Home/Taxes and tax credits/Sales taxes/Provincial sales tax/Exemptions/PST exemptions and documentation requirements

PST exemptions and documentation requirements

Publication date: March 6, 2024

 Official mark of the BC Ministry of Finance

This page provides an overview of the PST exemptions contained in the Provincial Sales Tax Act (the Act) and the Provincial Sales Tax Exemption and Refund Regulation (the Regulation). It also includes information and documentation that collectors must obtain at or before the time of sale or lease in order to provide the exemption at the time of the sale or lease. Collectors are sellers and lessors registered, or required to be registered, to collect and remit the PST. 

Note: The list of exemptions on this page isn't exhaustive and may not include all conditions or limitations of the exemptions. Further details on specific exemptions, including documentation requirements, are provided in the applicable bulletin or page listed for that exemption. 

See a summary of the latest revisions to this page.

On this page

Documentation requirements

Goods

Software

Services

Other 

Legislation

Supporting documentation

For many exemptions, the collector isn't required to obtain any information or documentation from their customer before providing the exemption.

However, a number of exemptions require that the collector obtain specific information or documentation at or before the time of a sale or lease in order to provide the exemption at the time of the sale or lease. If the required information or documentation isn't provided at or before the time of the sale or lease, the collector must charge and collect, and the customer must pay PST on that sale or lease. If the customer later provides the required information or documentation, they may be eligible for a refund or credit of the PST from the collector, or for a refund from us. For more information on refunds and credits, see Bulletin PST 400, PST Refunds (PDF, 450KB).

Records of collectors

Exemptions requiring documentation from customers

If a specific exemption requires information or documentation as outlined below, the collector must keep a copy of the information or documentation to show why they did not collect PST. For example, to claim an exemption on a purchase of goods for resale, the customer must provide the collector with their PST number or, if they do not have a PST number, a completed exemption certificate.

If the collector obtains the customer’s PST number, the collector is required to record the PST number on the bill, invoice or receipt (if they issue one). If the collector has entered into  a written agreement with their customer for the purchase or lease of the exempt items, the collector must record the customer’s PST number on the written agreement. The collector must keep this documentation as part of their records.

If the customer provides an exemption certificate, the completed certificate must be kept by the collector to show why they did not collect PST.

In some cases, the collector may make future tax-exempt sales and leases to a customer on the basis of a completed exemption certificate if the information on the certificate is still correct and the collector is able to link the exempt sale to a specific exemption certificate. The customer is required to complete a new exemption certificate if any information provided in the certificate has changed since the certificate was originally completed.

Note: If the customer claims an exemption with the required documentation and it's later found that they did not qualify for the exemption, the customer is liable for any tax, interest and penalties associated with the purchase or lease. However, if the collector had reason to believe their customer was not entitled to the exemption and provided the exemption, the collector may also be subject to an assessment.

Exemptions not requiring documentation from customers

For exemptions that do not require the collector to obtain documentation from customers but require certain criteria be met to qualify for the exemption, the collector must keep records to show the criteria were met. For example, goods shipped by a collector for delivery outside of B.C. are exempt. Documentation isn't required to be obtained from the customer; however, the collector must keep records showing the goods were delivered outside B.C. (such as bills of lading, shipping documents).

Alternatives to exemption certificates

As an alternative to using the exemption certificates listed below, alternative certifications may be used, if all the required information and the declaration statement from the applicable exemption certificate is included. Providing the required information and the declaration statement in an electronic format is acceptable if the format includes an electronic signature.

An electronic signature may include an electronic acceptance or agreement of the declaration statement, or a statement indicating that transmitting the information and declaration electronically by the purchaser or lessee is agreement of the declaration.

Expand All | Collapse All

Goods

Health and medical products, and equipment for individuals with disabilities

 

