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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 June 11, 2024.
See “Amendments Not in Force” for amendments
effective after June 11, 2024.
Link to consolidated regulation (PDF)
Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended March 6, 2024 by B.C. Reg. 28/2024]

Schedule 2

[am. B.C. Regs. 216/2013, App. 1, ss. 26 and 27; 117/2014, Sch. 4, s. 10; 75/2016.]

(sections 1, 2, 46, 74 and 129)

Tangible Personal Property for Farm Purpose

Table 1 — Bees and Honey

ItemTangible personal property for farm purpose
1Bee cages, queen bee cups for grafting bees and queen bee mailing cartons or boxes
3Capping melters
4Comb honey wrappers and labels
5Containers obtained for use for packaging honey for marketing
6Foundations designed for use in beekeeping
7Frames and end bars designed for use in beekeeping
8Honey extractors
9Honey storage tanks
10Honey uncapping planes
11Honey wire mesh strainers
12Pollen substitutes
14Sections designed for use by beekeepers
15Staples and eyelets advertised or marketed for use in beekeeping
16Wire and wiring tack for frames designed for use in beekeeping

Table 2 — Dairy

ItemTangible personal property for farm purpose
1Bulk milk tanks, including tanks obtained for use for shipping milk
2Cream cans
3Cream separators
4Dairy brushes
5Dairy filters
6Dairy pails
7Milk bottle caps
8Milk cans
9Milk coolers
10Milk storage tanks
11Milk strainers and filters
12Milking machines, including any motors and pumps
13Milking parlour stalls
14Milking parlour stools
15Teat dilators
16Teat dip

Table 3 — Poultry and Eggs

ItemTangible personal property for farm purpose
2Chick boxes and staples obtained for use for chick boxes
3Chick enclosure materials
4C-K-A Gene Chick treatment in mash
5Egg cartons and baskets
6Egg crates
7Egg immunization systems
8Egg packing equipment
9Hen specks
10Metal nests
11Nest eggs
13Poultry crates
14Poultry feeders, waterers, troughs and coordinated cage systems obtained for use in conjunction with poultry feeders, waterers and troughs
15Poultry laying cages if integrated with poultry feeding, watering and egg gathering systems
16Turkey guards and saddles

Table 4 — Fencing, Gates, Pens, Stalls and Cages

ItemTangible personal property for farm purpose
1Automatic door closures designed for holding animals in stalls
2Automatic gate openers
3Barbed wire
4Cattle guards
5Chicken wire
6Crop protection netting systems that enclose a crop to protect the crop from predators
7Deer fencing
8Devices and equipment designed to restrain or hold livestock for the purposes of servicing, branding, testing or treatment
9Electric fencing and batteries obtained for use for electric fencing
10Fence posts
12Gates and gate accessories designed for farm use
13Head gates and nose bars designed as accessories to devices and equipment described in item 8 of this table
14Hog wire
15Insulators and insulated handles designed for electric fences
16J Bolts obtained for use for electric fences
17Livestock pens, cages and stalls
18Post drivers and post augers
19Poultry netting
20Prefabricated livestock flooring slats
21Prefabricated livestock loading chutes and handling systems
22Rubber mats designed for use in livestock stalls
23Stall dividers
24Staples obtained for use for fencing
25Steel pipe livestock guards
26Wire and netting obtained for use for fences
27Wire mesh obtained for use for cages
28Wire stretchers
29Wire tree guards

Table 5 — Pest Management

ItemTangible personal property for farm purpose
1Adhesive pest management materials, including barriers, strips, insect trap coating, bird repellent and glue trap coating
2Bird scaring devices
3Disinfectant mats
4Dusters, sprayers and applicators designed to dispense fertilizers, pesticides and insecticides
5Gopher baiting furrow machines
6Insecticide, fungicide, disinfectant or weed control chemicals registered under the Pest Control Products Act (Canada)
7Livestock oilers
8Livestock protectors designed to be attached to livestock to keep predators and pests away
9Moth traps
10Naturally occurring predators and parasites obtained for use as biological control agents to control specific insect, mite or weed species
11Pest control paper
12Weed and tree sprayers

