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B.C. Reg. 97/2013
O.C. 130/2013		Deposited March 1, 2013
effective April 1, 2013
This consolidation is current to September 19, 2023.
See “Amendments Not in Force” for amendments
effective after September 19, 2023.
Link to consolidated regulation (PDF)
Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended July 1, 2023 by B.C. Reg. 128/2023 and includes amendments by B.C. Reg. 165/2023]

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

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