Exempt items that do not require documentation

  • Artificial limbs and orthopaedic appliances
  • Bunion, callus and corn pads
  • Certified guide and service dogs (defined in the Guide Dog and Service Dog Act) that are trained by an accredited or recognized training school, or pass a public safety test
  • Dentures, including adhesives, liners and repair kits for dentures
  • First aid materials
  • Goods that are the result of a medical imaging procedure (such as X-ray pictures or ultrasound photos)
  • Hearing aids
  • Human organs, human tissue, human semen, human ova, human blood and human blood constituents
  • Oral vitamins and dietary supplements obtained for human consumption
  • Lift chairs designed to help a person move from standing to sitting or sitting to standing, or both
  • Menstrual and postpartum products (such as sanitary napkins or pads, tampons, cups and underwear)
  • Parts and materials obtained solely for the purpose of:
    • Modifying a motor vehicle (does not apply to multijurisdictional vehicles) to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
    • Equipping a motor vehicle (does not apply to multijurisdictional vehicles) with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability, if it is subsequently attached to, or becomes part of, the motor vehicle
  • Specified devices for use in the transportation of individuals with disabilities
  • Specified diabetic and ostomy supplies
  • Specified drugs and vaccines
  • Specified household medical aids, including medicated ointments, nasal sprays, cough syrups, and cold and flu remedies
  • Specified medical supplies and equipment for individuals with disabilities
  • Specified smoking cessation products

Note: These exemptions do not apply to items containing cannabis. However, drugs listed in Schedule I or IA of the Drug Schedules Regulation are exempt even if they contain cannabis.

 

Exempt items that require documentation

  • Clip-on sunglasses sold together with prescription eyeglasses if they are specifically designed to be attached to the eyeglasses
  • Dental and optical appliances (such as eyeglasses) sold on prescription or provided as a promotional distribution in certain situations
  • Hospital style beds sold on prescription

Documentation required: A prescription from a practitioner or registered optician as appropriate.

 

More information

Clothing

 

Exempt items that do not require documentation

  • Clothing patterns
  • Fabric, yarn, natural fibres, and synthetic thread that are commonly used in making or repairing clothing
  • Specified children-sized clothing and footwear
  • Used clothing and footwear sold for under $100 per item
 

Exempt items that require documentation

  • Adult-sized clothing and footwear obtained for children under 15 years old

Documentation required: A completed Certificate of Exemption – Children’s Clothing and Footwear (FIN 425) (PDF, 260KB) from the purchaser or lessee.

 

More information

School supplies

 

Exempt items that do not require documentation

  • Specified school supplies obtained for the use of a student who:
    • Is enrolled in an educational program provided by a qualifying school, or
    • Is being educated at home in accordance with the School Act
 

Exempt items that require documentation

  • Specified school supplies obtained by a qualifying school, school board or similar authority for the use of students or for use in instructing students

Documentation required: A detailed list or purchase order from the qualifying school, school board or similar authority that clearly indicates the specified school supplies and the portion that is exempt from PST.

 

More information

Publications

 

Exempt items that do not require documentation

  • Specified publications (such as qualifying books, magazines, periodicals, newspapers, employee newsletters, student yearbooks and sheet music)
 

More information

Gifts, prizes, draws and awards

 

Exempt items that require documentation

  • Goods (except vehicles, boats and aircraft) received as a gift from a qualifying donor and brought into B.C.
  • Goods (including vehicles, boats and aircraft) received as a gift by a registered charity from a qualifying donor
  • Goods (including vehicles, boats and aircraft) brought into B.C., and vehicles, boats and aircraft received in B.C. are all exempt to persons who win the goods in certain lottery contests, draws, games of chance or skill, or as an award for an achievement in a field of endeavor (including athletic and sporting events) if the goods are provided by a qualifying donor
  • Goods transferred as part of the distribution of a deceased individual’s estate
  • Vehicles, boats and aircraft received as a gift from a qualifying donor and brought into B.C., or received as a gift in B.C.

Documentation required: See Bulletins PST 308, PST on Vehicles (PDF, 400KB) and PST 312, Gifts (PDF, 460KB) for exemption details and documentation requirements.

 

More information

Goods entering or leaving B.C.

 

Exempt items that do not require documentation

  • Goods to be shipped by the seller for delivery outside B.C.
 

Exempt items that require documentation

  • New resident's effects (settler's effects)

Documentation required: See Bulletins PST 306, Goods Brought Into B.C. by New Residents (PDF, 400KB) and PST 308, PST on Vehicles (PDF, 400KB) for exemption details and documentation required.

  • Vehicle, boat or aircraft brought into B.C. to be given as a gift

Documentation required: See Bulletins PST 306, Goods Brought Into B.C. by New Residents (PDF, 400KB) and PST 312, Gifts (PDF, 460KB) for exemption details and documentation required.

  • Vehicle purchased or leased outside of B.C. and brought into B.C. to be immediately licensed as a multijurisdictional vehicle

Documentation required: The customer’s prorate account number. A Certificate of Exemption – Multijurisdictional Vehicles (FIN 441) (PDF, 300KB) may be used if a customer doesn't yet have a prorate number.

