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Copyright © King's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

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 30, 2026.

Link to consolidated regulation (PDF)

Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025]

Contents

Part 1 —

Definitions and

Interpretation

Definitions

Interpretation of

Schedule 2

2.1

Heat pump

Part 2 — Exemptions in Relation to Tangible Personal Property

Division 1 — Health and Medical Products and Equipment for Individuals with Disabilities

Drugs and health products

Household medical aids

4.1

Exception — cannabis

Diabetic and ostomy supplies

Human parts and reproductive products

Devices for use in transportation of individuals with disabilities

Medical supplies and equipment for individuals with disabilities

Division 2 — Clothing

Children's clothing and footwear

Used clothing and footwear

Clothing patterns and related materials

Division 3 — School Supplies

Definition

School supplies obtained for use of student

School supplies obtained by qualifying school, school board or similar authority

Division 4 — Publications

Definitions

Publications

Calculation of content of magazines, periodicals and newspapers

Division 5 — Gifts, Prizes, Draws and Awards

17.1

Gifts

Gifts between family members

Registered charities

Prizes, draws and awards

Inheritance of tangible personal property

Division 6 — Tangible Personal Property Entering or Leaving British Columbia

New resident's effects — tangible personal property

Vehicle, boat or aircraft brought into British Columbia for gift

Vehicle purchased for use outside British Columbia

Aircraft purchased for use outside British Columbia

Tangible personal property shipped outside British Columbia

Division 7 — Fuel, Energy and Energy Conservation

Fuel for use as source of energy

Residential energy products

Electricity for residential and farm use

29.1

Continuous supply of tangible personal property as part of use of real property or moorage facilities

Energy conservation

30.1

Heat pumps

Tangible personal property for use for hydroelectric power generation

Division 8 — Safety Equipment and Apparel

Work-related safety equipment

Equipment and apparel for specific purpose

Marine safety equipment

Safety equipment and apparel

Division 9 — Industrial and Commercial Items

Mining supplies

Boomsticks and used boom gear

Chemical substances, catalysts and direct agents

Abrasives, dies, jigs, patterns and moulds

Photographers and printers

Prototypes

Ships' stores

Bottles for milk products

Division 10 — Farming, Fertilizers, Fishing and Aquaculture

Animals and plants

Feed

Farmers

Fertilizer and other materials

Commercial fishers

Aquaculturists

Division 11 — Other Exemptions in Relation to Tangible Personal Property

Transfer due to dissolution of marriage or relationship

Poppies, wreaths and natural, cut Christmas trees

Exemptions in relation to food — liquor and food products containing cannabis not exempt

Dry ice

Gold, silver or platinum

Exemptions in relation to transportation

Tangible personal property subject to security instrument

Parts

Used manufactured buildings

Custom software, custom modified software and other software

Freedom of information and protection of privacy

60.1

Repealed

60.2

Purchases at duty free shop

60.3

Delivery charge for aggregate

60.4

Purchases and leases on commercial vessels

60.5

Repealed

Division 12 — Evidence Relating to Exemptions under Act in Respect of Tangible Personal Property

Evidence relating to exemption under

section 44 (2) of Act

61.1

Evidence relating to exemption of natural gas under

section 140 of Act

Evidence relating to exemptions under

section 141 (1) of Act

Evidence relating to exemptions under

section 142 of Act

Part 3 — Exemptions in Relation to Software

Division 1 — Exemptions in Relation to Software

Software obtained by qualifying school, school board or similar authority

New resident's effects — software

Commercial fishers

Transfer due to dissolution of marriage or relationship

Custom software, custom modified software and other software

68.1

Software purchased by First Nation individual or band

Software incorporated into prototypes

Division 2 — Evidence Relating to Exemptions under Act in Respect of Software

Evidence relating to exemptions under

section 113 (1) of Act

Part 4 — Exemptions in Relation to Services

Division 1 — Services Related to Purchase

Motor vehicle conversion for individuals with disabilities

Motor vehicle modification for individuals with disabilities

72.1

First Nation individual or band

Division 2 — Related Services in Relation to Tangible Personal Property

Tangible personal property for which service is exempt — general

Tangible personal property for which service is exempt — farmers

Tangible personal property for which service is exempt — commercial fishers

Tangible personal property for which service is exempt — aquaculturists

76.1

Services provided outside British Columbia in relation to taxable conveyance

Exempt services

77.1

Related services on commercial vessels

77.2

Related services not exempt during lease of tangible personal property

Division 3 — Accommodation

Exemptions in relation to accommodation

Division 4 — Legal Services

Definitions

Legal services provided under contract

Legal services provided to First Nation individuals

Legal services provided to corporations

Division 5 — Telecommunication Services

Telephone and communication services

Cable television services

Education programs

Photographers

Repealed

Telecommunication service in relation to purchase of accommodation

88.1

Telecommunication service purchased by First Nation individual or band

88.2

Telecommunication services on commercial vessels

Division 5.1 — Online Marketplace Services

88.3

Services provided by related corporation to online marketplace facilitator

Division 6 — Evidence Relating to Exemptions under Act in Respect of Services

Evidence relating to exemptions under

section 130 (3) of Act

89.1

Evidence relating to exemptions under

section 134.3 (4) of Act

Part 5 — Production Machinery and Equipment

Division 1 —

Definitions and

Interpretation

Definitions

Interpretation

Division 2 — Exemptions for Machinery and Equipment

91.1

Definition

Manufacturing

Software development

Exploration for, discovery of or development of petroleum or natural gas

Extraction or processing of petroleum or natural gas

Exploration for minerals or development of mines

Extraction or processing of minerals

Geophysical surveying

Pollution control

Waste management

Transmission or distribution of tangible personal property, a clean energy resource or software

