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 5.1 Specified Major Projects 1 Definitions Definitions and interpretation 120.3 In this Part: cut-off date , in relation to a project, means the cut-off date specified in Schedule 6 for the project; primarily means more than 50%; project means a project specified in Schedule 6. [en. B.C. Reg. 196/2018, s. 1.] 2 Exemptions Tangible personal property for use in project 120.4 1 Tangible personal property is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained a before the cut-off date for a project, and b for use primarily for the purposes of the project during the period that i begins on the date the tangible personal property is obtained for that purpose, and ii ends on the earliest of the following dates, as applicable: A the cut-off date for the project; B the date that is 2 years after the date referred to in subparagraph (i); C the date on which the tangible personal property is sold or otherwise disposed of; D if the tangible personal property was obtained under a lease, the date on which the lessee ceases to lease the tangible personal property. 2 Tangible personal property is exempt from tax imposed under Division 9 of Part 3 of the Act if obtained and used as set out in subsection (1) (a) and (b) of this section. [en. B.C. Reg. 196/2018, s. 1.] Software 120.41 1 In this section, qualifying infrastructure , in relation to a project, means qualifying infrastructure specified in Schedule 6 for the project. 2 Subject to subsection (3), software is exempt from tax imposed under a Part 3 of the Act, other than Division 9 of that Part, or b Part 4 of the Act, other than section 109 of that Part. 3 The exemption under subsection (2) applies only to software obtained, before the cut-off date for a project, for use a primarily to operate, control or monitor qualifying infrastructure for the project, or b to operate particular machinery or equipment for use primarily to operate, control or monitor qualifying infrastructure for the project. [en. B.C. Reg. 196/2018, s. 1.] Services 120.42 A related service provided, before the cut-off date for a project, in relation to tangible personal property that is exempt under section 120.4 of this regulation in relation to the project is exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part. [en. B.C. Reg. 196/2018, s. 1.] Electricity 120.43 1 In this section, qualifying worksite , in relation to a project, means a qualifying worksite specified in Schedule 6 for the project. 2 Electricity is exempt from tax imposed under Part 3 of the Act if the seller provides, before the cut-off date for a project, the electricity through a meter that services only a qualifying worksite. [en. B.C. Reg. 196/2018, s. 1.] 3 Exclusions from Exemptions Tangible personal property excluded from exemptions under Division 2 120.5 Despite Division 2 of this Part, the following are not exempt under that Division: a vehicles designed to be ordinarily used on a public highway, other than bulldozers, backhoes and excavators that are exempt under section 120.4 [tangible personal property for use in project] ; b railway rolling stock, locomotive engines and non-turbine aircraft; c software, other than software that is exempt under section 120.41 [software] ; d electricity, other than electricity that is exempt under section 120.43 [electricity] . [en. B.C. Reg. 196/2018, s. 1.] 4 Prescribed Provisions Definition 120.6 In this Division, tangible personal property exemption provisions means the provisions in Division 2 of this Part, other than section 120.42 [services] . [en. B.C. Reg. 196/2018, s. 1.] Provisions prescribed for purposes of sections 89 (2), 90 (4), 99 (6) and 112 (2) of Act 120.61 1 The tangible personal property exemption provisions are prescribed for the purposes of the following provisions of the Act: a section 89 (2) [tax on acquisition of eligible tangible personal property] ; b section 90 (4) [tax on eligible tangible personal property brought into British Columbia] ; c section 99 (6) [tax on acquisition of exclusive product by independent sales contractor] . 2 Section 120.41 [software] of this regulation is prescribed for the purposes of section 112 (2) [tax on purchase of software by small seller] of the Act. [en. B.C. Reg. 196/2018, s. 1.] Provisions prescribed for purposes of section 145 of Act 120.62 1 The tangible personal property exemption provisions are prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 2 Section 120.41 [software] of this regulation is prescribed for the purposes of section 145 (1) (b) [provisions providing exemptions in relation to software] of the Act. 3 Section 120.42 [services] of this regulation 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. 196/2018, s. 1.] Declarations required under section 145 of Act 120.63 1 For the purposes of section 145 (1.1) (a) [evidence required to claim certain exemptions in relation to tangible personal property or software] of the Act, in relation to a person who alleges that a tangible personal property is exempt under any of the tangible personal property exemption provisions, or b Part 4 software is exempt under section 120.41 [software] of this regulation, the collector is required to obtain a declaration in a form specified by the director. 2 For the purposes of section 145 (2) (a) [evidence required to claim certain exemptions in relation to taxable services] of the Act, in relation to a person who alleges that a related service is exempt under section 120.42 [services] of this regulation, the collector is required to obtain a declaration in a form specified by the director. [en. B.C. Reg. 196/2018, s. 1; am. B.C. Reg. 137/2024, App. 3, s. 1.] Declaration required under section 30 (7) (a) of Act 120.64 For the purposes of section 30 (7) (a) [evidence required to claim exemption in relation to tax payable in respect of vehicle] of the Act, in relation to a person who alleges that a vehicle is exempt under section 120.4 [tangible personal property for use in project] of this Part, the Insurance Corporation of British Columbia is required to obtain a declaration in a form acceptable to the director. [en. B.C. Reg. 196/2018, 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