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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 4

(sections 1, 49, 76 and 131)

Tangible Personal Property for Aquaculture Purpose

ItemTangible personal property for aquaculture purpose
1Aeration equipment, including compressors obtained for use to aerate water
2Alarm equipment designed to alert to changes in water conditions
3Antifoulants obtained for use on nets and boats
4Aquacultural harvesting machines
5Aquacultural planting machines
6Artificial lighting systems obtained for use in hatchery and nursery operations to promote plant growth, including replacement bulbs for such lighting systems
7Artificial seaweed
8Automated shellfish nursery systems
9Automatic analyzers for soil or water
10Automatic feeders
11Auxiliary generators
12Bags and containers obtained for use for transporting or packaging aquaculture products
13Barrels, styrofoam, whole logs and other items obtained for use for flotation, but not including structures supported by floats
14Boats not exceeding 20 m in length, and motors for those boats
15Booms obtained for use for lifting nets out of the water, other than pulleys and cranes attached to a boom
16Cables
17Centrifuges
18Chains
19Chemicals and pharmaceuticals
20Closed bag containment systems, including pumps and waste management equipment integrated into the systems
21Debyssing machines
22Declumping machines
23Dip nets and dip net bags
24Disease identification kits
25Disease monitoring kits
26Dissolved oxygen meters
27Egg graders
28Egg incubators
29Electric timing devices and controls for feeders
30Electric timing devices and controls for water flow
31Fabric and mesh
32Fish feed
33Fish tagging machines and tags
34Fish tanks
35Floats made of aluminum, galvanized steel, plastic, polyethylene or concrete, but not including structures supported by floats
36Float valves to regulate water pressure
37High-pressure washers
38Kelp cleaning and processing machinery
39Laboratory glassware
40Ladder racks
41Machinery and equipment designed for use to wash and grade aquatic animals or aquatic plants, but not including scales
42Meters that measure temperature or salinity
43Microscopes
44Minerals, medications and nutrients for fish
45Net pen units, but not including seine nets
46Netting for cages or pens
47Pearl nets, mussel socking and other netting designed for shellfish seed and grow-outs
48Pelton wheels
49pH meters
50Polyethylene shellfish culture bags
51Predator traps
52Pumps obtained for use to pump water into or out of fish enclosures, but not including fish elevators or fresh water lenses
53Qualifying 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
54Remote settling tanks obtained for use in the production of aquaculture products
55Rope
56Scallop ear hanging equipment, including ear hanging pins
57Seaweed and kelp harvesters
58Seed collectors, seed bivalves, seed, eggs, smolts and fry
59Shackles or thimbles obtained for use in joining ropes, cables or chains in mooring systems
60Steam generators obtained for use for cleaning hatcheries or nurseries
61Temperature chart recorders
62Trays, suspended from floats, obtained for use for growing oysters
63Tumblers obtained for use in oyster grow-out operations
64Water conditioning equipment
65Water filters
66Water sterilization equipment
67Winches, hooks and grapnels obtained for use for placing and retrieving aquaculture equipment

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