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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 5

[en. B.C. Reg. 216/2013, App. 1, s. 29.]

(section 11)

Tangible Personal Property Not Exempt under Section 11

ItemTangible personal property
1Aluminized heat-resistant fabric
2Ballistic nylon
4Batting or fibrefill
5Black-out or dim-out fabric
8Fabric packaged and sold as clothing
9Fabric packaged or labelled for a purpose other than making or repairing clothing
10Fabric that is pre-printed with or incorporates a design or instructions and is not intended for making clothing
12Heavy duty canvas and heavy duck cloth
13Heavy weight corduroy
14Heavy weight leather and hides
16Mesh fabric, other than mesh fabric designed for making or repairing clothing
17Netting, other than tulle
19Plasticized, plastic backed, rubber backed or rubber coated fabric
20Pre-cut pieces of fabric packaged, labelled or offered for sale for a purpose other than making or repairing clothing
21Upholstery fabric, other than lightweight upholstery fabric
22Vinyl fabric, including fabric created with polyvinyl chloride but not including lightweight vinyl fabric

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