Provincial Sales Tax Exemption and Refund Regulation - B.C. Reg. 97/2013 - Consolidated Regulations of British Columbia

Sep 4, 2026

Regulation establishes the framework for provincial sales tax exemptions and refunds in British Columbia under the Provincial Sales Tax Act. It consolidates amendments deposited and in force as of each page’s currency date, while clarifying that the consolidation is unofficial and for convenience only. The regulation defines exemptions for tangible personal property, including medical products, clothing, school supplies, publications, gifts and awards, resident effects, fuel and energy conservation items, safety equipment, industrial and commercial items, and related evidence requirements.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages192

Reading Time8 h 4 min

AccessFree to download

Contents

PART 1 - DEFINITIONS AND INTERPRETATION

PART 2 - EXEMPTIONS IN RELATION TO TANGIBLE PERSONAL PROPERTY

PART 3 - EXEMPTIONS IN RELATION TO SOFTWARE

Provincial Sales Tax Act PROVINCIAL SALES TAX EXEMPTION AND REFUND REGULATION B.C. Reg. 97/2013 Deposited March 1, 2013 and effective April 1, 2013 Last amended May 1, 2025 by B.C. Reg. 207/2022, as amended by B.C. Reg. 56/2025 Consolidated Regulations of British Columbia This is an unofficial consolidation. B.C. Reg. 97/2013 (O.C. 130/2013), deposited March 1, 2013 and effective April 1, 2013, is made under the Provincial Sales Tax Act, S.B.C. 2012, c. 35, ss. 236, 241, 242 and 243. This is an unofficial consolidation provided for convenience only. This is not a copy prepared for the purposes of the Evidence Act. This consolidation includes any amendments deposited and in force as of the currency date at the bottom of each page. See the end of this regulation for any amendments deposited but not in force as of the currency date. Any amendments deposited after the currency date are listed in the B.C. Regulations Bulletins. All amendments to this regulation are listed in the Index of B.C. Regulations. Regulations Bulletins and the Index are available online [at](at www.bclaws.ca)[ www.bclaws.ca](at www.bclaws.ca). See the User Guide for more information about the Consolidated Regulations of British Columbia. The User Guide and the Consolidated Regulations of British Columbia are available online [at](at www.bclaws.ca)[ www.bclaws.ca](at www.bclaws.ca). Prepared by: Office of Legislative Counsel Ministry of Attorney General Victoria, B.C. Provincial Sales Tax Act PROVINCIAL SALES TAX EXEMPTION AND REFUND REGULATION B. C . Reg. 97/2013 Contents PART 1 – DEFINITIONS AND INTERPRETATION 1 Definitions 1 2 Interpretation of Schedule 2 6 2.1 Heat pump 6 PART 2 – EXEMPTIONS IN RELATION TO TANGIBLE PERSONAL PROPERTY Division 1 – Health and Medical Products and Equipment for Individuals with Disabilities 3 Drugs and health products 6 4 Household medical aids 7 4.1 Exception – cannabis 8 5 Diabetic and ostomy supplies 8 6 Human parts and reproductive products 9 7 Devices for use in transportation of individuals with disabilities 9 8 Medical supplies and equipment for individuals with disabilities 10 Division 2 – Clothing 9 Children’s clothing and footwear 10 10 Used clothing and footwear 12 11 Clothing patterns and related materials 12 Division 3 – School Supplies 12 Definition 13 13 School supplies obtained for use of student 13 14 School supplies obtained by qualifying school, school board or similar authority 13 Division 4 – Publications 15 Definitions 16 16 Publications 17 17 Calculation of content of magazines, periodicals and newspapers 18 Division 5 – Gifts, Prizes, Draws and Awards 17.1 Gifts 19 18 Gifts between family members 20 19 Registered charities 21 20 Prizes, draws and awards 23 21 Inheritance of tangible personal property 25 Division 6 – Tangible Personal Property Entering or Leaving British Columbia 22 New resident’s effects – tangible personal property 25 23 Vehicle, boat or aircraft brought into British Columbia for gift 26 24 Vehicle purchased for use outside British Columbia 27 25 Aircraft purchased for use outside British Columbia 28 26 Tangible personal property shipped outside British Columbia 28 Division 7 – Fuel, Energy and Energy Conservation 27 Fuel for use as source of energy 29 28 Residential energy products 29 29 Electricity for residential and farm use 29 29.1 Continuous supply of tangible personal property as part of use of real property or moorage facilities 30 30 Energy conservation 30 30.1 Heat pumps 32 31 Tangible personal property for use for hydroelectric power generation 32 Division 8 – Safety Equipment and Apparel 32 Work-related safety equipment 33 33 Equipment and apparel for specific purpose 33 34 Marine safety equipment 34 35 Safety equipment and apparel 35 Division 9 – Industrial and Commercial Items 36 Mining supplies 36 37 Boomsticks and used boom gear 36

FAQs

What law authority is the B.C. Reg. 97/2013 regulation made under?

It is made under the Provincial Sales Tax Act, including the referenced sections of the Act.

How does the regulation structure exemptions?

It organizes exemptions for tangible personal property across multiple divisions (e.g., health and medical products, clothing, school supplies, publications, gifts and awards, resident effects, fuel and energy conservation, safety equipment, and industrial and commercial items), followed by exemptions related to software.

Is the consolidated regulation an official legal copy?

No. The text states it is an unofficial consolidation provided for convenience and not prepared for the purposes of the Evidence Act.

Sep 4, 2026

Upload by Maya Linwood