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 2 Exemptions in Relation to Tangible Personal Property 1 Health and Medical Products and Equipment for Individuals with Disabilities Drugs and health products 3 1 The following are exempt from tax imposed under Part 3 of the Act: a drugs specified in Schedule I or IA of the Drug Schedules Regulation, B.C. Reg. 9/98; b a vaccine that is i specified in Schedule II of the Drug Schedules Regulation, B.C. Reg. 9/98, or ii a veterinary drug, as defined in section 1 of the Veterinary Drugs Act ; c drugs and other substances for the treatment, mitigation or prevention of a disease or disorder, if the drugs and other substances are i sold on the prescription of a practitioner, or ii provided as part of a promotional distribution by a pharmaceutical company to a practitioner; d tangible personal property that is the result of a medical imaging procedure; e drugs and other substances that alleviate pain and are in a form designed to be taken internally, whether orally or otherwise, or applied externally; f artificial limbs and orthopaedic appliances; g hearing aids; h dentures, including adhesives, liners and repair kits for dentures; i dental and optical appliances, if i the appliances are sold on the prescription of a practitioner or a person who is authorized under the Health Professions and Occupations Act to practise the designated health profession of opticianry, or ii the appliances are provided as part of a promotional distribution to a person referred to in subparagraph (i) and are otherwise available to patients only by prescription; j clip-on sunglasses, if the sunglasses are i obtained together with eyeglasses that are exempt under paragraph (i) of this subsection, and ii specifically designed to be attached to the eyeglasses; k sanitary napkins or pads, tampons, sanitary belts, underwear, menstrual cups or other similar products, advertised or marketed substantially for menstrual or postpartum purposes. 2 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part: a vitamins and dietary supplements or adjuncts, in a form designed to be ingested orally, if the vitamins, supplements or adjuncts are obtained for human consumption; b nicotine gum, nicotine patches and similar items, advertised or marketed as products that assist an individual to stop smoking tobacco, if the gum, patches or other similar items are obtained by or on behalf of an individual for the individual's own use. [am. B.C. Regs. 227/2018, s. (c); 28/2024, Sch. C, s. 1; 132/2024, s. 16; 128/2025, s. 20.] Household medical aids 4 1 Subject to subsection (2), drugs and medicines, including those in the form of salves, ointments, nasal sprays, inhalants, antiseptics, liniments, foot powders, germicides, laxatives, cough syrups and cold and flu remedies, that are a advertised or marketed as products for the treatment, mitigation or prevention of a disease or disorder in humans, and b commonly known as household medical aids are exempt from tax imposed under Part 3 of the Act. 2 The exemption under subsection (1) does not apply to the following: a sunscreen; b oral hygiene products, including toothpaste and mouthwash; c toiletries, shaving products, depilatories and fragrances; d soaps and moisturizers, unless the soap or moisturizer is medicated and is advertised or marketed as a product for the treatment, mitigation or prevention of a particular skin condition; e hair products, unless the hair product is advertised or marketed as a product for the treatment of head lice; f beauty products and cosmetics. 3 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained for use in the treatment of humans: a bunion, callus and corn pads; b first aid materials. Exception — cannabis 4.1 The exemptions under sections 3 and 4, other than under section 3 (1) (a), do not apply to cannabis within the meaning of the Cannabis Control and Licensing Act . [en. B.C. Reg. 212/2018, s. 1.] Diabetic and ostomy supplies 5 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part: a syringes, needles, autolets, glucose monitoring units and diabetic testing materials obtained by a diabetic, or an individual on behalf of a diabetic, for the diabetic's own use; b material, equipment and supplies i designed for use by individuals who, as a result of surgery, are in the permanent condition of being able to dispose of their bodily wastes only through a surgically constructed bodily orifice, and ii obtained by an individual with such a condition, or another individual on behalf of the individual, for that individual's own use, but not including skin creams, deodorants, cleaning materials or any other products that by their general nature are generally used for other purposes or by other individuals. Human parts and reproductive products 6 The following are exempt from tax imposed under Part 3 of the Act: a human organs; b human tissue; c human semen; d human ova; e human blood; f human blood constituents. Devices for use in transportation of individuals with disabilities 7 1 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained for use in the transportation of individuals with disabilities: a wheelchairs and carriages, whether or not power-operated, and parts and accessories designed for them; b special controls to enable individuals with disabilities to operate electronic wheelchairs and carriages; c patient lifters; d specially designed household elevators, including wheelchair elevators, for individuals with disabilities, and materials obtained for use to build specially designed household elevators for individuals with disabilities, if the elevators become real property upon installation; e power-operated and manually operated lifts designed to facilitate entry to otherwise inaccessible buildings, structures or vehicles, including automatic tailgates or side lifts for motor vehicles; f specially designed ramps to move a wheelchair and the occupant into a motor vehicle or building; g auxiliary driving controls that facilitate the operation of motor vehicles by individuals with disabilities; h car-top lifts for lifting and storing wheelchairs on top of motor vehicles. 2 Parts and materials are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the parts or materials a are obtained solely for the purpose of i 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 ii 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, and b are subsequently attached to, or become part of, the motor vehicle. Medical supplies and equipment for individuals with disabilities 8 1 The following are exempt from tax imposed under Part 3 of the Act: a equipment designed solely for use by an individual with a permanent disability; b tangible personal property designed to be implanted in an individual's body; c tangible personal property designed to be attached to an individual's body for the purpose of maintaining the individual's bodily functions; d hospital-style beds, if the beds are sold on the prescription of a practitioner; e injection locators; f commodes and hip belts for use with a commode; g crutches; h cannulae; i syringe injectors; j transfer boards and transfer chairs; k hernia trusses; l lift chairs designed to facilitate standing to sitting or sitting to standing, or both. 2 Equipment advertised or marketed for use solely by individuals with disabilities is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the equipment is obtained by or on behalf of an individual with a disability for the individual's own use. [am. B.C. Reg. 124/2015.] 2 Clothing Children's clothing and footwear 9 1 In this section: adult-sized clothing or footwear means the following, in sizes designed for adults: a garments; b hosiery, hats, ties, belts, suspenders, mittens and gloves; c uniforms, including uniforms for school, sports or recreational activities; d footwear; children's clothing means the following: a garments designed for babies, including bibs, baby blankets, shawls, receiving blankets, bunting bags, cloth diapers, diaper liners, plastic pants and rubber pants; b children's garments that are i designed for girls and of a size not greater than the size that is girls' size 16 according to the national standard applicable to the garments, ii designed for boys and of a size not greater than the size that is boys' size 20 according to the national standard applicable to the garments, or iii if no national standard applies to the garments, advertised or marketed as being of a size designed for children; c hosiery, hats, ties, belts, suspenders, mittens and gloves in sizes designed for children; d uniforms in sizes designed for children, including uniforms for school, sports or recreational activities; children's footwear means footwear designed a for babies, or b for girls or boys and that has an insole length of 24.25 cm or less; national standard means a standard of the National Standards of Canada, as they read on April 1, 2013, in the subject area CAN/CGSB-49, Garment Sizes, published by the Canadian General Standards Board; youth organization means a a society as defined in the Societies Act , b a registered charity, or c a school that administers a team, activity or program that includes children under 15 years of age. 2 Subject to subsection (4), children's clothing and children's footwear are exempt from tax imposed under Part 3 of the Act. 3 Subject to subsection (4), adult-sized clothing or footwear is exempt from tax imposed under Part 3 of the Act if the adult-sized clothing or footwear is obtained for a child under 15 years of age. 4 The exemptions under subsections (2) and (3) do not apply to the following: a aprons and smocks, if the apron or smock is designed to be worn over and to protect other clothing; b athletic equipment, including supports and pads; c costumes sold with masks, toys or accessories; d disposable diapers; e gloves advertised or marketed primarily for use in sports, other than skiing or snowboarding; f handkerchiefs; g ice skates, roller skates and inline skates; h scarves, other than scarves sold as part of a uniform; i shoe insoles and shoelaces; j snowshoes; k sport pinnies and scrimmage vests; l swimfins. 5 Subsection (3) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 6 For the purposes of section 145 (1.1) [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 adult-sized clothing or footwear is exempt under subsection (3) of this section, the collector is required to obtain all of the following: a the full name, address and telephone number of that person; b the following information: i if the adult-sized clothing or footwear is obtained by or on behalf of a youth organization, the name of the youth organization; ii in any other case, the full name of the child for whom the adult-sized clothing or footwear is being obtained; c the purchase price of the adult-sized clothing or footwear; d a declaration in a form specified by the director. [am. B.C. Regs. 211/2015, s. 30; 137/2024, App. 3, s. 1.] Used clothing and footwear 10 An item of used clothing or used footwear is exempt from tax imposed under Part 3 of the Act if a the item was previously sold at a retail sale and previously used as clothing or footwear, and b the purchase price of the item is less than $100. Clothing patterns and related materials 11 1 Clothing patterns are exempt from tax imposed under Part 3 of the Act. 2 Subject to subsection (3), yarn, natural fibres, synthetic thread and fabric that are commonly used in making or repairing clothing are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part. 3 The exemption under subsection (2) does not apply to tangible personal property described in Schedule 5. [am. B.C. Reg. 216/2013, App. 1, s. 2.] 