Table 6 — Waste Management

ItemTangible personal property for farm purpose
1Above-ground manure aerating systems
2Barn cleaners
3Barn scrapers
4Barnlitter carriers
5Incineration units obtained for on-farm use
6Manure separators
7Treatment products obtained for on-farm use to promote the decay of organic materials in water in ponds, dug-outs and reservoirs
8Treatment products obtained for use to reduce gas and bacteria levels in litters, bedding and manure

Table 7 — Greenhouses, Nurseries and Mushroom Houses

ItemTangible personal property for farm purpose
1Artificial lighting systems obtained for use in greenhouses to promote plant growth, including replacement bulbs obtained for use in such lighting systems
2Automatic product handling and packaging systems that place seedlings or cuttings in plastic wrap or other containers
3Automatic travelling sprinklers designed for use in greenhouses
4Bulb crates and bulb planters
5Bulbs, corms, rhizomes and tubers
6Carbon dioxide
7Carbon dioxide condensers and heat exchangers obtained for use as part of a greenhouse heating system
8Carbon dioxide generators
9Cloches, including hot caps and hot tents
10Conveyor belts designed to transport pots in nurseries
11Fillers and flats
12Flower sorting and bunching equipment
13Glass that is designed for use in greenhouses, has a light transmission value of at least 89% and is obtained in quantities of at least 500 m2
14Greenhouse and nursery boilers obtained for use in providing heat for a greenhouse or nursery
15Growing medium
16Mushroom bin loaders and unloaders, including the reel, pump and screen systems
17Mushroom house boilers
17.1Natural gas heating systems obtained for use in providing heat for a greenhouse or nursery
18Nursery carts
19Repealed. [B.C. Reg. 216/2013, App. 1, s. 26 (c).]
20Plastic or polyethylene sheets that are heavy gauge, UV stabilized and obtained in rolls at least 100 feet in length and 20 feet in width
20.1Polycarbonate panels that are obtained for use in greenhouses and are obtained in quantities of at least 500 m2
21Potting machines and attachments
22Rolling benches
23Seedling plug extractors
24Shade curtains
25Thermal curtains, including hardware that operates the thermal curtain, obtained for use in greenhouses to retain heat
26Tree diggers designed for use in nursery operations

Table 8 — Feed and Water Equipment

ItemTangible personal property for farm purpose
1Drinking cups designed for use in fur farming
2Feed augering systems
3Feed grinders
4Feed mixers and feed mixer wagons
5Feeders and feeding systems designed for livestock, automatic or manual, including controls and any integrated hardware or software
6Feeding dishes designed for use in fur farming
7Feeds, including pigeon feed
8Food grinders designed for use in fur farming
9Hay and silage
10Livestock feeder pails
11Minerals, medications, nutrients and micronutrients obtained for use for livestock
12Mixers designed for use in fur farming
15Salt mineral blocks
16Water bowls designed to be attached to stanchions
17Water heaters
18Water warmers
19Waterers and watering systems designed for livestock, automatic or manual, including controls and any integrated hardware or software
20Wheat germ oil

Table 9 — Fuel and Energy

ItemTangible personal property for farm purpose
1Auxiliary generating equipment
4Kerosene burners and other portable fuel-based burners
5Natural gas and fuel oil

Table 10 — Fertilizer, Chemicals and Chemical Equipment

ItemTangible personal property for farm purpose
1Agricultural lime
2Calcium chloride
3Chemicals obtained for use for making fertilizer
4Fertilizer mixers
6Hormones, microorganisms and enzymes
7Sanitizing products and chemicals
8Sterilizing chemicals and sterilizing equipment, including electric soil sterilizers and steam generators obtained for use to sterilize soil

