Provincial Sales Tax Exemption and Refund Regulation

B.C. Reg. 97/2013
O.C. 130/2013

Deposited March 1, 2013
effective April 1, 2013

This consolidation is current to October 21, 2025.
See the Cumulative B.C. Regulations Bulletin 2025
for amendments effective after October 21, 2025.

Provincial Sales Tax Act

[Last amended May 1, 2025 by B.C. Reg. 207/2022, as amended by B.C. Reg. 56/2025]

Schedule 1

[am. B.C. Reg. 28/2024, Sch. C, s. 2.]

(section 31)

Tangible Personal Property for Hydroelectric Power Generation

Item	Tangible personal property for hydroelectric power generation
1	Control gates, intake valves and stoplogs that control the flow of water through the weir and into the penstock
2	Expansion joints, surface penstock pedestals, air-release valves and penstock scour valves
3	Fish and sediment screens that prevent fish and sediment from entering the penstock
4	Inflatable rubber weirs and controls
5	Maintenance hole entrances obtained for use for penstock inspection and cleaning
6	Manufactured pipe made of concrete, steel, iron, fibreglass, wood-staves or high density polyethylene
7	Penstock intake power supply
8	Penstock pipe bridges
9	Penstock stiffening rings
10	Penstock ventilation pipe
11	Pressure release valves and surge facilitators
12	Ring girders
13	Sluice gates that remove sediment from the approach channel to the penstock to prevent damage to the penstock and power plant equipment
14	Steel weirs and controls
15	Trash racks, with or without self-clearing apparatus, that prevent debris from entering the penstock
16	Tunnel bulkheads, access hatches and drain valves