  • Vehicle purchased for use outside B.C.
  • Aircraft purchased for use outside B.C.

Documentation required: A completed Certificate of Exemption – Purchase of Vehicle or Aircraft for Use Outside B.C. (FIN 440) (PDF, 350KB) from the purchaser or lessee.

 

More information

Fuel, energy and energy conservation

 

Exempt items that do not require documentation

  • Electricity
  • Heat pumps, including electric heat pumps, renewable fuel powered heat pumps, fossil fuel powered heat pumps and hybrid heat pumps
  • Pelletized fuel, manufactured fire logs, barbeque briquettes
  • Wood and charcoal if obtained for use as a source of energy
  • Residential energy products (natural gas, specified heating oil, butane, naphtha, kerosene, methanol, heat, steam) acquired solely for residential use in a residential dwelling
  • Specified energy conservation material and equipment (such as weather stripping, thermal insulation material)
 

Exempt items that require documentation

  • ​Natural gas purchased for use in an internal combustion engine

Documentation required: A completed Certificate of Exemption – Natural Gas (FIN 449) (PDF, 200KB).

  • Specified hydroelectric power generation equipment

Documentation required: PST number or, if the customer does not have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

 

More information

​Safety equipment and apparel

 

Exempt items that do not require documentation

  • ​Automated external defibrillators (AEDs), parts and services for AEDs, including AED pads, and kits containing AEDs (effective March 1, 2023)
  • Specified work-related safety equipment and protective clothing designed to be worn by a worker (such as safety goggles, hearing protectors, welding helmets)
  • Specified general safety equipment and protective clothing (such as children’s car seats, safety helmets, portable fire extinguishers)
 

Exempt items that require documentation

  • Work-related safety equipment and protective clothing to be worn by, or attached to, a worker if:
    • Required under specified provincial work safety legislation, and
    • Purchased or leased by an employer, self-employed person or educational institution

Documentation required: PST number or, if the customer doesn't have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

 

More information

Industrial and commercial items

 

Exempt items that do not require documentation

  • Abrasives, dies, grinding wheels, jigs, moulds, patterns, polishing wheels and other specified items obtained for use in the manufacture, production, service or repair of goods or real property
  • Balls, rods and similar detached media obtained for use in the grinding of ore in the process of extracting minerals from ore
  • Boomsticks and specified used boom gear
  • Bottles for milk products if the bottles are:
    • Obtained for use to hold a milk product that is sold at a retail store, and
    • Returnable and reusable
  • Chemical substances, catalysts and direct agents obtained for use:
  • Film, photographic paper and chemicals obtained for use in developing film for business use by a commercial photographer or by a person in the business of photograph processing or finishing
  • Ships’ stores, other than liquor, if delivered to commercial vessels of more than 500 tons gross that normally operate in extraterritorial waters
  • ​Specified explosive supplies obtained for use in mineral exploration, extraction or processing, or the development of a mine except construction of an access road to a mine
 

More information

​Farming, fertilizers, fishing and aquaculture

 

Exempt items that do not require documentation

  • Living animals, plants and trees, the products of which ordinarily constitute food for human consumption
  • Specified grain, mill and other agricultural feeds and seeds obtained for use solely for an agricultural purpose
  • Specified fertilizer and other materials
  • The following when obtained for animals (which do not include household pets) to be sold in the regular course of business or the products of which ordinarily constitute food for human consumption:
    • Food
    • Oral vitamins and dietary supplements
    • Specified drugs and medicines, including salves, ointments, antiseptics and liniments
 

Exempt items that require documentation

  • Boats, fishing nets, fishing equipment and parts obtained by a qualifying commercial fisher for use solely for a commercial fishing purpose

Documentation required: A completed Certificate of Exemption – Commercial Fisher (FIN 455) (PDF, 350KB).

  • Specifically listed exempt aquaculture equipment and parts obtained by a qualifying aquaculturist for use solely for an aquaculture purpose

Documentation required: A completed Certificate of Exemption – Aquaculturist (FIN 456) (PDF, 190KB).

  • Specifically listed exempt farm equipment and parts obtained by a qualifying farmer for use solely for a farm purpose

Documentation required: A completed Certificate of Exemption – Farmer (FIN 458) (PDF, 240KB) or a valid B.C. Farmer Identity Card.

