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 January 21, 2025.
See “Amendments Not in Force” for amendments
effective after January 21, 2025.

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, 2024 by B.C. Reg. 146/2024 and includes
amendments by B.C. Regs. 147/2024, 149/2024 and 233/2024]

Schedule 3

[am. B.C. Reg. 216/2013, App. 1, s. 28.]

(sections 1, 66 and 130)

Fishing Equipment for Commercial Fishing Purpose

Item	Fishing equipment
1	Aeration equipment
2	Anchors, anchor chain, links and shackles
3	Bait
4	Barometers
5	Batteries obtained for use for boats, gill net lights, radios and radio equipment
6	Bilge pumps obtained for use for pumping out water resulting from ice used for freezing or cooling fish
7	Black trawl anchors
8	Bluestone
9	Boat fenders
10	Boat hand bailers
11	Boathooks
12	Bolts obtained for use for attachment to a boat
13	Buoys obtained for use for indicating location of nets
14	Chain
15	Charts and navigating instruments
16	Chocks obtained for use for attachment to a boat for guiding lines
17	Compression fittings obtained for use on a boat
18	Connectors obtained for use as part of fishing gear
19	Depth sounders
20	Dinghies
21	Direction finders
22	Electronic monitoring equipment designed for use for monitoring fishing activities, and software designed for use on such equipment
23	Engines obtained for use with boats, including outboard motors
24	Fast eye blocks
25	Fasteners made of galvanized steel, stainless steel, brass or galvanized brass
26	Fibreglass cloth and resin obtained for use for boat repairs
27	Fish hooks, sinkers, jigs, plugs, lures, spoons and spoon metal
28	Fish lines
29	Fish tags and tagging equipment
30	Floats obtained for use with fishing nets
31	Fog bells and horns
32	Fuel pumps
33	Gaffs
34	Galvanized steering blocks
35	Gill net lights
36	Gurdies
37	Heat-shield insulation blankets obtained for use for boat engines
38	Ice blankets
39	Loose hook blocks
40	Marine electrolysis eliminators
41	Marine paint
42	Metal shapes obtained for use on a boat to designate the type of boat or the direction in which fishing gear is set
43	Navigation lights
44	Net covers
45	Net dye
46	Oar locks and row locks
47	Oars
48	Otter trawl net leather
48.1	Pet food obtained for use as bait for shrimp
49	Plastic wood and putty
50	Plumbing fittings obtained for use on a boat
51	Portlights
52	Propellers
53	Quadrants designed for rudders
54	Radar reflectors
55	Radios and radio equipment
56	Recorder paper
57	Refrigeration equipment designed for installation on boats
58	Rocking stabilizers
59	Rope obtained for use on a boat or with a fishing net
60	Safety-at-sea equipment, including the following: (a) buoyancy equipment; (b) clock stations and supplies; (c) fire axes and hatchets; (d) fire extinguishers and refills; (e) fire-fighting equipment; (f) flares and rockets; (g) immersion survival suits; (h) life rafts; (i) lifeboats and contents; (j) public address systems; (k) sprinkler systems
61	Sails
62	Ship clocks obtained for use on a boat
63	Ship-to-shore radio telephones, but not including cellular telephones
64	Signal bells
65	Sinks and toilets obtained for use on a boat
66	Snatch blocks obtained for use for holding fishing net lines
67	Steering wheels
68	Stoves and oil burners
69	Tarpaulins and hatch covers
70	Tide tables
71	Traps
72	Trolling bells
73	Trolling blocks obtained for use to guide fishing lines
74	Trolling springs and swivels obtained for use as part of fishing lines
75	Turnbuckles obtained for use to tighten wires on a mast
76	Underwater viewing scopes
77	Water pumps
78	Winches
79	Wood manufactured for marine use if obtained for use for boat repairs
80	Zinc plates
81	6-volt, 12-volt and 32-volt lamps
82	20-amp and 30-amp electric cord ends obtained for use for moorage power