You are exempt from PST on goods you acquire to fulfill a written contract if the contract is with the Government of Canada (unless the Government of Canada has agreed to pay the PST).
You are also exempt from PST on goods you acquire to fulfil a written contract with the following persons if you acquire the goods in a way, or for use, that would exempt the person from PST if they were to have acquired the goods themselves at sale rather than under a real property contract:
You are exempt from PST on goods you acquire to fulfil a written contract if the contract is with a First Nations individual or band and if all of the following criteria are met:
For more information on documenting and claiming exemptions with First Nations, see Bulletin PST 314, Exemptions for First Nations (PDF, 370KB)
To claim this exemption, you must have the written contract in place at or before the time you acquire the goods.
You must provide a Certificate of Exemption – Contractor (FIN 491) form completed by both you and the customer. You cannot use your PST number to claim this exemption.
Subcontractors must provide both a completed Certificate of Exemption – Subcontractor (FIN 493) (PDF, 230KB) form and a Certificate of Exemption – Contractor (FIN 491) (PDF, 410KB) form that has been completed by the general contractor and their customer who is exempt from PST.
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