 

More information

Other exemptions for goods

 

Exempt items that do not require documentation

  • A recording of a motion picture production or audio production in specific circumstances
  • Aircraft powered by a turbine engine or solely by electricity and parts for those aircraft (except remotely piloted electric aircraft)
  • Certain bundled sales where the taxable component is $50 or less
  • Bicycles and tricycles (e-bikes and e-trikes) that are electric. To qualify, an e-bike or e-trike must meet the following requirements:
    • Has pedals or hand cranks that allow for the cycle to be propelled by human power
    • Wheels that measure 350mm or more in diameter (13.8 inches)
    • The electric motor or motors are not capable of propelling the cycle at a speed greater than 32 km/hr on level ground and do not have a continuous output power rating that exceeds 500W in total
    • Doesn't have a combustion engine
    • Isn't marketed as, or designed to look like an electric motorcycle, electric moped, electric scooter or another similar device
  • Bicycles that are non-motorized, and non-motorized tricycles where each wheel of the tricycle has a diameter of 350 mm or more (adult-sized)
  • Delivery charges on aggregate that is sold and delivered within B.C. if delivery by the seller is optional
  • Dry ice
  • Food products for human consumption, except liquor, soda beverages and certain other non-liquor beverages, and edible cannabis products
  • Fuel as defined in the Motor Fuel Tax Act (The exemption is from the 7% PST, not the ICE Fund tax discussed below)
  • Gold, silver or platinum in bullion or coin form, unless obtained for a purchase price greater than the market value of its gold, silver or platinum content (such as collector’s coins)
  • Goods sold for under $0.15
  • Goods provided to a purchaser on a continuous basis by means of a wire, pipeline or other conduit (in certain situations) as part of that person’s right to use real property or moorage facilities
  • Goods purchased at a duty-free shop by a person who is about to leave Canada
  • Goods purchased or leased on a passenger-carrying commercial vessel (such as a cruise ship) from a seller or lessor who has an established commercial presence on that vessel, if purchased or leased for use only during the course of a scheduled sailing:
    • From a port in B.C. to a port outside B.C.
    • From a port outside B.C. to a port in B.C., or
    • From a port outside B.C. to a port outside B.C.
  • Goods (other than an aircraft or a part for an aircraft) obtained by a person operating a commercial airline for use:
    • By the airline’s passengers during the airline’s interprovincial or international flights, or
    • By the airline in serving its passengers
  • Natural, cut evergreen trees sold as Christmas trees
  • Parts designed and obtained for use to repair or recondition most exempt goods
  • Remembrance Day poppies and wreaths
  • Self-propelled vessels of more than 500 tons gross
  • Specified goods acquired under the Freedom of Information and Protection of Privacy Act
  • The following software sold in a tangible format, or as part of goods (see also Software below):
    • Custom software
    • Custom modified software
    • Custom or custom modified software sold as part of a business sold as a going concern
    • Software source code in non-executable form
  • Used zero-emission vehicle (ZEV) purchased or leased from motor vehicle dealers (see items that require documentation for ZEVs purchased privately)
  • Water in liquid or frozen form
 

Exempt items that require documentation

  • A prototype or, if made for a prescribed purpose, a copy of a prototype if the prototype or copy is a result of research and development activities aimed at developing a new or improved product or a new or improved process
  • Goods obtained solely for processing, fabricating, manufacturing, attaching or incorporating into a prototype or copy described above
  • Goods obtained solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for retail sale or lease
  • Goods obtained solely for packaging other goods for retail sale or lease
  • Goods obtained solely for resale
  • Goods obtained solely for use in providing a related service to other goods if they remain part of, or attached to, the other goods after the service has been provided
  • Labels obtained solely for attaching to goods for sale or lease, provided they remain with the goods after the sale or lease
  • Purchases or leases of goods for the purpose only of leasing the goods to other persons

Documentation required: PST number or, if the customer doesn't have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

  • Goods repurchased at a sale if:
    • The purchaser takes possession of the goods under a security instrument, and
    • An applicable tax was paid by that purchaser in the previous purchase of the goods

Documentation required: The purchaser must retain proof an applicable tax (see section 56 of the Regulation) was paid on the previous purchase of the goods, and evidence of the security instrument.

  • Transfer due to dissolution of marriage or relationship

Documentation required: The recipient of the goods must retain a copy of the separation agreement, marriage agreement, court order, or agreement under Part 5 or 6 of the Family Law Act. ICBC will require a copy of this document if the transfer involves a vehicle.

  • Transfer of goods and software between related corporations, or to a new corporation

Documentation required: See Bulletin PST 210, Related Party Asset Transfers (PDF, 663KB) for exemption details and documentation required to be kept by corporations.