3 School Supplies Definition 12 In this Division, obtain does not include leasing tangible personal property as a lessee. School supplies obtained for use of student 13 The following are exempt from tax imposed under Part 3 of the Act if obtained for the use of a student who is enrolled in an educational program provided by a qualifying school or who is being educated in accordance with Division 4 [Home Education] of Part 2 of the School Act : a bags specifically designed to carry school books and supplies, other than the following: i attaché cases; ii backpacks; iii bags with wheels; iv briefcases; v knapsacks; vi sports bags; vii tote bags; b drawing instruments, including geometry instruments; c erasers; d glue; e ink; f lined, unlined, drawing, graph and music manuscript paper; g paints and paint brushes, other than theatrical make-up and brushes and carrying cases associated with that make-up; h pencil and wax crayons; i pencils; j pens, other than fountain pens and nibs; k ring binders; l rulers; m school art portfolios; n work books. School supplies obtained by qualifying school, school board or similar authority 14 1 Subject to subsection (2), the following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained by a qualifying school, school board or similar authority for the use of students or for use in instructing students: a cellulose tape; b chalk; c charts, diagrams and maps; d lesson notes, précis, examinations, test papers, answer keys, work sheets and other similar materials, and material to manufacture those materials; e paper clips; f pens and markers for use on whiteboards; g rubber bands; h software obtained for use i on a computer, and ii substantially as a teaching aid for students; i staples; j visual or audio aids and recordings, other than the following: i educational toys, geometric forms, models, display stands and felt boards; ii equipment obtained for use to record, play, project, view or access audio or video; k wooden pencil boxes; l supplies and materials obtained for consumption in home economics courses, other than the following: i cutlery, dishes, pots and pans; ii table linen and towels; iii bobbins, needles, scissors, sewing machine attachments and tape measures; iv tools and equipment; m supplies and materials obtained for consumption in woodworking, metal working or other industrial arts courses, other than tools and equipment including drill bits, re-usable electrical and electronic parts, grinding wheels and saw blades; n animals, either living or dead, and parts of animals, obtained for use in scientific research or experiments; o supplies and materials, including chemicals, obtained for consumption in science courses, other than the following: i alcohol burner wicks; ii containers obtained for use as hazardous waste disposal units for phlebotomy sharps; iii fossils, rocks, minerals and other geological specimens; iv gas lighter flints; v glassware; vi lubricants obtained for use to maintain and prevent spotting, staining and rusting of surgical instruments; vii needles; viii non-disposable gloves; ix osteological preparations; x animal feed; xi supplies for animals; xii prepared microscope slides; xiii preserved specimens for display; xiv skeletons; xv surgical instruments; xvi syringes; xvii tools and equipment; p supplies and materials obtained for consumption in arts courses, other than the following: i instrument picks and strings; ii tools and equipment; q supplies and materials obtained for consumption in commercial or business courses, other than tools and equipment; r supplies and materials obtained for consumption in vocational training courses, other than tools and equipment. 2 The following are not exempt under subsection (1): a chalkboards, chalkboard erasers and chalkboard cleaning materials; b whiteboards, whiteboard erasers and whiteboard cleaning materials; c software obtained for use i on a computer, and ii by teachers to assess or evaluate students or to report on students' progress; d plaques, trophies, awards, certificates and stickers. 3 Photocopier toner obtained by a qualifying school, school board or similar authority is exempt from tax imposed under Part 3 of the Act in respect of the portion of the photocopier toner that can reasonably be attributed to the use of the toner in making copies a for the use of students, or b for use in instructing students. 4 Subsections (1) and (3) of this section are prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. [am. B.C. Reg. 216/2013, App. 2, s. 1.] 4 Publications Definitions 15 In this Division: advertising and promotional content , in relation to a magazine, periodical or newspaper, includes the following: a all advertisements, promotional material and promotional articles, irrespective of who bears the cost for the publication of the advertisement, promotional material or promotional article; b all material and articles paid for or sponsored by a person who is not an owner or publisher of the magazine, periodical or newspaper; c maps, charts, pictures and diagrams that are related to, or are a part of, the advertising and promotional content; editorials, news and articles of local or common interest content , in relation to a newspaper, includes the following: a maps, charts, pictures and diagrams that are related to, or are a part of, that content; b the masthead; c the title page; d public service listings of events, activities or attractions for which no consideration of any kind is paid or exchanged and for which editorial control rests solely with the publisher; e business market quotations; f sports scores; g movie, theatre and other reviews; h weather forecasts; i comics; j crosswords and similar puzzles; k horoscopes; l television listings; m letters to the editor, but does not include excluded content and advertising and promotional content; excluded content , in relation to a publication, means covers, indices, tables of contents, borders and duplicated or blank pages; excluded publication means the following: a directories, programs, price lists, timetables, rate books, reports, albums, course calendars, date calendars, sports or recreation calendars, brochures and pamphlets; b a publication that is published for the same or a similar purpose as a publication referred to in paragraph (a); c catalogues and similar publications whose primary purpose is to describe, or to promote or encourage the purchase, use or consumption of, tangible personal property, software, services or real property; magazine means a printed and bound publication in a magazine format that is issued at regular intervals each year by a a professional body, b a trade or industrial organization, c a commercial publishing firm, d a not-for-profit corporation, or e an employer to the employer's employees, but does not include an excluded publication; newspaper means a printed and unbound publication in a newspaper format that is published at regular intervals each year, but does not include the following: a an excluded publication; b advertising material known as flyers, or advertising circulars, even if the flyers or advertising circulars are sold or given away as part of the publication; periodical means a printed and bound publication in a periodical format that is issued at regular intervals each year by a a professional body, b a trade or industrial organization, c a commercial publishing firm, or d a not-for-profit corporation, but does not include an excluded publication; technical, literary, editorial and pictorial content , in relation to a magazine or periodical, includes a maps, charts, pictures and diagrams that are related to, or are a part of, that content, b the masthead, and c the title page, but does not include excluded content and advertising and promotional content. Publications 16 1 The following are exempt from tax imposed under Part 3 of the Act: a a printed and bound book that i contains no advertising, and ii is published solely for educational, technical, cultural or literary purposes, but not a directory, price list, timetable, rate book, catalogue, report, fashion book, album or any other similar book; b an employee newsletter; c a student yearbook; d sheet music; e a magazine or periodical if at least 10% of the content is composed of technical, literary, editorial and pictorial content; f a newspaper if at least 20% of the content is composed of editorials, news and articles of local or common interest content. 2 If a publication is sold or given away with another publication, a determination of whether each publication qualifies for an exemption under subsection (1) (e) or (f) must be based on the content of each publication considered separately. Calculation of content of magazines, periodicals and newspapers 17 1 For the purposes of section 16 (1) (e), the technical, literary, editorial and pictorial content of a magazine or periodical must be calculated by a determining the area of all the pages of the magazine or periodical, b determining the area of the excluded content of the magazine or periodical, c subtracting the area determined under paragraph (b) of this subsection from the area determined under paragraph (a), d determining the area of the technical, literary, editorial and pictorial content of the magazine or periodical, and e calculating, as a percentage, the proportion that the area determined under paragraph (d) of this subsection is to the area that results from the calculation under paragraph (c). 2 For the purposes of section 16 (1) (f), the editorials, news and articles of local or common interest content of a newspaper must be calculated by a determining the area of all the pages of the newspaper, b determining the area of the excluded content of the newspaper, c subtracting the area determined under paragraph (b) of this subsection from the area determined under paragraph (a), d determining the area of the editorials, news and articles of local or common interest content of the newspaper, and e calculating, as a percentage, the proportion that the area determined under paragraph (d) of this subsection is to the area that results from the calculation under paragraph (c). 5 Gifts, Prizes, Draws and Awards Gifts 17.1 1 In this section: person does not include a registered charity; tangible personal property does not include a vehicle, boat or aircraft. 2 Subject to this section, a person is exempt from tax imposed under section 49 [tangible personal property brought into British Columbia for use] of the Act in respect of tangible personal property if the person received the tangible personal property as a gift from a donor. 