Electrical machinery or equipment

Service providers

Logging

Local government power generation

Vehicle-mounted machinery or equipment

Division 3 — Related Exemptions

Definitions

Parts and materials

Tangible personal property for use in providing services

Exclusions from exemptions under sections 108 and 109

Machinery or equipment to operate, control or monitor qualifying machinery or equipment

Software related to qualifying machinery or equipment

Services related to qualifying machinery or equipment

Division 4 — Exclusions from Exemptions

Tangible personal property excluded from exemptions under Divisions 2 and 3

Persons excluded from exemptions under Divisions 2 and 3

Division 5 — Prescribed Provisions and Evidence Relating to Production Machinery and Equipment

Definition

Provisions prescribed for purposes of sections 89 (2), 90 (4), 99 (6) and 112 (2) of Act

Provisions prescribed for purposes of

section 145 of Act

Declarations required under

section 145 of Act

Declaration required under

section 30 (7) (

a) of Act

Division 6 — Refund for Production Machinery and Equipment

120.1

Construction or maintenance of road for mine site

120.2

Machinery or equipment leased for construction or maintenance of road for mine site

Part 5.1 — Specified Major Projects

Division 1 —

Definitions

120.3

Definitions and

interpretation

Division 2 — Exemptions

120.4

Tangible personal property for use in project

120.41

Software

120.42

Services

120.43

Electricity

Division 3 — Exclusions from Exemptions

120.5

Tangible personal property excluded from exemptions under Division 2

Division 4 — Prescribed Provisions

120.6

Definition

120.61

Provisions prescribed for purposes of sections 89 (2), 90 (4), 99 (6) and 112 (2) of Act

120.62

Provisions prescribed for purposes of

section 145 of Act

120.63

Declarations required under

section 145 of Act

120.64

Declaration required under

section 30 (7) (

a) of Act

Part 6 — Refunds

Medical equipment and software purchased with charity funds

Tangible personal property and software purchased with parents' advisory council funds

Motor vehicle transported outside British Columbia

123.1

Used motor vehicles

Repealed

124.1

Promotional material

124.2

Aircraft converted to electric operation

Repealed

125.1

Gift of vehicle, boat or aircraft between family members

125.2

Gift of vehicle, boat or aircraft to registered charity

125.3

Refund for prizes, draws and awards

125.4

Gifts of tangible personal property from outside Canada

Gifts, prizes, draws and awards from outside Canada

126.1

Refund of tax paid by contractor

Residential energy products used for residential use

Substances on which tax paid under Motor Fuel Tax Act

Tangible personal property used for farm purpose

Tangible personal property and software used for commercial fishing purpose

Tangible personal property used for aquaculture purpose

Claiming races

132.1

Tangible personal property and software used after tax paid under tax payment agreement

132.2

Delivery charge for aggregate

Purchase of accommodation for 27 days or more

Refund or deduction for bad debts

134.1

Persons prescribed under

section 153

Part 7 — Refunds and Credits for

Multijurisdictional Vehicles

Credit if vehicle ceases to be multijurisdictional

Refund or credit of tax if fleet licensing changed

Refund if vehicle ceases to be multijurisdictional

137.1

Refund at end of vehicle licence period

Credit if tax previously paid

138.1

Refunds from Insurance Corporation of British Columbia

138.2

Special refunds by Insurance Corporation of British Columbia

Refund or credit for trade-in vehicles

Part 8 — Refunds and Credits for Exclusive Products

Refund or credit if subsequent sale to exempt purchaser

Refund or credit if subsequent sale for less than suggested retail price

Refund or credit if exclusive product used by independent sales contractor or provided to another person at no cost

Refund or credit if exclusive product returned to direct seller

Refund by director if direct seller does not provide refund or credit

Refund by director for bad debts

Refund by director if exclusive product not sold

No more than one refund or credit

Part 9 — Related Party Asset Transfers

Division 1 —

Definitions and

Interpretation

Definitions and

interpretation

Division 2 — Tangible Personal Property Transferred between Related Parties

Tangible personal property transferred between related corporations

Tangible personal property leased from related corporation

Tangible personal property transferred to new corporation — wholly owned and controlled

Tangible personal property transferred to new corporation — not wholly owned and controlled

Division 3 — Software Transferred between Related Parties

Software transferred between related corporations

Software transferred to new corporation — wholly owned and controlled

Software transferred to new corporation — not wholly owned and controlled

Schedule 1

Schedule 2

Schedule 3

Schedule 4

Schedule 5

Schedule 6

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