  • Used manufactured buildings in certain situations

Documentation required: See Bulletin PST 133, Manufactured Buildings (PDF, 500KB) for documentation required.

  • Used, qualifying zero-emission vehicle (ZEV) purchased privately

Documentation required: A completed Transfer/Tax form (APV9T) with the current odometer reading of the ZEV (see Bulletin PST 308, Vehicles (PDF, 400KB)).

  • Parts obtained for use in a trailer described below, or in a multijurisdictional vehicle
  • Trailers obtained for use solely with multijurisdictional vehicles
  • Vehicle purchased or leased in B.C. that is immediately licensed as a multijurisdictional vehicle

Documentation required: The customer’s prorate account number. A Certificate of Exemption – Multijurisdictional Vehicles (FIN 441) (PDF, 300KB) may be used if a customer doesn't yet have a prorate number.

 

More information

Software

 

Exempt items that do not require documentation

  • Custom modified software
  • New resident’s effects (settler’s effects) – software
  • Software sold as part of a business sold as a going concern
  • Software source code in non-executable form (see also Other exemptions for goods above)
  • Specified custom software
 

Exempt items that require documentation

  • Goods purchased substantially for the purpose of incorporating any software program or telecommunication contained in those goods into:
    • Other goods for the purpose of retail sale or lease, or
    • Software or a telecommunication service for the purpose of retail sale
  • Software purchased for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into goods, a telecommunication service or other software for the purpose of retail sale (or lease; goods only)
  • Software purchased substantially for:
    • Incorporating copies of the software into other software, a telecommunication service or goods for retail sale
    • Re-licensing copies of the software for retail sale
  • Software purchased for the purpose of being incorporated into a prototype, or copy of a prototype, if the prototype or copy is a result of research and development activities aimed at developing a new or improved product or a new or improved process (this exemption does not apply if the software is not specifically designed for the prototype or copy)
  • Software purchased for the sole purpose of selling the software to other persons

Documentation required: PST number or, if the customer doesn't have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

  • Software obtained by a qualifying commercial fisher for use on exempt electronic monitoring equipment if for use by a qualifying commercial fisher solely for a commercial fishing purpose

Documentation required: A completed Certificate of Exemption – Commercial Fisher (FIN 455) (PDF, 340KB).

  • Software obtained by a qualifying school, school board or similar authority for use substantially as a teaching aid for students

Documentation required: A detailed list or purchase order from the qualifying school, school board or similar authority, which clearly indicates the portion that is exempt from PST.

  • Transfer due to dissolution of marriage or relationship – software

Documentation required: The recipient of the software must retain a copy of the separation agreement, marriage agreement, court order, or agreement under Part 5 or 6 of the Family Law Act.

 

More information

Services

Services related to purchase

 

Exempt items that do not require documentation

  • Motor vehicle conversion or modification solely for the purpose of:
    • Modifying a motor vehicle (does not apply to multijurisdictional vehicles) to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
    • Equipping a motor vehicle (does not apply to multijurisdictional vehicles) with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability
 

More information

Related services

 