3 Subject to subsection (4), the exemption under subsection (2) applies to a person in respect of tangible personal property only if the donor of the tangible personal property a paid tax under the Act or the Social Service Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, b paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax, c paid sales tax in respect of the tangible personal property to another province and has not obtained and is not entitled to obtain a refund of or a credit or rebate for that sales tax, d received, before April 1, 2013, the tangible personal property as a gift in British Columbia, or e was exempt, when that donor obtained the tangible personal property, from tax i under the Social Service Tax Act , or ii under the Act, other than under section 26 [tangible personal property shipped outside British Columbia] of this regulation. 4 The exemption under subsection (2) does not apply to a person in respect of tangible personal property if a the donor of the tangible personal property paid tax in respect of the tangible personal property only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act , and b the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax that, but for subsection (2) of this section, would be payable by the person under section 49 of the Act in respect of the tangible personal property. [en. B.C. Reg. 216/2013, App. 1, s. 3.] Gifts between family members 18 1 In this section: donor , in respect of a vehicle, boat or aircraft, means the related individual from whom the person referred to in subsection (2) (a) or (b) received the vehicle, boat or aircraft as a gift; related individual includes a sibling. 2 Subject to this section, a a person is exempt from tax imposed under sections 49 [tangible personal property brought into British Columbia for use] and 50 [tax on registration of vehicle brought into British Columbia] of the Act in respect of a vehicle, boat or aircraft if the person received the vehicle, boat or aircraft as a gift from a related individual, and b a person is exempt from tax imposed under section 100 [tax on gift of vehicle, boat or aircraft in British Columbia] of the Act in respect of a vehicle, boat or aircraft if the person receives the vehicle, boat or aircraft as a gift from a related individual. 3 Subject to subsection (5), the exemptions under subsection (2) (a) and (b) apply to a person in respect of a vehicle, boat or aircraft only if the donor of the vehicle, boat or aircraft a paid tax under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, b paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax, c paid sales tax in respect of the vehicle, boat or aircraft to another province and has not obtained and is not entitled to obtain a refund of or a credit or rebate for that sales tax, d received, before April 1, 2013, the vehicle, boat or aircraft as a gift in British Columbia, or e was exempt, when that donor obtained the vehicle, boat or aircraft, from tax i under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act , or ii under the Act, other than under any of the following provisions of this regulation: A section 23 [vehicle, boat or aircraft brought into British Columbia for gift] ; B section 24 [vehicle purchased for use outside British Columbia] ; C section 25 [aircraft purchased for use outside British Columbia] ; D section 26 [tangible personal property shipped outside British Columbia] . 4 The exemptions under subsection (2) (a) and (b) do not apply to a person in respect of a vehicle, boat or aircraft if the donor of the vehicle, boat or aircraft a received the vehicle, boat or aircraft as a gift during the 12 months before the date on which the donor gave that vehicle, boat or aircraft as a gift to the person referred to in subsection (2) (a) or (b), and b was exempt under subsection (2) (a) or (b) from tax imposed under the Act in respect of the vehicle, boat or aircraft, unless the donor received the vehicle, boat or aircraft referred to in paragraph (a) of this subsection as a gift from the person referred to in subsection (2) (a) or (b). 5 The exemptions under subsection (2) (a) and (b) do not apply to a person in respect of a vehicle, boat or aircraft if a the donor of the vehicle, boat or aircraft paid tax in respect of the vehicle, boat or aircraft only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act , and b the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax that, but for subsection (2) (a) or (b) of this section, would be payable by the person under section 49, 50 or 100 of the Act, as applicable, in respect of the vehicle, boat or aircraft. 6 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 subsection (2) (a) or (b) of this section, the Insurance Corporation of British Columbia is required to obtain a declaration in a form acceptable to the director. [am. B.C. Reg. 216/2013, App. 1, s. 4.] Registered charities 19 1 Subject to this section, a a registered charity is exempt from tax imposed under sections 49 [tangible personal property brought into British Columbia for use] and 50 [tax on registration of vehicle brought into British Columbia] of the Act in respect of tangible personal property if the registered charity received the tangible personal property as a gift from a donor, and b a registered charity is exempt from tax imposed under section 100 [tax on gift of vehicle, boat or aircraft in British Columbia] of the Act in respect of a vehicle, boat or aircraft if the registered charity receives the vehicle, boat or aircraft as a gift from a donor. 2 Subject to subsection (3), the exemptions under subsection (1) (a) and (b) apply to a registered charity in respect of tangible personal property only if the donor of the tangible personal property a paid tax under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, b paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax, c paid sales tax in respect of the tangible personal property to another province and has not obtained and is not entitled to obtain a refund of or a credit or rebate for that sales tax, d received, before April 1, 2013, the tangible personal property as a gift in British Columbia, or e was exempt, when that donor obtained the tangible personal property, from tax i under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act , or ii under the Act, other than under any of the following provisions of this regulation: A section 23 [vehicle, boat or aircraft brought into British Columbia for gift] ; B section 24 [vehicle purchased for use outside British Columbia] ; C section 25 [aircraft purchased for use outside British Columbia] ; D section 26 [tangible personal property shipped outside British Columbia] . 3 The exemptions under subsection (1) (a) and (b) do not apply to a person in respect of tangible personal property if a the donor of the tangible personal property paid tax in respect of the tangible personal property only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act , and b the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax that, but for subsection (1) (a) or (b) of this section, would be payable by the person under section 49, 50 or 100 of the Act, as applicable, in respect of the tangible personal property. 4 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 subsection (1) (a) or (b) of this section, the Insurance Corporation of British Columbia is required to obtain a declaration in a form acceptable to the director. Prizes, draws and awards 20 1 In this section, donor , in respect of a vehicle, boat or aircraft, means the person from whom the person referred to in subsection (2) (a) or (b) received the vehicle, boat or aircraft. 2 Subject to this section, a a person is exempt from tax imposed under sections 49 [tangible personal property brought into British Columbia for use] and 50 [tax on registration of vehicle brought into British Columbia] of the Act in respect of a vehicle, boat or aircraft if the person received the vehicle, boat or aircraft as a result of any of the circumstances described in subsection (3) of this section, and b a person is exempt from tax imposed under section 100 [tax on gift of vehicle, boat or aircraft given in British Columbia] of the Act in respect of a vehicle, boat or aircraft if the person receives the vehicle, boat or aircraft as a result of any of the circumstances described in subsection (3) of this section. 3 Subject to subsection (4), the exemptions under subsection (2) (a) and (b) apply to a person in respect of a vehicle, boat or aircraft only if the person received the vehicle, boat or aircraft as a result of any of the following circumstances: a a lawful lottery scheme within the meaning of section 207 of the Criminal Code ; b a contest, game of chance or skill, or mixed chance and skill, or a disposition by any mode of chance, skill or mixed chance and skill; c an achievement in a field of endeavour, including athletic or sporting events; d a draw or awarding of a prize if the only consideration provided by the person who received the vehicle, boat or aircraft is in the form of an entrance or admission fee, a ticket fee or another similar charge. 4 The exemptions under subsection (2) (a) and (b) do not apply to a person in respect of a vehicle, boat or aircraft if the person received the vehicle, boat or aircraft as a result of a private arrangement, including a wager, between 2 or more persons. 5 Subject to subsection (6), the exemptions under subsection (2) (a) and (b) apply to a person in respect of a vehicle, boat or aircraft only if the donor of the vehicle, boat or aircraft a paid tax under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, b paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax, c paid sales tax in respect of the vehicle, boat or aircraft to another province and has not obtained and is not entitled to obtain a refund of or a credit or rebate for that sales tax, d received, before April 1, 2013, the vehicle, boat or aircraft as a gift in British Columbia, or e was exempt, when that donor obtained the vehicle, boat or aircraft, from tax i under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act , or ii under the Act, other than under any of the following provisions of this regulation: A section 23 [vehicle, boat or aircraft brought into British Columbia for gift] ; B section 24 [vehicle purchased for use outside British Columbia] ; C section 25 [aircraft purchased for use outside British Columbia] ; D section 26 [tangible personal property shipped outside British Columbia] . 6 The exemptions under subsection (2) (a) and (b) do not apply to a person in respect of a vehicle, boat or aircraft if a the donor of the vehicle, boat or aircraft paid tax in respect of the vehicle, boat or aircraft only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act , and b the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax that, but for subsection (2) (a) or (b) of this section, would be payable by the person under section 49, 50 or 100 of the Act, as applicable, in respect of the vehicle, boat or aircraft. 