Search Results | Clear Search | Previous (in doc) | Next (in doc) | Prev Doc | Next Doc

View Complete Regulation

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 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
3Barkcloth
4Batting or fibrefill
5Black-out or dim-out fabric
6Burlap
7Cheesecloth
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
11Felt
12Heavy duty canvas and heavy duck cloth
13Heavy weight corduroy
14Heavy weight leather and hides
15Interfacing
16Mesh fabric, other than mesh fabric designed for making or repairing clothing
17Netting, other than tulle
18Oilcloth
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