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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 21, 2022.
Link to consolidated regulation (PDF)
Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended October 12, 2021 by B.C. Reg. 262/2021]

Schedule 3

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

(sections 1, 66 and 130)

Fishing Equipment for Commercial Fishing Purpose

ItemFishing equipment
1Aeration equipment
2Anchors, anchor chain, links and shackles
3Bait
4Barometers
5Batteries obtained for use for boats, gill net lights, radios and radio equipment
6Bilge pumps obtained for use for pumping out water resulting from ice used for freezing or cooling fish
7Black trawl anchors
8Bluestone
9Boat fenders
10Boat hand bailers
11Boathooks
12Bolts obtained for use for attachment to a boat
13Buoys obtained for use for indicating location of nets
14Chain
15Charts and navigating instruments
16Chocks obtained for use for attachment to a boat for guiding lines
17Compression fittings obtained for use on a boat
18Connectors obtained for use as part of fishing gear
19Depth sounders
20Dinghies
21Direction finders
22Electronic monitoring equipment designed for use for monitoring fishing activities, and software designed for use on such equipment
23Engines obtained for use with boats, including outboard motors
24Fast eye blocks
25Fasteners made of galvanized steel, stainless steel, brass or galvanized brass
26Fibreglass cloth and resin obtained for use for boat repairs
27Fish hooks, sinkers, jigs, plugs, lures, spoons and spoon metal
28Fish lines
29Fish tags and tagging equipment
30Floats obtained for use with fishing nets
31Fog bells and horns
32Fuel pumps
33Gaffs
34Galvanized steering blocks
35Gill net lights
36Gurdies
37Heat-shield insulation blankets obtained for use for boat engines
38Ice blankets
39Loose hook blocks
40Marine electrolysis eliminators
41Marine paint
42Metal shapes obtained for use on a boat to designate the type of boat or the direction in which fishing gear is set
43Navigation lights
44Net covers
45Net dye
46Oar locks and row locks
47Oars
48Otter trawl net leather
48.1Pet food obtained for use as bait for shrimp
49Plastic wood and putty
50Plumbing fittings obtained for use on a boat
51Portlights
52Propellers
53Quadrants designed for rudders
54Radar reflectors
55Radios and radio equipment
56Recorder paper
57Refrigeration equipment designed for installation on boats
58Rocking stabilizers
59Rope obtained for use on a boat or with a fishing net
60Safety-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
61Sails
62Ship clocks obtained for use on a boat
63Ship-to-shore radio telephones, but not including cellular telephones
64Signal bells
65Sinks and toilets obtained for use on a boat
66Snatch blocks obtained for use for holding fishing net lines
67Steering wheels
68Stoves and oil burners
69Tarpaulins and hatch covers
70Tide tables
71Traps
72Trolling bells
73Trolling blocks obtained for use to guide fishing lines
74Trolling springs and swivels obtained for use as part of fishing lines
75Turnbuckles obtained for use to tighten wires on a mast
76Underwater viewing scopes
77Water pumps
78Winches
79Wood manufactured for marine use if obtained for use for boat repairs
80Zinc plates
816-volt, 12-volt and 32-volt lamps
8220-amp and 30-amp electric cord ends obtained for use for moorage power

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