7 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 subsection (2) (a) or (b) of this section, the Insurance Corporation of British Columbia is required to obtain a declaration in a form acceptable to the director. [am. B.C. Reg. 216/2013, App. 1, s. 5 and App. 2, s. 2.] Inheritance of tangible personal property 21 Tangible personal property transferred as part of the distribution of a deceased individual's estate is exempt from tax imposed under Part 3 of the Act. 6 Tangible Personal Property Entering or Leaving British Columbia New resident's effects — tangible personal property 22 1 Tangible personal property is exempt from tax imposed under sections 49 [tangible personal property brought into British Columbia for use] , 50 [tax on registration of vehicle brought into British Columbia] and 55 [property brought into British Columbia from outside Canada] of the Act if a the tangible personal property is brought or sent into British Columbia, or delivery of the tangible personal property is received in British Columbia, by an individual for use solely for a non-business purpose, b the tangible personal property enters British Columbia within one year of the individual becoming a resident of British Columbia, and c the tangible personal property is owned and has been owned by the individual for a continuous period of at least 30 days before the individual becomes a resident of British Columbia. 1.1 Tangible personal property is exempt from tax imposed under sections 49, 50 and 55 of the Act if a the tangible personal property is brought or sent into British Columbia, or delivery of the tangible personal property is received in British Columbia, by an individual for use solely for a non-business purpose, b the individual became a resident of British Columbia on or after March 11, 2019, c the tangible personal property enters British Columbia on or before the earlier of i January 1, 2023, and ii the date that is one year after the date that the last order made under section 58 of the Quarantine Act (Canada) in relation to COVID-19 ceases to have effect, and d the tangible personal property is owned and has been owned by the individual for a continuous period of at least 30 days before the individual becomes a resident of British Columbia. 2 Tangible personal property that qualified for an exemption under subsection (1) or (1.1) on the entry date of the tangible personal property and that is subsequently used for a business purpose is exempt from tax imposed under section 82 [tax if property used for new purpose] of the Act if a the use of the tangible personal property for a business purpose does not begin within the first 6 months after the entry date of the tangible personal property, b the tangible personal property i is not a vehicle, a boat or an aircraft, and ii was owned by the individual referred to in subsection (1) or (1.1) for more than 3 years before the individual became a resident of British Columbia, and c the individual referred to in subsection (1) or (1.1) i previously paid tax under the Act or the Social Service Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, ii previously paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax, or iii previously paid sales tax in respect of the tangible personal property to another province and has not obtained and is not entitled to obtain a refund of or a credit or rebate for that sales tax. [am. B.C. Regs. 117/2014, Sch. 5; 260/2021.] Vehicle, boat or aircraft brought into British Columbia for gift 23 1 Subject to subsections (2) and (3), a person who is a BC resident is exempt from tax imposed under section 49 [tangible personal property brought into British Columbia for use] of the Act in respect of a vehicle, a boat or an aircraft if the person brings or sends into British Columbia, or receives delivery of in British Columbia, the vehicle, boat or aircraft solely for the purpose of giving that vehicle, boat or aircraft to another person as a gift. 2 The exemption under subsection (1) applies to a person in respect of a vehicle, a boat or an aircraft only if the person a previously paid tax under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, b previously paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax, c previously paid sales tax in respect of the vehicle, boat or aircraft to another province and has not obtained and is not entitled to obtain a refund of or a credit or rebate for that sales tax, d received, before April 1, 2013, the vehicle, boat or aircraft as a gift in British Columbia, or e was exempt, when that person obtained the vehicle, boat or aircraft, from tax i under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act , or ii under the Act, other than under any of the following provisions of this regulation: A section 24 [vehicle purchased for use outside British Columbia] ; B section 25 [aircraft purchased for use outside British Columbia] ; C section 26 [tangible personal property shipped outside of British Columbia] . 3 The exemption under subsection (1) does not apply to a person in respect of a vehicle, a boat or an aircraft if a the person previously paid tax in respect of the vehicle, boat or aircraft only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act , and b the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax that, but for subsection (1) of this section, would be payable by the person under section 49 of the Act in respect of the vehicle, boat or aircraft. Vehicle purchased for use outside British Columbia 24 1 In this section, qualifying vehicle means a vehicle that is registrable under the vehicle registration legislation, but does not include a multijurisdictional vehicle or a trailer that is used with a multijurisdictional vehicle. 2 A qualifying vehicle is exempt from tax imposed under section 37 [tax on purchase of tangible personal property] of the Act if the qualifying vehicle a is purchased by i a person other than an individual, or ii an individual who does not reside or ordinarily reside in British Columbia, b is purchased for use primarily outside British Columbia, c is not purchased for use in British Columbia, other than for a non-business purpose, and d will not be registered under the vehicle registration legislation. 3 Subsection (2) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 4 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 qualifying vehicle is exempt under subsection (2) 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.] Aircraft purchased for use outside British Columbia 25 1 An aircraft is exempt from tax imposed under section 37 [tax on purchase of tangible personal property] of the Act if the aircraft a is purchased by i a person other than an individual, or ii an individual who does not reside or ordinarily reside in British Columbia, b is purchased for use primarily outside British Columbia, and c is not purchased for use in British Columbia, other than for a non-business purpose. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 3 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 an aircraft 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 shipped outside British Columbia 26 1 A purchaser who purchases tangible personal property at a sale in British Columbia is exempt from tax imposed under Part 3 of the Act if a the tangible personal property is to be shipped by the seller for delivery outside British Columbia, and b no use is to be made of the tangible personal property by the purchaser while the tangible personal property is in British Columbia other than storage of the tangible personal property with the seller. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 7 Fuel, Energy and Energy Conservation Fuel for use as source of energy 27 1 The following are exempt from tax imposed under Part 3 of the Act: a pelletized fuel, as defined in the Solid Fuel Burning Domestic Appliance Regulation; b manufactured firelogs; c barbecue briquettes. 2 Wood and charcoal are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained for use as a source of energy. [am. B.C. Reg. 218/2016, s.

(d).] Residential energy products 28 A residential energy product is exempt from tax imposed under Part 3 of the Act, other than Divisions 9 and 11 of that Part, if a the residential energy product is obtained solely for residential use in a residential dwelling, b the seller of the residential energy product delivers or provides the residential energy product to i a residential dwelling, ii a building that contains a residential dwelling, or iii a storage tank or facility located at and connected to a residential dwelling, and c in the case of a delivery or provision of a residential energy product to a residential dwelling that is part of a multi-use building, the seller delivers or provides the residential energy product to a storage tank or facility, or through a meter, that services only the part of the building that is used only for residential use. Electricity for residential and farm use 29 1 Electricity is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if a the electricity is obtained by a qualifying farmer for use only for i residential use in a residential dwelling, and ii a farm purpose, and b the seller of the electricity provides the electricity for both purposes described in paragraph (a) through the same meter. 2 Subsection (1) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 3 For the purposes of section 145 (1.1) [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 electricity 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 acceptable to the director. Continuous supply of tangible personal property as part of use of real property or moorage facilities 29.1 Tangible personal property is exempt from tax imposed under Part 3 of the Act if a the tangible personal property is purchased from a seller under a contract that has as its fundamental and overriding objective the right to use real property or moorage facilities and not the purchase of the tangible personal property, b the seller delivers the tangible personal property or makes the tangible personal property available to the purchaser on a continuous basis by means of a wire, pipeline or other conduit, c the seller does not deliver or provide the tangible personal property to the purchaser through a separate meter, and d the seller of the tangible personal property obtained the tangible personal property from another person for a purpose other than for the sole purpose of resale. [en. B.C. Reg. 153/2013, s. 1.] Energy conservation 30 The following tangible personal property is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property is obtained for use to conserve energy: a thermal insulation material that is i a batt, a blanket, a roll, a panel, loose fill or cellular plastic material, and ii designed primarily to prevent heat loss from a building, but not including vapour barrier or any other material incorporated into or attached to a building and serving a structural or decorative function; b polystyrene forming blocks designed i for use initially as a form for concrete, and ii to remain permanently attached to the concrete to serve as the