Exempt items that do not require documentation

  • Exempt services, including:
    • Boosting of a motor vehicle battery, other than recharging
    • Cleaning services, unless provided with taxable related services
    • Courier and mail services
    • Cutting goods in certain situations if no other related service (other than a related service that is exempt from PST) is provided to the goods
    • Diagnostic services, testing or safety inspections provided in relation to goods, or to provide an estimate for related services, including any dismantling and reassembly of the goods in order to provide the diagnostic services, testing, safety inspections or estimate if no other related service (other than a related service that is exempt from PST) is provided to the goods
    • Disposal services
    • Engraving services
    • Erecting, constructing, assembling or dismantling specified goods (such as scaffolding and construction cranes) for use in the construction, demolition, adjustment, repair, renovation, restoration or maintenance of real property or affixed machinery
    • Freight transportation services
    • Motor vehicle roadside tire changing
    • Motor vehicle towing
    • Moving services
    • Numbering, collating and folding pages
    • Packaging services
    • Plant growing services (such as tree seedlings) if the service is provided at a location other than on property owned, leased or used by the owner of the plants
    • Roadside unlocking of a motor vehicle
    • Services to attach or apply goods to, or remove goods from, an individual
    • Services to inspect, repair or replace goods as a result of a recall by its manufacturer, if the services are purchased by the manufacturer
    • Services to inspect, repair or replace goods under certain types of warranties, service contracts and maintenance agreements if purchased by the person who provided the warranty, service contract or maintenance agreement
    • Services to install goods as part of a window display service
    • Services to measure, weigh, grade or classify goods if no other related service (other than a related service that is exempt from PST) is provided to the goods
    • Services provided solely for the purpose of equipping a motor vehicle with an auxiliary driving control to facilitate the operation of the motor vehicle by an individual with a disability
    • Services provided solely for the purpose of modifying a motor vehicle to facilitate the use of the motor vehicle by, or the transportation of, an individual using a wheelchair
    • Services purchased by a corporation from a related corporation
    • Specified related services to an electronic device
    • Waxing a motor vehicle
  • Related services provided to specified goods, including:
    • Most exempt goods
    • An animal
    • A manufactured building
    • Most affixed machinery
    • Clothes dryers, clothes washers, curtains and draperies, dishwashers, freezers, ovens, refrigerators, rugs and carpets, rug-cleaning and carpet-cleaning machines, sewing machines, stoves and vacuums, if designed for household use
    • Clothing and footwear, except blades for skates
    • Goods that are typically attached or applied to an individual and remain attached or applied to the individual during and after the service is provided
  • Related services provided to goods while they are outside B.C. if:
    • The goods are taken or sent out of B.C. primarily for the purpose of using them outside of B.C. for a period of time, and
    • The related service is provided to the goods during that period
  • Related services provided outside B.C. to a taxable conveyance, such as an interjurisdictional aircraft or interjurisdictional railway rolling stock
  • Related services provided on a passenger-carrying commercial vessel (such as a cruise ship) by a seller who has an established commercial presence on that vessel during the course of a scheduled sailing:
    • From a port in B.C. to a port outside B.C.
    • From a port outside B.C. to a port in B.C., or
    • From a port outside B.C. to a port outside B.C.
 

Exempt items that require documentation

  • Related services provided in B.C. to goods that are brought or sent into B.C. for the sole purpose of having the related service provided, if the goods are immediately transferred out of B.C. after the services are provided

Documentation required: Shipping invoices or bills of lading showing the date the goods were shipped into B.C. and the date they were shipped out of province. If shipping invoices are not available, a written statement signed by the customer must be obtained.

  • Related services provided to boats, fishing nets, fishing equipment and parts if obtained by a qualifying commercial fisher for use solely for a commercial fishing purpose

Documentation required: A completed Certificate of Exemption – Commercial Fisher (FIN 455) (PDF, 340KB).

  • Related services provided to goods that a person (other than a small seller) stores, keeps or retains solely for the purpose of resale
  • Related services provided to goods that a PST registrant stores, keeps or retains solely for lease
  • Related services purchased for the sole purpose of reselling the related service to other persons

Documentation required: PST number or, if the customer doesn't have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

  • Related services provided to specifically listed exempt farm equipment and parts if obtained by a qualifying farmer for use solely for a farm purpose

Documentation required: A completed Certificate of Exemption – Farmer (FIN 458) (PDF, 240KB) or a valid B.C. Farmer Identity Card.

  • Related services provided to specifically listed exempt aquaculture equipment and parts if obtained by a qualifying aquaculturist for use solely for an aquaculture purpose

Documentation required: A completed Certificate of Exemption – Aquaculturist (FIN 456) (PDF, 190KB).

  • Related services to multijurisdictional vehicles and trailers used solely with multijurisdictional vehicles

Documentation required: The customer’s prorate account number.

 

More information

Accommodation

 

Exempt items that do not require documentation

  • Accommodation for which the charge for a unit of accommodation is $30 or less per day, or $210 or less per week (unless the accommodation is listed on an online marketplace)
  • Accommodation provided by a person who:
    • Doesn't list the accommodation on an online marketplace,
    • Has a gross revenue of less than $2,500 from the accommodation in the previous 12 months, and
    • Reasonably estimates a gross revenue of less than $2,500 in the next 12 months
  • Accommodation provided for a continuous period of 27 days or more to certain persons
  • Accommodation provided in premises normally operated by or on behalf of an employer to provide lodging to the employer’s employees, if purchased by an employee of the employer
  • Accommodation provided in industrial camps in certain situations
  • Accommodation provided by a religious or charitable organization at a summer camp or similar place
  • Accommodation provided without any of the following amenities: bed linen, heat (other than a wood-burning fireplace or wood-burning stove), electricity or indoor plumbing
  • Accommodation provided in tents
 