Table 11 — Vehicles, Implements and Related Equipment

ItemTangible personal property for farm purpose
2Bale ejectors
3Bale loaders
4Batteries, oil filters, sparkplugs and comparable engine parts, if obtained for use with tangible personal property described in this schedule
5Buckets designed to be attached to front-end loaders
7Corn binders
8Corn listers
10Disk harrows
11Drag harrows
12Farm implements designed to till the ground or harvest crops
13Farm seed drills and attachments
14Farm tractors
15Forage harvesters
16Front end loaders
17Halters and harnesses designed for horses, including hardware
18Hardware obtained for use for harnesses
19Harrow carts
20Hay loaders
21Hay mowers
22Hay presses
23Hay rakes
24Hay stackers
25Hay sweeps
26Hay tedders
27Horse-drawn vehicles
29Implements designed to be attached to a farm tractor
30Land packers
31Lime spreaders
32Manure spreaders
33Pickups designed to be attached to a combine, hay loader or baler
35Potato diggers
36Potato seed cutters
37Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box
38Rock pickers
39Rod weeders
40Rototillers and rotovators
41Self-propelled bale wagons
42Singletrees and irons
42.1Skid steers and attachments designed to be attached to a skid steer
43Sugar beet toppers and windrowers
44.1Telescopic handlers and attachments designed to be attached to a telescopic handler
45Threshing machines
47Vine beaters
48Wagon boxes, tanks and other vehicles that are not self-propelled
49Wheeled hoes
50Winches designed to be attached to a farm tractor

Table 12 — Other Equipment

ItemTangible personal property for farm purpose
1Bin pilers
2Cranberry separators
3Crop and farm product cleaning, sizing, grading and candling equipment and machines, including washers, brushers, baggers and dryers
4Crop planting, harvesting and picking machinery and equipment
5Culverts and other water-control devices designed for use in cranberry beds
6Drain tile
7Egg beaters designed for use by cranberry farmers
8Elevating towers designed for use for pruning, thinning, picking or wiring trees
9Grain augers and grain elevators
10Grain grinders
11Grain testers
12Grain treaters
13Hammer mills
14Hanging gutters
15Hay slings and grain slings
16Hay conditioners and hay drying equipment
17Hop pressers
19Irrigation equipment
20Nut dryers
21Oat crushers
22Potato bin unloaders
23Potato conveyors and elevators
24Potato sack loaders
25Refrigeration equipment obtained for use for the cooling or cold storage of farm products
26Roller mills
27Scales designed to weigh livestock
28Seed cleaners
29Self-contained dryers designed for drying agricultural produce, including grain or nuts
30Self-powered irrigators
31Silo blowers
32Silo covers and silage covers
33Silo unloaders
35Stainless steel wash tanks
36Steel granaries
37Storage tanks, in industrial use sizes, obtained for use for storing fuel, liquid fertilizer, manure and similar items
38Thermometers, hydrometers, barometers and other climatic and wind monitoring equipment and accessories, but not including any related computer hardware or software
39Ventilators and air conditioning equipment
40Wind machines designed for use outdoors to prevent frost damage to crops

Table 13 — Hand Tools, Ties and Stakes

ItemTangible personal property for farm purpose
1Bale ties and wire, including hay baling twine and wire
2Clay hooks
3Crop handling carts
4Hay and manure forks
5Hoes, mattocks, rakes and picks
6Ladders designed for fruit picking
7Pruning shears and clippers, including pneumatic pruning shears and clippers, but not including air compressors
8Raspberry picks
9Scythes, snaths, sickles and blades
10Sheep clippers
11Shovels and spades
12Stakes, posts and poles designed to support crops or trees, including related ties and clips

Table 14 — Other

ItemTangible personal property for farm purpose
1Animals, of a kind the products of which ordinarily constitute food for human consumption
2Bell ring
3Calf weaners
4Containers obtained for use for packaging fruits, vegetables, flowers, plants, nursery stock and other similar products for marketing
5Flame throwers
6Float valves
7Fruit tree weights
8Fruit trees
9Hay tarps
10Horses, other than race horses and equestrian horses
11Jute, plastic and paper bags
13Livestock chains
14Livestock identification tags, including microchips obtained for use for attachment to livestock for electronic livestock monitoring, whether or not the tags are impregnated with insecticides or pesticides
15Livestock semen
16Nose plates
17pH and electroconductivity meters
18Picking bags
19Plastic bale and silage bags
20Pressure cleaners
21Sand obtained for use for livestock bedding
22Sawdust and shavings
23Slicers designed for use by fur farmers
24Soil anchors
25Soil mixers
27Tree pruning paint
28Tree wound and grafting compound
29Trees, shrubs and plants
30Veterinary supplies, including insemination equipment, calf pullers, castration equipment, debeakers, dehorners, dilators, medication, restraints, sterilization equipment and syringes
31Vibro Blenders

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