primary insulation for the completed building to prevent heat loss from the building; c fastening components specifically designed for use with polystyrene forming blocks described in paragraph (b); d chemicals obtained for use to make spray polyurethane foam insulation designed primarily to prevent heat loss from a building; e window insulating systems, consisting of a transparent or translucent film and including frames or integral parts of the systems, installed in an existing window and designed primarily to retain heat in a building by absorbing solar heat or reducing drafts; f weather stripping and caulking materials designed to prevent heat loss from a building; g insulation, other than tapes and sealants, designed to prevent the transfer of heat to or from hot water tanks, hot or cold water pipes or ductwork; h wind-powered generating equipment specifically designed to produce mechanical or electrical energy; i generators, controllers, wiring and devices that convert direct current into alternating current, if they are obtained together with and as part of wind-powered generating equipment described in paragraph (h); j solar photovoltaic collector panels; k controllers, wiring and devices that convert direct current into alternating current, if they are obtained together with and as part of a system that includes solar photovoltaic collector panels; l solar thermal collector panels; m wiring, pumps, tubing and heat exchangers, if they are obtained together with and as part of a system that includes solar thermal collector panels; n micro-hydro turbines and generators designed to produce up to 150 kW of mechanical or electrical energy; o controllers, wiring, tubing and devices that convert direct current into alternating current, if they are obtained together with and as part of a system that includes micro-hydro turbines or generators described in paragraph (n); p equipment specifically designed to produce mechanical or electrical energy from ocean tides, currents or waves; q the following, if obtained together with and as part of a system that includes equipment described in paragraph (p): i generators, wiring, controllers, monitors, pumps, tubing, floats, water fences and devices that convert direct current into alternating current; ii aids to navigation as defined in section 125 of the Canada Shipping Act, 2001 ; r natural gas and propane conversion kits for internal combustion engines; s kits to convert motor vehicles to operate solely on electricity; t the following, if designed to reduce wind-resistance and improve fuel efficiency: i tractor-trailer gap fairings; ii trailer side skirts; iii aerodynamic bumpers; iv tank skirts; v tractor roof fairings; vi base flaps; vii boat tails. Heat pumps 30.1 Heat pumps are exempt from tax imposed under Part 3 of the Act. [en. B.C. Reg. 206/2022, s. 2.] Tangible personal property for use for hydroelectric power generation 31 1 Tangible personal property described in Schedule 1 [Tangible Personal Property for Hydroelectric Power Generation] is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property is a manufactured machinery, equipment or apparatus, b obtained for use i as penstock intake or diversion equipment, at the point of diversion from the water source, or ii as penstock pipe, to provide water from the point of diversion from the water source to a hydroelectric power plant, and c part of a penstock system for a hydroelectric power plant that is validly licensed under the Water Sustainability Act . 2 Subsection (1) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 3 For the purposes of section 145 (1.1) [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 tangible personal property is exempt under subsection (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. [am. B.C. Regs. 41/2016, s. 25; 137/2024, App. 3, s. 1.] 8 Safety Equipment and Apparel Work-related safety equipment 32 1 The following work-related safety equipment designed to be worn by a worker is exempt from tax imposed under Part 3 of the Act: a safety glasses, safety goggles, face shields and welding helmets; b respirators that offer protection from dust, toxic gases and vapours, including protection canisters; c gas masks, including protection canisters; d hearing protectors, including ear down, ear plugs and ear muffs; e safety caps, hard hats and helmets, but not including optional weather liners, skull caps, hairnets or sweatbands; f gloves with built-in safety features such as reinforced thumbs, palms or cuffs, designed to protect the wearer from physical harm, including traffic safety gloves to enhance visibility, but not including dress gloves, general purpose gloves and gloves designed primarily to protect the wearer from natural elements; g footwear with built-in safety features such as safety toes, loggers' caulks or acid resistance, but not including footwear designed solely for protection against the weather; h metatarsal protectors, puncture-resistant insoles, toe clips, shin guards, foot guards, skid-masters and ice cleats; i personal intercom systems designed to allow safe, hands-free communication while working in confined or hazardous environments. 2 An air hose designed to connect a respirator described in subsection (1) (b) to an air source, if the air hose is obtained together with the respirator, is exempt from tax imposed under Part 3 of the Act. Equipment and apparel for specific purpose 33 1 Subject to subsection (2), work-related safety equipment and apparel designed to be worn by or attached to a worker is exempt from tax imposed under Part 3 of the Act, if the work-related safety equipment or apparel is obtained by a an employer for use by the employer's employees in the course of their employment, b a person who is self-employed for the person's own use in the course of self-employment, or c an educational institution for the use of students who are enrolled in educational programs provided by that institution. 2 The exemption under subsection (1) applies to work-related safety equipment or apparel obtained by a an employer referred to in subsection (1) (a), if the work-related safety equipment or apparel is obtained for the purpose of complying with i the Occupational Health and Safety Regulation, B.C. Reg. 296/97, or ii the Health, Safety and Reclamation Code for Mines in British Columbia established under the Mines Act , or b a person referred to in subsection (1) (b) or an educational institution referred to in subsection (1) (c), if the person or institution would have been required to obtain the work-related safety equipment or apparel for the purpose referred to in paragraph (a) of this subsection had the person or institution been an employer. 3 Subsection (1) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 4 For the purposes of section 145 (1.1) [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 tangible personal property is exempt under subsection (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. [am. B.C. Reg. 137/2024, App. 3, s. 1.] Marine safety equipment 34 1 The following are exempt from tax imposed under Part 3 of the Act: a floater coats; b inflatable life rafts that meet the requirements of the Life Saving Equipment Regulations under the Canada Shipping Act, 2001 for inflatable life rafts, and repair kits for those rafts; c life jackets; d life-saving buoys and flags; e life-saving cushions; f life-saving throw rings; g marine survival suits. 2 Distress flares are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained for use on a boat to draw attention to the boat when the boat is in distress. Safety equipment and apparel 35 1 The following are exempt from tax imposed under Part 3 of the Act: a bicycle lights and reflectors; b children's restraint car seats; c children's booster car seats; d first aid kits; e safety helmets designed for use in sport, recreation or transportation; f safety vests and safety bibs, the sole purpose of which is to enhance the visibility of the wearer; g emergency locator transmitters; h portable fire extinguishers and refills for portable fire extinguishers; i self-contained smoke or fire alarm devices designed for use in residential dwellings and sold for a purchase price per unit of less than $250; j gas detection monitors that monitor for gas on a continuous basis; k emergency gas shut-off devices i designed for manually shutting off the gas supply of a building, or ii attached to a gas line and designed to automatically shut off the gas supply to a building in response to significant movement; l the following avalanche safety and rescue equipment: i avalanche airbag backpack systems specifically designed to carry airbags that, when triggered, inflate instantly to help keep the wearer above the snow surface during an avalanche; ii avalanche beacons and probes to help locate avalanche victims; iii equipment specifically designed to reduce the likelihood of asphyxiation from the formation of an ice mask on a person who is buried under snow by providing an artificial air pocket through which air is taken from the surrounding snowpack; m personal alert safety systems designed i to be worn by persons working in hazardous or potentially hazardous conditions, and ii to alert A the wearer to unsafe conditions, or B rescuers to the location of the wearer; n automated external defibrillators, kits containing an automated external defibrillator and pads designed for use with automated external defibrillators. 2 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part: a the following emergency equipment if obtained for use on highways: i distress flares; ii fluorescent tape; iii reflective strips for barriers; iv reflectors; v triangle emblems; b oxygen, oxygen containers or oxygen dispensing apparatus, obtained for medical or emergency use; c air compressors obtained for use to fill oxygen containers or oxygen dispensing apparatus, if the container or apparatus is for emergency use by a firefighter; d transmitters designed for use solely to communicate the existence of a medically related emergency, if the transmitter is obtained by an individual for use i at the individual's residence, or ii by another individual at the other individual's residence. [am. B.C. Regs. 54/2018; 165/2023.] 9 Industrial and Commercial Items Mining supplies 36 1 In this section, explosive supplies means blasting agents, blasting supplies and blasting accessories, including blasting caps, boosters, plastic cap holders, electric starters, squibs, shunt connectors, safety fuse assemblies, igniter cord connectors, hot wire lighters, detonator cord connectors and closing tubes. 