More information

Legal services

 

Exempt items that do not require documentation

  • Legal services provided to a corporation by an employee of a related corporation
  • Legal services provided to a lawyer, law firm, notary or notary firm for a particular client (in certain situations)
  • Legal services provided to an individual if the services are at least partly paid for by the Legal Services Society or by a funded agency within the meaning of the Legal Services Society Act
  • Specified legal services purchased by an aboriginal organization
 

More information

Telecommunication services

 

Exempt items that do not require documentation

  • Basic cable TV services provided by means of a wire or cable (doesn't apply to services provided by satellite or the Internet)
  • Certain telecommunication services purchased for the purpose of:
    • Public broadcast by a licensed radio or television broadcaster,
    • Making copies of the content of the telecommunication service for:
      • Public broadcast by a licensed radio or television broadcaster,
      • Public exhibition in a movie theatre or other public venue, or
      • Sale or lease
    • Copying or incorporating the content of the telecommunication service into another telecommunication service for:
      • Public broadcast by a licensed radio or TV broadcaster,
      • Public exhibition in a movie theatre or other public venue, or
      • Sale or lease
    • Copying or incorporating the content of the telecommunication service into goods or software for sale or lease
  • Conventional paging services that only allow the customer to receive messages through a pager
  • Data backup services when provided to a customer for the purpose of backing up the customer’s data that is installed on an electronic device
  • Residential phone services provided through a public switched telephone network by means of a wire or cable
  • Telecommunications sent or received by means of an electronic device that is ordinarily situated in B.C. if:
    • The telecommunications are both sent and received outside B.C., and
    • Any charges for the telecommunications are separately itemized on the purchaser’s invoice
  • Telecommunication services in the form of a toll-free number, unless they are for family or domestic use, or for a teleconference service
  • Telecommunication services purchased by certain organizations as part of an emergency communication system purchased from E-Comm Emergency Communications for Southwest British Columbia Incorporated, or the Capital Region Emergency Service Telecommunications Incorporated (CREST)
  • Telecommunication services provided to a purchaser as part of the purchaser’s participation in certain educational, training or instructional programs or activities if provided only to participants of the program or activity by the person offering that program or activity
  • Telecommunication services purchased from an accommodation provider in relation to a purchase of accommodation
  • Telecommunication services purchased on a passenger-carrying commercial vessel (such as a cruise ship) if provided for use only during the sailing from a seller who has an established commercial presence on that vessel during the course of a scheduled sailing:
    • From a port in B.C. to a port outside B.C.
    • From a port outside B.C. to a port in B.C., or
    • From a port outside B.C. to a port outside B.C.
  • Video provided to a customer in an intangible format if:
    • The video was produced specifically for the customer under a contract with that customer, and
    • The customer doesn't obtain the video, or copies of the video, in a tangible format
 

Exempt items that require documentation

  • Telecommunication services purchased solely for resale
  • Telecommunication services purchased substantially (more than 90%) for resale (the purchaser must self-assess on the portion that isn't resold)

Documentation required: PST number or, if the customer doesn't have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

 

More information

Other

Production machinery and equipment

 

Exempt items that require documentation

  • Qualifying machinery or equipment used in:
    • Exploration for, discovery of or development of petroleum or natural gas
    • Exploration for minerals or development of mines
    • Extraction or processing of minerals
    • Extraction or processing of petroleum or natural gas
    • Geophysical surveying
    • Local government power generation
    • Logging
    • Manufacturing
    • Pollution control
    • Providing manufacturing services to manufacturers
    • Software development
    • Transmission or distribution of goods or software
    • Waste management
  • Qualifying electrical machinery or equipment
  • Qualifying vehicle-mounted machinery and equipment
  • Qualifying parts and materials obtained for qualifying machinery or equipment
  • Related services and goods for use in providing services to qualifying machinery or equipment
  • Software used in certain situations with qualifying machinery and equipment

Documentation required: A completed Certificate of Exemption – Production Machinery and Equipment (FIN 492) (PDF, 360KB).

 

More information

LNG Canada Project

 

Exempt items that require documentation

  • Goods obtained for use primarily for the purposes of the project during the relevant period
  • Related services provided, before the cut-off date for the project, to exempt goods that were obtained for use primarily for the purposes of the project during the relevant period for those goods
  • Software obtained for use primarily to operate, control or monitor the LNG plant, or to operate particular machinery or equipment for use primarily to operate, control or monitor the LNG plant

Documentation required: A completed Certificate of Exemption – LNG Canada Project (FIN 495) (PDF, 230KB).

