AI-assisted research summary: This schedule lists tangible personal property for aquaculture purpose.
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 Schedule 4 (sections 1, 49, 76 and 131) Tangible Personal Property for Aquaculture Purpose Item Tangible personal property for aquaculture purpose 1 Aeration equipment, including compressors obtained for use to aerate water 2 Alarm equipment designed to alert to changes in water conditions 3 Antifoulants obtained for use on nets and boats 4 Aquacultural harvesting machines 5 Aquacultural planting machines 6 Artificial lighting systems obtained for use in hatchery and nursery operations to promote plant growth, including replacement bulbs for such lighting systems 7 Artificial seaweed 8 Automated shellfish nursery systems 9 Automatic analyzers for soil or water 10 Automatic feeders 11 Auxiliary generators 12 Bags and containers obtained for use for transporting or packaging aquaculture products 13 Barrels, styrofoam, whole logs and other items obtained for use for flotation, but not including structures supported by floats 14 Boats not exceeding 20 m in length, and motors for those boats 15 Booms obtained for use for lifting nets out of the water, other than pulleys and cranes attached to a boom 16 Cables 17 Centrifuges 18 Chains 19 Chemicals and pharmaceuticals 20 Closed bag containment systems, including pumps and waste management equipment integrated into the systems 21 Debyssing machines 22 Declumping machines 23 Dip nets and dip net bags 24 Disease identification kits 25 Disease monitoring kits 26 Dissolved oxygen meters 27 Egg graders 28 Egg incubators 29 Electric timing devices and controls for feeders 30 Electric timing devices and controls for water flow 31 Fabric and mesh 32 Fish feed 33 Fish tagging machines and tags 34 Fish tanks 35 Floats made of aluminum, galvanized steel, plastic, polyethylene or concrete, but not including structures supported by floats 36 Float valves to regulate water pressure 37 High-pressure washers 38 Kelp cleaning and processing machinery 39 Laboratory glassware 40 Ladder racks 41 Machinery and equipment designed for use to wash and grade aquatic animals or aquatic plants, but not including scales 42 Meters that measure temperature or salinity 43 Microscopes 44 Minerals, medications and nutrients for fish 45 Net pen units, but not including seine nets 46 Netting for cages or pens 47 Pearl nets, mussel socking and other netting designed for shellfish seed and grow-outs 48 Pelton wheels 49 pH meters 50 Polyethylene shellfish culture bags 51 Predator traps 52 Pumps obtained for use to pump water into or out of fish enclosures, but not including fish elevators or fresh water lenses 53 Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box 54 Remote settling tanks obtained for use in the production of aquaculture products 55 Rope 56 Scallop ear hanging equipment, including ear hanging pins 57 Seaweed and kelp harvesters 58 Seed collectors, seed bivalves, seed, eggs, smolts and fry 59 Shackles or thimbles obtained for use in joining ropes, cables or chains in mooring systems 60 Steam generators obtained for use for cleaning hatcheries or nurseries 61 Temperature chart recorders 62 Trays, suspended from floats, obtained for use for growing oysters 63 Tumblers obtained for use in oyster grow-out operations 64 Water conditioning equipment 65 Water filters 66 Water sterilization equipment 67 Winches, hooks and grapnels obtained for use for placing and retrieving aquaculture equipment 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