2 Explosive supplies are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained for use in a mineral exploration, extraction or processing, or b the development of a mine other than construction of an access road to a mine. 3 Balls, rods and similar detached media obtained for use in the grinding of ore in the process of extracting minerals from ore are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part. Boomsticks and used boom gear 37 1 Boomsticks are exempt from tax imposed under Part 3 of the Act. 2 The following boom gear is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the boom gear was previously sold at a retail sale and previously used as boom gear: a boom chains obtained for use in tying boomsticks together to form a frame; b bundle and continuous wires obtained for use in securing logs that are transported within a frame; c swifter wires obtained for use in securing bundled logs to a frame. Chemical substances, catalysts and direct agents 38 1 In this section: catalyst means a substance that produces or modifies a chemical reaction and that, at the end of the reaction, is unchanged; direct agent means a substance that produces or modifies a chemical reaction and that is consumed in the chemical reaction to the point of destruction or dissipation or uselessness for any other purpose. 2 Subject to subsection (3), a chemical substance, catalyst or direct agent obtained for use a in processing or manufacturing tangible personal property for sale or lease, and b to produce or modify a reaction that is essential for that processing or manufacturing is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part. 3 The exemption under subsection (2) does not apply to a chemical substance, catalyst or direct agent obtained a for use to produce energy or as a source of energy, unless the chemical substance, catalyst or direct agent is electricity for use in an electrolytic process, b for use in processing tangible personal property, unless the processing consists of, is one step in or occurs immediately after a series of operations or a complex operation that results in a substantial change in the form or other physical or chemical characteristics of the tangible personal property, c for use to transform tangible personal property from a gaseous, liquid or solid state to another one of those states by means of the application of pressure or a change in temperature, unless the transformation is one step in, or occurs immediately after, an operation referred to in paragraph (b) of this subsection, d for use for the primary purpose of maintaining, lubricating or prolonging the life of machinery or equipment, e to be added to waste removed from the production process, f to be added to a tailings pond or settling pond, g for use for testing purposes, or h for use for the purpose of cleaning or sanitizing, unless the chemical substance, catalyst or direct agent is for use for the primary purpose of cleaning or sanitizing the tangible personal property referred to in subsection (2) (a). 4 The definition of "substantially" in section 1 [definitions] of the Act does not apply in subsection (3) (b) of this section. 5 Exothermic sleeves obtained for use in the casting of metal or metal alloys are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part. 6 Subsections (2) and (5) of this section 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] . [am. B.C. Reg. 76/2016, Sch. 2, s. 2.] Abrasives, dies, jigs, patterns and moulds 39 1 In this section, subject to subsection (2): die means a solid or hollow form used for shaping or marking goods in process by cutting, stamping, pressing or extruding, but does not include a planers, saws, knives or blades, or b a die set or tap set used for cutting threads; grinding wheel means a disc or wheel a the thickness of which does not exceed its diameter, and b that removes material by grinding, but does not include c a disc or wheel that removes material by cutting, or d a refiner plate or disc used for manufacturing pulp; jig means a device used in the accurate machining of goods in process to hold the goods firmly and guide the working tools, or to bend the goods in process; mould means a hollow form a into which materials are placed to produce desired shapes, matrices or cavities, and b used to shape or form goods in process. 2 For the purposes of the definitions in subsection (1), a die, grinding wheel, jig or mould does not include any of the following: a components or materials used to manufacture or produce the die, grinding wheel, jig or mould; b any machinery, equipment or apparatus i to which the die, grinding wheel, jig or mould may be attached, or ii that is necessary to carry out the function or process of the die, grinding wheel, jig or mould. 3 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained by a person for use in the manufacture, production, service or repair of tangible personal property or real property: a abrasive paper, emery paper or other fabric-backed abrasives suitable for use by hand or for use with hand-held tools; b dies; c grinding wheels; d jigs; e moulds, other than moulds designed for use in food production; f patterns; g polishing wheels; h rotary steel brushes; i sand for use in sand blasting; j steel, plastic and glass shot and similar material for use in blasting clean a surface; k steel wool. 4 Moulds designed for use in food production are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained by a person for use in the manufacture or production of food in the course of the person's business. 5 Repealed. [B.C. Reg. 117/2014, Sch. 4, s. 2.] [am. B.C. Reg. 117/2014, Sch. 4, s. 2.] Photographers and printers 40 1 Film, photographic paper and chemicals obtained for use in developing film are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the film, photographic paper or chemicals are obtained a by a person who is i a commercial photographer, or ii in the business of photograph processing or finishing, and b for use in the course of the person's business. 2 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained by printers or publishers for their own use in a printing or publishing process: a artwork; b blankets and screens used in the printing process to transfer ink to the product being printed, but not including frames; c cuts; d engravings; e film; f flats; g negatives; h paste ups; i photoconductor drums; j photographs; k plates; l signatures; m slides; n transparencies; o typesetting products. 3 Materials obtained by printers or publishers for their own use in the manufacture or production of any of the items described in subsection (2) for their own use in a printing or publishing process are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part. 4 Subsections (1), (2) and (3) of this section 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] . Prototypes 41 1 For the purposes of section 141 (1) (d) [exemptions in relation to software for prototypes] of the Act, Part 3 software that is not specifically designed for a prototype referred to in that provision is prescribed tangible personal property. 2 For the purposes of section 141 (1) (d) and (e) of the Act, making a copy of a prototype solely for the purpose of testing the prototype as part of the research and development activities referred to in the applicable provision is a prescribed purpose. Ships' stores 42 1 Subject to subsection (2), ships' stores are exempt from tax imposed under Part 3 of the Act if delivered to commercial vessels of more than 500 tons gross that normally operate in extraterritorial waters. 2 The exemption under subsection (1) does not apply to the following: a liquor, other than an alcohol-containing food product; b tobacco. [en. B.C. Reg. 76/2016, Sch. 2, s. 3; am. B.C. Reg. 210/2022, Sch., s. 1.] Bottles for milk products 43 Bottles are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the bottles are a obtained for use to hold a milk product that is sold at a retail sale, and b returnable and reusable. 10 Farming, Fertilizers, Fishing and Aquaculture Animals and plants 44 The following are exempt from tax imposed under Part 3 of the Act: a living animals of a kind the products of which ordinarily constitute food for human consumption; b living plants and trees of a kind the products of which ordinarily constitute food for human consumption. Feed 45 0.1 In this section, animal means an animal a that is to be sold in the regular course of business, or b of a kind the products of which ordinarily constitute food for human consumption. 1 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part: a feed obtained for use to feed an animal; b subject to subsection (2), grain, mill and other agricultural feeds and seeds obtained for use solely for an agricultural purpose; c vitamins and dietary supplements or adjuncts, in a form designed to be ingested orally, if the vitamins, supplements or adjuncts are obtained for consumption by an animal; d subject to subsection (3), drugs and medicines, including those in the form of salves, ointments, nasal sprays, inhalants, antiseptics, liniments, powders, germicides, laxatives, cough syrups and cold and flu remedies, that are i advertised or marketed as products for the treatment, mitigation or prevention of a disease or disorder in animals, and ii obtained for use to treat an animal. 2 The exemption under subsection (1) (b) does not apply to grain, mill and other agricultural feeds and seeds that are obtained for use to feed a a bird of a kind the products of which do not ordinarily constitute food for human consumption, or b a household pet. 3 The exemption under subsection (1) (d) does not apply to the following: a sunscreen; b oral hygiene products; c toiletries, shaving products, depilatories and fragrances; d soaps and moisturizers, unless the soap or moisturizer is medicated and is advertised or marketed as a product for the treatment, mitigation or prevention of a particular skin condition; e hair or fur products, unless the product is medicated and is advertised or marketed as a product for the treatment, mitigation or prevention of fleas, ticks or lice; f grooming products and cosmetics. [am. B.C. Reg. 117/2014, Sch. 4, s. 3.] Farmers 46 1 In this section, qualifying part means a part that is designed for use a as a replacement part for tangible personal property described in Schedule 2 [Tangible Personal Property for Farm Purpose] , or b in the manufacture or repair of tangible personal property described in Schedule 2, but does not include a part that is suitable for use for any of the purposes referred to in paragraph (a) or (b) by reason only of the general nature of the part's design and manufacture. 2 Tangible personal property described in Schedule 2 is exempt from tax imposed under Part 3 of the Act, other than Divisions 9 and 11 of that Part, if the tangible personal property is obtained by a qualifying farmer for use solely for a farm purpose. 3 A qualifying part is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if a the qualifying part is obtained by a qualifying farmer for use i as a replacement part for tangible personal property described in Schedule 2, or ii in the manufacture or repair of tangible personal property described in Schedule 2, and b the tangible personal property referred to in paragraph (a) (i) or (ii) is to be used by a qualifying farmer solely for a farm purpose. 4 Subsections (2) and (3) of this section are prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 5 For the purposes of section 145 (1.1) [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 tangible personal property is exempt under subsection (2) or (3) 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. 