 

More information

Leases

 

Exempt items that require documentation

  • Goods sold to the lessor by the lessee under a sale and immediate lease-back arrangement, provided that the lessee previously paid an applicable tax on the goods

Documentation required: Proof the lessee purchased the goods, and paid an applicable tax on the goods.

 

More information

Affixed machinery and improvements to real property

 

Exempt items that require documentation

  • Goods that will be used by a real property contractor to fulfil a contract to supply and affix, or install, affixed machinery or improvements to real property where, under the terms of the contract, the goods are used such that they cease to be personal property at common law, if:
    • The contractor and their customer enter into an agreement that specifically states that the customer is liable for the PST on the goods, and
    • The agreement sets out the purchase price of the goods

Note: There must be written evidence of the agreement that specifically states that the customer is liable for the PST on the goods. The contractor must retain that written evidence.

Documentation required: Contractors must provide a PST number or a completed Certificate of Exemption – Contractor (FIN 491) (PDF, 410KB). Subcontractors must provide both a completed Certificate of Exemption – Subcontractor (FIN 493) (PDF, 230KB) and a Certificate of Exemption – Contractor (FIN 491) (PDF, 410KB) that has been completed by the general contractor and their customer.

  • Goods that will be used by a real property contractor to fulfil a written contract to supply and affix, or install, affixed machinery or improvements to real property where, under the terms of the contract, the goods are used such that they cease to be personal property at common law, if the contract is with:
    • The Government of Canada (unless the Government of Canada has agreed to pay PST),
    • A First Nation individual or band that would be exempt from PST under the Provincial Sales Tax Act if they had purchased, brought, sent or received the goods instead of the contractor, or
    • A person who would be exempt from PST under the Provincial Sales Tax Act if they had purchased, brought, sent or received the goods instead of the contractor

Documentation required: Contractors must provide a completed Certificate of Exemption – Contractor (FIN 491) (PDF, 410KB). Subcontractors must provide both a completed Certificate of Exemption – Subcontractor (FIN 493) (PDF, 230KB) and a Certificate of Exemption – Contractor (FIN 491) (PDF, 410KB) that has been completed by the general contractor and their customer who is exempt from PST.

 

More information

Purchases from small sellers

 

Exempt items that do not require documentation

  • Eligible goods purchased from a small seller
  • Software purchased from a small seller
  • Related services, legal services or telecommunication services purchased from a small seller
 

More information

ICE fund tax

 

Exempt items that do not require documentation

  • Fuel as defined in the Motor Fuel Tax Act, other than propane in a vapourized form delivered:
    • By a public utility, as defined in the Utilities Commission Act,
    • By pipe, and
    • To purchasers at the place where the propane will be used
 

Exempt items that require documentation

  • Energy products purchased for resale

Documentation required: PST number or, if the customer doesn't have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 230KB).

 

More information

First Nations

 

Exempt items that require documentation

  • Energy products purchased for resale
  • Goods delivered to, or purchased on, First Nations land
  • Goods leased by a First Nations individual or band who resides on First Nations land
  • Legal services purchased by a First Nations individual or band if the legal services relate to real property situated on First Nations land, or are provided on First Nations land
  • Related services and accommodation purchased by a First Nations individual or band if provided wholly on First Nations land
  • Software and telecommunication services purchased by a First Nations individual or band for use on or with an electronic device that is owned or leased by the First Nations individual or band and is ordinarily situated on First Nations land

Documentation required: For individuals, a certificate of Indian Status Card. For purchases and leases on behalf of the band, written authorization from the band signed by a band official and showing the band name and number.

 

More information

Members of the Diplomatic and Consular Corps

 

Exempt items that require documentation

  • Exemptions for specified members of the Diplomatic and Consular Corps and other foreign officials and their spouses

Documentation required: Diplomatic or consular identity card issued by the government of Canada.

 

More information

Legislation

This information is for your convenience and guidance and is not a replacement for the legislation.

Latest revisions to this page:
March 6, 2024

  • Added certified guide and service dogs
  • Revised references from feminine hygiene products to menstrual and postpartum products
Stay up to date

Subscribe to receive email notifications when we update our website.

Contact information

Our hours of operation are Monday through Friday, 8:30 am - 4:30 pm.

Within Canada and the U.S.A. Toll Free
1-877-388-4440
Phone
1-250-410-0373
Email
CTBTaxQuestions@gov.bc.ca