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Reg. 97/2013 - Consolidated Regulations of British Columbia","","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.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/provincial-sales-tax-exemption-and-refund-regulation-bc-reg-972013-consolidated-regulations-of-british-columbia/203808/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/provincial-sales-tax-exemption-and-refund-regulation-bc-reg-972013-consolidated-regulations-of-british-columbia/203808.png","ImageObject",300,407,{"name":92,"@type":93},"Maya Linwood","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-09","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What law authority is the B.C. Reg. 97/2013 regulation made under?","Question",{"text":112,"@type":113},"It is made under the Provincial Sales Tax Act, including the referenced sections of the Act.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the regulation structure exemptions?",{"text":117,"@type":113},"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.",{"name":119,"@type":110,"acceptedAnswer":120},"Is the consolidated regulation an official legal copy?",{"text":121,"@type":113},"No. The text states it is an unofficial consolidation provided for convenience and not prepared for the purposes of the Evidence Act.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},203808,1788564027,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},962084928432,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Provincial Sales Tax Act  \nPROVINCIAL SALES TAX EXEMPTION AND REFUND REGULATION  \nB.C. Reg. 97/2013  \nDeposited 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  \nConsolidated Regulations of British Columbia  \nThis is an unofficial consolidation.  \nB.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.  \nThis is an unofficial consolidation provided for convenience only. This is not a copy prepared for the purposes of the Evidence Act.  \nThis 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).  \nSee 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).  \nPrepared by:  \nOffice of Legislative Counsel Ministry of Attorney General Victoria, B.C.  \nProvincial Sales Tax Act  \nPROVINCIAL SALES TAX EXEMPTION AND REFUND REGULATION  \nB. C . Reg. 97/2013  \nContents  \nPART 1 – DEFINITIONS AND INTERPRETATION  \n1 Definitions 1  \n2 Interpretation of Schedule 2 6  \n2.1 Heat pump 6  \nPART 2 – EXEMPTIONS IN RELATION TO TANGIBLE PERSONAL PROPERTY Division 1 – Health and Medical Products and Equipment for Individuals  \nwith Disabilities  \n3 Drugs and health products 6  \n4 Household medical aids 7  \n4.1 Exception – cannabis 8  \n5 Diabetic and ostomy supplies 8  \n6 Human parts and reproductive products 9  \n7 Devices for use in transportation of individuals with disabilities 9  \n8 Medical supplies and equipment for individuals with disabilities 10  \nDivision 2 – Clothing  \n9 Children’s clothing and footwear 10  \n10 Used clothing and footwear 12  \n11 Clothing patterns and related materials 12  \nDivision 3 – School Supplies  \n12 Definition 13  \n13 School supplies obtained for use of student 13  \n14 School supplies obtained by qualifying school, school board or  \nsimilar authority 13  \nDivision 4 – Publications  \n15 Definitions 16  \n16 Publications 17  \n17 Calculation of content of magazines, periodicals and newspapers 18  \nDivision 5 – Gifts, Prizes, Draws and Awards  \n17.1 Gifts 19  \n18 Gifts between family members 20  \n19 Registered charities 21  \n20 Prizes, draws and awards 23  \n21 Inheritance of tangible personal property 25  \nDivision 6 – Tangible Personal Property Entering or Leaving British Columbia  \n22 New resident’s effects – tangible personal property 25  \n23 Vehicle, boat or aircraft brought into British Columbia for gift 26  \n24 Vehicle purchased for use outside British Columbia 27  \n25 Aircraft purchased for use outside British Columbia 28  \n26 Tangible personal property shipped outside British Columbia 28  \nDivision 7 – Fuel, Energy and Energy Conservation  \n27 Fuel for use as source of energy 29  \n28 Residential energy products 29  \n29 Electricity for residential and farm use 29  \n29.1 Continuous supply of tangible personal property as part of use of real property or moorage facilities 30  \n30 Energy conservation 30  \n30.1 Heat pumps 32  \n31 Tangible personal property for use for hydroelectric power generation 32  \nDivision 8 – Safety Equipment and Apparel  \n32 Work-related safety equipment 33  \n33 Equipment and apparel for specific purpose 33  \n34 Marine safety equipment 34  \n35 Safety equipment and apparel 35  \nDivision 9 – Industrial and Commercial Items  \n36 Mining supplies 36  \n37 Boomsticks and used boom gear 36 ","cbCaiaZHN4XVoqDz","https://ap.wps.com/l/cbCaiaZHN4XVoqDz","pdf",763460,192,"English","# Contents\n## PART 1 - DEFINITIONS AND INTERPRETATION\n## PART 2 - EXEMPTIONS IN RELATION TO TANGIBLE PERSONAL PROPERTY\n## PART 3 - EXEMPTIONS IN RELATION TO SOFTWARE","[{\"question\":\"What law authority is the B.C. Reg. 97/2013 regulation made under?\",\"answer\":\"It is made under the Provincial Sales Tax Act, including the referenced sections of the Act.\"},{\"question\":\"How does the regulation structure exemptions?\",\"answer\":\"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.\"},{\"question\":\"Is the consolidated regulation an official legal copy?\",\"answer\":\"No. The text states it is an unofficial consolidation provided for convenience and not prepared for the purposes of the Evidence Act.\"}]","Provincial Sales Tax Exemption and Refund Regulation - B.C. Reg. 97/2013 - Consolidated Regulations of British Columbia | PDF",484]