6 For the purposes of section 30 (7) [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 subsection (2) of this section, the Insurance Corporation of British Columbia 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 acceptable to the director. [am. B.C. Regs. 216/2013, App. 1, s. 6; 137/2024, App. 3, s. 1.] Fertilizer and other materials 47 1 In this section, fertilizer means a substance or mixture of substances that contains nitrogen, phosphorus, potassium or other plant nutrients and is substantially advertised or marketed as a plant food, but does not include substances or mixtures of substances that a contain 50 percent or more by volume of sand, gravel, topsoil, fill, weed control chemicals, fungicides or a substance that is not a plant nutrient, or any combination of them, or b are registered under the Pest Control Products Act (Canada). 2 The following tangible personal property is exempt from tax imposed under Part 3 of the Act if the tangible personal property is obtained by an individual: a agricultural lime; b fertilizer; c organic mulch; d organic substances if the substances are advertised or marketed as compost aids or compost accelerators; e peat, other than peat pellets and compostable pots made from peat; f plant hormones, microorganisms and enzymes, or a mixture of plant hormones, microorganisms or enzymes, if advertised or marketed as a plant regulator; g sphagnum; h wood ash or charcoal if the wood ash or charcoal is advertised or marketed as a soil amendment. 3 The following tangible personal property is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property is obtained by a person, other than an individual, for an agricultural purpose: a agricultural lime; b fertilizer; c organic mulch; d organic substances if the substances are advertised or marketed as compost aids or compost accelerators; e peat, other than peat pellets and compostable pots made from peat; f plant hormones, microorganisms and enzymes, or a mixture of plant hormones, microbes or enzymes, if advertised or marketed as a plant regulator; g sphagnum; h wood ash or charcoal if the wood ash or charcoal is advertised or marketed as a soil amendment. 4 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if obtained for use in landscaping or as bedding for animals: a sawdust; b straw; c wood chips; d wood shavings. 5 The following tangible personal property is exempt from tax imposed under Part 3 of the Act if the tangible personal property is advertised or marketed as a growing medium for plants and is obtained by an individual: a compostable basket liners and growing mats made only from organic materials; b compostable pots made only from organic materials; c diatomaceous earth; d humus; e orchid bark; f peat pellets; g perlite; h potting soil and soilless potting mix unless the soil or mix i contains 50 percent or more by volume of sand, gravel, topsoil, fill, weed control chemicals, fungicides or any combination of them, or ii is registered under the Pest Control Products Act (Canada); i vermiculite. 6 The following tangible personal property is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property is advertised or marketed as a growing medium for plants and is obtained by a person, other than an individual, for an agricultural purpose: a compostable basket liners and growing mats made only from organic materials; b compostable pots made only from organic materials; c diatomaceous earth; d humus; e orchid bark; f peat pellets; g perlite; h potting soil and soilless potting mix unless the soil or mix i contains 50 percent or more by volume of sand, gravel, topsoil, fill, weed control chemicals, fungicides or any combination of them, or ii is registered under the Pest Control Products Act (Canada); i vermiculite. [am. B.C. Reg. 216/2013, App. 1, s. 7.] Commercial fishers 48 1 In this section, qualifying part means a part that is designed for use in the repair or reconditioning of a boat, fishing net or fishing equipment, but does not include a part that is suitable for use for either of those purposes by reason only of the general nature of the part's design and manufacture. 2 Boats, fishing nets and fishing equipment are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the boat, fishing net or fishing equipment is obtained by a qualifying commercial fisher for use solely for a commercial fishing purpose. 3 A qualifying part is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if a the qualifying part is obtained by a qualifying commercial fisher for use in the repair or reconditioning of a boat, fishing net or fishing equipment, and b the boat, fishing net or fishing equipment referred to in paragraph (a) is to be used by a qualifying commercial fisher solely for a commercial fishing purpose. 4 Subsections (2) and (3) of this section are prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 5 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 tangible personal property is exempt under subsection (2) or (3) 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.] Aquaculturists 49 1 In this section, qualifying part means a part that is designed for use a as a replacement part for tangible personal property described in Schedule 4 [Tangible Personal Property for Aquaculture Purpose] , or b in the repair of tangible personal property described in Schedule 4, but does not include a part that is suitable for use for either of the purposes referred to in paragraph (a) or (b) by reason only of the general nature of the part's design and manufacture. 2 Tangible personal property described in Schedule 4 is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property is obtained by a qualifying aquaculturist for use solely for an aquaculture purpose. 3 A qualifying part is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if a the qualifying part is obtained by a qualifying aquaculturist for use i as a replacement part for tangible personal property described in Schedule 4, or ii in the repair of tangible personal property described in Schedule 4, and b the tangible personal property referred to in paragraph (a) (i) or (ii) is to be used by a qualifying aquaculturist solely for an aquaculture purpose. 4 Subsections (2) and (3) of this section are prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 5 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 tangible personal property is exempt under subsection (2) or (3) of this section, the collector is required to obtain a declaration in a form specified by the director. 6 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 subsection (2) of this section, the Insurance Corporation of British Columbia is required to obtain a declaration in a form acceptable to the director. [am. B.C. Reg. 137/2024, App. 3, s. 1.] 11 Other Exemptions in Relation to Tangible Personal Property Transfer due to dissolution of marriage or relationship 50 An individual is exempt from tax imposed under Part 3 of the Act in respect of tangible personal property transferred to the individual from a spouse or former spouse of the individual under a an agreement dividing property under Part 5 [Property Division] or 6 [Pension Division] of the Family Law Act , b a written separation agreement, or a marriage agreement, referred to in the Family Relations Act , or c an order of a court on the dissolution of a marriage or marriage-like relationship. Poppies, wreaths and natural, cut Christmas trees 51 The following are exempt from tax imposed under Part 3 of the Act: a Remembrance Day poppies and wreaths; b natural, cut evergreen trees sold as Christmas trees. Exemptions in relation to food — liquor and food products containing cannabis not exempt 52 1 In this section, cannabis has the same meaning as in the Cannabis Control and Licensing Act but does not include a industrial hemp within the meaning of the Industrial Hemp Regulations (Canada), or b a product that is exempt from the application of the Cannabis Act (Canada) under section 2 (2) of the Industrial Hemp Regulations (Canada). 2 For the purposes of section 139 (a) [exclusions from exemptions in relation to food] of the Act, the following are prescribed as food products excluded from the exemption under that section: a food products containing cannabis; b liquor, other than an alcohol-containing food product. [en. B.C. Reg. 212/2018, s. 2.] Dry ice 53 Dry ice is exempt from tax imposed under Part 3 of the Act. Gold, silver or platinum 54 Gold, silver or platinum in the form of bullion or coin is exempt from tax imposed under Part 3 of the Act unless the bullion or coin is obtained for a purchase price greater than the market value of its gold, silver or platinum content. Exemptions in relation to transportation 55 1 Repealed. [B.C. Reg. 207/2022, Sch. 3, s. 1 (a), as am. by B.C. Reg. 56/2025, s. (a).] 1.1 The following are exempt from tax imposed under Part 3 of the Act: a non-motorized bicycles; b non-motorized tricycles, each wheel of which has a diameter of 350 mm or more; b.1 electric bicycles and tricycles that i have pedals or hand cranks that allow for the cycle to be propelled by human power, ii have wheels that have a diameter of 350 mm or more, iii have one or more electric motors that A have continuous power output ratings that in total do not exceed 500 watts, and B are not capable of propelling the cycle at a speed greater than 32 km/hr on level ground, iv do not have a combustion engine, and v are not marketed as, or designed to have the appearance of, an electric motorcycle, an electric moped, an electric scooter or another similar device; b.2 kits for converting a device described in paragraph (a) or (b) into a device described in paragraph (b.1); c aircraft powered by a turbine, and parts for those aircraft; c.1 aircraft that are not remotely piloted and that are powered solely by electricity, and parts for those aircraft; d self-propelled vessels of more than 500 tons gross. e Repealed. [B.C. Reg. 207/2022, Sch. 3, s. 1 (b), as am. by B.C. Reg. 56/2025, s. (a).] 2 The following are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part: a tangible personal property, other than an aircraft or a part for an aircraft, obtained by a person operating a commercial airline for use during the airline's interprovincial or international flights by i the airline's passengers, or ii the airline in serving its passengers; b trailers obtained for use solely with multijurisdictional vehicles; c parts obtained for use in i a multijurisdictional vehicle, or ii a trailer referred to in paragraph (b). 