Exemptions for goods acquired solely for resale

Goods acquired solely for resale are considered exempt from PST. You are not required to pay PST when you purchase goods solely for resale or lease to your customers.

To purchase goods exempt from PST, you can:

• Give the supplier your PST number
• If you do not have a PST number, complete a Certificate of Exemption – General (FIN 490) (PDF, 200KB) and give it to the supplier

If your supplier charges you PST on your purchase of goods for resale, you may ask the supplier to refund or credit you the PST within 180 days from the date the PST was charged. After the 180 days, they cannot provide you with a refund or credit.

Alternatively, you may apply to us for a refund of the PST you paid. For more information, please see Bulletin PST 208, Goods for resale (PDF, 316KB).

If you make a purchase that includes both exempt goods for resale and taxable goods you will use to fulfil a contract, tell your supplier which goods are exempt and which goods are taxable. If your supplier does not charge you PST on the taxable goods, you must self-assess the PST due. To self-assess the PST, complete a Casual Remittance Return (FIN 405) (PDF, 260KB).

Related information

For information about retail and wholesale of goods as a contractor, including how to manage your inventory, visit Charging and collecting PST for contractors and Managing mixed inventories.

For information about refunds on PST you may have paid for goods intended for resale, visit Refunds on goods for resale.