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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 March 5, 2024.
See “Amendments Not in Force” and the
Cumulative B.C. Regulations Bulletin 2024 for
amendments effective after March 5, 2024.
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]

Schedule 1

(section 31)

Tangible Personal Property for Hydroelectric Power Generation

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

Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 5.1 | Part 6 | Part 7 | Part 8 | Part 9 | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6