3 Subsection (2) (b) and (c) of this section is prescribed for the purposes of section 145 (1) (a) [provisions providing exemptions in relation to tangible personal property] of the Act. 4 Repealed. [B.C. Reg. 207/2022, Sch. 3, s. 1 (c), as am. by B.C. Reg. 56/2025, s. (a).] [am. B.C. Regs. 243/2020, s. (a); 261/2021; 207/2022, Sch. 1, s. 1 and Sch. 3, s. 1, as am. by B.C. Reg. 56/2025, s. (a).] Tangible personal property subject to security instrument 56 1 In this section, sale means a sale referred to in paragraph (g) of the definition of "sale" in section 1 [definitions] of the Act. 2 Tangible personal property repurchased at a sale is exempt from tax imposed under Part 3 of the Act if a the purchaser takes possession of the tangible personal property under a security instrument, and b tax was paid by the purchaser in respect of the previous purchase of the tangible personal property i under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act and the purchaser has not obtained and is not entitled to obtain, under those Acts, a refund of that tax, or ii under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act , in respect of British Columbia as a participating province under Part IX of that Act, and the purchaser has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax. Parts 57 1 Subject to subsections (2) and (3), a part designed and obtained for use to repair or recondition tangible personal property is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property would be exempt from tax imposed under the Act if the tangible personal property were obtained on the date on which the part is obtained. 2 The exemption under subsection (1) does not apply to a part obtained for use to repair or recondition tangible personal property that would be exempt from tax under any of the following provisions of the Act: a section 44 (1) [lease under sale and lease-back arrangement] ; b section 50 (4) [exemption from tax on registration of travel trailer brought into British Columbia] ; c section 52 (5) [exemption from tax respecting boat or travel trailer brought into British Columbia by non-residents] . 3 The exemption under subsection (1) does not apply to a part obtained for use to repair or recondition tangible personal property that would be exempt from tax under any of the following provisions of this regulation: a section 3 (1) (j) [clip-on sunglasses] ; a.1 section 17.1 [gifts] ; b section 18 [gifts between family members] ; c section 19 [registered charities] ; d section 20 [prizes, draws and awards] ; e section 21 [inheritance of tangible personal property] ; f section 22 [new resident's effects — tangible personal property] ; g section 23 [vehicle, boat or aircraft brought into British Columbia for gift] ; h section 24 [vehicle purchased for use outside British Columbia] ; i section 25 [aircraft purchased for use outside British Columbia] ; j section 26 [tangible personal property shipped outside British Columbia] ; j.1 section 30.1 [heat pumps] ; k section 32 (2) [air hoses designed to connect to respirators] ; l section 46 (2) [farmers] ; m section 48 (2) [commercial fishers] ; n section 49 (2) [aquaculturists] ; o section 50 [transfer due to dissolution of marriage or relationship] ; o.1 Repealed. [B.C. Reg. 207/2022, Sch. 3, s. 2, as am. by B.C. Reg. 56/2025, s. (a).] p section 56 [tangible personal property subject to security instrument] ; p.1 section 60.2 [purchases at duty free shop] ; q Part 5 [Production Machinery and Equipment] ; r Part 9 [Related Party Asset Transfers] . [am. B.C. Regs. 216/2013, App. 1, s. 8; 206/2022, s. 3; 207/2022, Sch. 1, s. 2 and Sch. 3, s. 2, as am. by B.C. Reg. 56/2025, s. (a).] Used manufactured buildings 58 1 In this section: previous purchaser means a person who purchased a manufactured building at a previous sale; previous sale , in respect of a manufactured building referred to in subsection (2), means the retail sale, referred to in paragraph (a) (i) of that subsection, of the manufactured building. 2 A manufactured building is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if a the manufactured building was previously i sold at a retail sale, and ii subject to subsection (3), used as a building by A the previous purchaser of the manufactured building, B another person at the expense of the previous purchaser, C a principal for whom the previous purchaser acted as agent in acquiring the manufactured building at the previous sale, or D another person at the expense of a principal for whom that previous purchaser acted as agent in acquiring the manufactured building at the previous sale, and b any of the following applies: i the manufactured building was designed and is obtained for residential use; ii the previous sale took place before July 1, 2010; iii tax was paid by the previous purchaser of the manufactured building in respect of the previous sale A under the Act and the person has not obtained and is not entitled to obtain, under the Act, a refund of that tax, or B under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act , in respect of British Columbia as a participating province under Part IX of that Act, and that person has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax. 3 For the purposes of subsection (2) (a) (ii), use of a manufactured building does not include leasing the manufactured building as a lessor. Custom software, custom modified software and other software 59 1 In this section: custom modified software means software that is modified a in a manner that involves changes to the source code, and b solely to meet the requirements of a specific person if c the purchase price or lease price, as applicable, is for the software as modified, and d that purchase price or lease price is greater than double what it would be for the software in its unmodified form; custom software means a software that is developed solely to meet the requirements of a specific person, and b modifications to software referred to in paragraph (a), if the modifications are performed for that specific person. 2 Custom software or custom modified software is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the custom software or custom modified software is obtained by, or on behalf of, the specific person referred to in the definition of "custom software" or "custom modified software", as applicable, in subsection (1) of this section, for that specific person's own use. 3 Custom software or custom modified software is exempt from tax imposed under Part 3 of the Act if the custom software or custom modified software is sold, as part of a business sold as a going concern, by a person who retains no rights or interests in the custom software or custom modified software.

4 Software is exempt from tax imposed under Part 3 of the Act if a the software is sold, as part of a business sold as a going concern, by a person who retains no rights or interests in the software, b before the sale referred to in paragraph (a), the software was modified i in a manner that involved changes to the source code, and ii solely to meet the requirements of a specific person, and c the purchase price or lease price, as the case may be, of the modifications referred to in paragraph (b) was i segregated on the receipt, bill or invoice provided to the purchaser or lessee, and ii greater than the purchase price or lease price, as the case may be, of the software in its unmodified form. 5 Software source code in non-executable form is exempt from tax imposed under Part 3 of the Act. 6 Subsections (3) and (4) of this section are prescribed for the purposes of the following provisions of the Act: a section 89 (2)Â [tax on acquisition of eligible tangible personal property] ; b section 90 (4)Â [tax on eligible tangible personal property brought into British Columbia] ; c section 99 (6)Â [tax on acquisition of exclusive product by independent sales contractor] . Freedom of information and protection of privacy 60 Tangible personal property acquired under the Freedom of Information and Protection of Privacy Act and described in Schedule 1 [Schedule of Maximum Fees] of the Freedom of Information and Protection of Privacy Act Regulation, B.C. Reg. 155/2012, is exempt from tax imposed under Part 3 of the Act. Repealed 60.1 Repealed. [B.C. Reg. 117/2014, Sch. 4, s. 4.] Purchases at duty free shop 60.2 Tangible personal property is exempt from tax imposed under Part 3 of the Act if the tangible personal property is purchased at a duty free shop, as defined in the Customs Act (Canada), by a person who is about to leave Canada. [en. B.C. Reg. 216/2013, App. 1, s. 9.] Delivery charge for aggregate 60.3 1 In this section: aggregate means quarry material and fill ordinarily used in the construction and maintenance of civil and structural projects; delivery charge means a charge included under section 10Â (2)Â (e)Â (i) of the Act [original purchase price of tangible personal property] in the purchase price of tangible personal property. 2 The portion of the purchase price of aggregate that is a delivery charge is exempt from tax imposed under Part 3 of the Act if the purchaser is not required to pay the delivery charge in order to purchase the aggregate. [en. B.C. Reg. 157/2018, s. 1.] Purchases and leases on commercial vessels 60.4 1 Tangible personal property is exempt from tax imposed under Part 3 of the Act if the tangible personal property is purchased or leased a 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 from a person who has an established commercial presence in one or more areas on board the vessel, and c 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. 1.] Repealed 60.5 Repealed. [B.C. Reg. 210/2022, s. (c).] 12 Evidence Relating to Exemptions under Act in Respect of Tangible Personal Property Evidence relating to exemption under section 44 (2) of Act 61 For the purposes of section 44 (2)Â [evidence required to claim exemption if lease under sale and lease-back arrangement] of the Act, in relation to a person who alleges that tangible personal property is exempt under section 44 (1) of the Act from tax imposed under Division 3 of Part 3 of the Act, the collector is required to obtain a a document evidencing the purchase of the tangible personal property by that person, and b a document evidencing the payment of tax referred to in subparagraph (i), (ii) or (iii) of section 44 (1) (b) of the Act in respect of the tangible personal property by that person. Evidence relating to exemption of natural gas under section 140 of Act 61.1 For the purposes of section 145 (1.1)Â [evidence required to claim certain exemptions in relation to tangible personal property or software] Â of the Act, in relation to a person who alleges that natural gas, as defined in the Motor Fuel Tax Act , is exempt under section 140 [exemption in relation to fuel] Â of the Act, the collector is required to obtain a declaration in a form specified by the director. [en. B.C. Reg. 102/2015, App. 3, s. 1; am. B.C. Reg. 137/2024, App. 3, s. 1.] Evidence relating to exemptions under section 141 (1) of Act 62 For the purposes of section 145 (1.1)Â [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 tangible personal property is exempt under section 141 (1)Â [exemptions in relation to industry and commerce] 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 142 of Act 63 For the purposes of section 145 (1.1)Â [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 tangible personal property is exempt under section 142Â [exemptions for tangible personal property intended for lease] 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.] 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