telephone services; b telephone services provided to a purchaser by means of the internet. [am. B.C. Regs. 145/2013, App. 2, s. 13; 216/2013, App. 1, s. 16; 74/2016.] Cable television services 84 1 In this section, basic cable television services means the minimum level of television services that a purchaser must purchase from a provider of television services to receive any television services from that provider. 2 Subject to subsection (3), basic cable television services provided to a purchaser by means of a wire or cable are exempt from tax imposed under Division 5 of Part 5 of the Act. 3 The exemption under subsection (2) does not apply to television services provided to a purchaser by means of satellite or the internet. Education programs 85 A telecommunication service that is provided to a purchaser as part of the purchaser's participation in any of the following programs or activities and is provided only to participants of the program or activity by the person offering that program or activity is exempt from tax imposed under Division 5 of Part 5 of the Act: a an educational program provided by a qualifying school or other educational institution; b a training or instructional program designed to develop or improve the knowledge, skills or abilities needed by individuals for a particular trade, occupation or profession; c a lecture, presentation, seminar, workshop or similar activity designed for educational purposes, if the participants in the activity and the presenter or instructor utilize a telecommunication system to send and receive telecommunications with each other in real time. [am. B.C. Reg. 216/2013, App. 1, s. 17.] Photographers 86 A purchaser is exempt from tax imposed under Division 5 of Part 5 of the Act in respect of a telecommunication service if a the purchaser purchases the telecommunication service from a person who produced a video specifically for the purchaser under a contract with that purchaser, b the telecommunication service is a telecommunication service described in paragraph (d) of the definition of "telecommunication service" in section 1 [definitions] of the Act in respect of the video referred to in paragraph (a) of this section, and c the purchaser does not obtain the video, or copies of the video, referred to in paragraph (a) in the form of tangible personal property. [am. B.C. Reg. 216/2013, App. 1, s. 18.] Repealed 87 Repealed. [B.C. Reg. 233/2024, Sch. 1, s. 2.] Telecommunication service in relation to purchase of accommodation 88 A purchaser is exempt from tax imposed under Division 5 of Part 5 of the Act in respect of a telecommunication service if a the purchaser purchases the telecommunication service from a provider of accommodation, and b the telecommunication service is in relation to a purchase of accommodation in British Columbia. Telecommunication service purchased by First Nation individual or band 88.1 1 A telecommunication service is exempt from tax imposed under Division 5 of Part 5 of the Act if a the telecommunication service is purchased by a First Nation individual or a band, and b the electronic device is i owned or leased by the First Nation individual or band, and ii ordinarily situated on First Nation land. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act. [en. B.C. Reg. 216/2013, App. 1, s. 19.] Telecommunication services on commercial vessels 88.2 1 A telecommunication service is exempt from tax imposed under Part 5 of the Act if the telecommunication service is a purchased on a passenger-carrying commercial vessel during the course of a scheduled sailing i from a port in British Columbia to a port outside British Columbia, ii from a port outside British Columbia to a port in British Columbia, or iii between ports outside British Columbia, b purchased from a person who has an established commercial presence in one or more areas on board the vessel, and c provided for use only during the course of the scheduled sailing. 2 A person referred to in subsection (1) (b) is exempt from the requirement to levy and collect tax in the circumstances described in subsection (1) (a) and (b). [en. B.C. Reg. 113/2019, Sch. 1, s. 3.] 5.1 Online Marketplace Services Services provided by related corporation to online marketplace facilitator 88.3 A purchaser to whom section 134.3 of the Act applies is exempt from the tax imposed under that section in respect of an online marketplace service if a the purchaser is an online marketplace facilitator, and b the purchaser purchases the online marketplace service from a related corporation within the meaning of section 148 [definition of related corporation] of this regulation. [en. B.C. Reg. 128/2023, Sch. 3.] 6 Evidence Relating to Exemptions under Act in Respect of Services Evidence relating to exemptions under section 130 (3) of Act 89 For the purposes of section 130 (3) [evidence required to claim exemption in relation to telecommunication services] of the Act, in relation to a person who alleges that a telecommunication service is exempt under section 134 [exemption if telecommunication service purchased for resale] of the Act, the collector is required to obtain a that person's registration number, or b if that person does not have a registration number, a declaration in a form specified by the director. [am. B.C. Reg. 137/2024, App. 3, s. 1.] Evidence relating to exemptions under section 134.3 (4) of Act 89.1 For the purposes of section 134.3 (4) [evidence required to claim exemption in relation to online marketplace services] of the Act, in relation to a person who alleges that an online marketplace service is exempt under section 134.4 [exemption if online marketplace service purchased for resale] of the Act, the collector is required to obtain a that person's registration number, or b if that person does not have a registration number, a declaration in a form specified by the director. [en. B.C. Reg. 154/2022, Sch. 2, s. 2; am. B.C. Reg. 137/2024, App. 3, s. 1.] Contents 97_2013_00 Part 1 97_2013_01 Part 2 97_2013_02 Part 3 97_2013_03 Part 4 97_2013_04 Part 5 97_2013_05 Part 5.1 97_2013_05.1 Part 6 97_2013_06 Part 7 97_2013_07 Part 8 97_2013_08 Part 9 97_2013_09 Schedule 1 97_2013_10 Schedule 2 97_2013_11 Schedule 3 97_2013_12 Schedule 4 97_2013_13 Schedule 5 97_2013_14 Schedule 6 97_2013_15