Refunds of PST on goods you resell
Last updated on April 1, 2025If you paid PST on goods you purchased to hold for fulfilling your contracts and you later resell those goods without installing them (or using them for any other purpose other than holding them in storage), you can apply for a refund of the PST you paid on those goods.
For example: You pay PST on the purchase of five pallets of tile and use two of the pallets to fulfil a contract. You make no other use of the remaining three pallets. You decide to sell the remaining three pallets directly to your customers without installation, charging them PST on the sale price. You can apply for a refund of the PST you paid on your purchase of the three unused and resold pallets.
To apply for this refund, you need to:
- Complete an Application for Refund - General (FIN 355)
- Provide a fully completed refund claim schedule, as described in the instructions for the application form
- Provide a copy of your purchase invoices for the goods you acquired to fulfil your contracts
- Provide a copy of the resale invoices for any of the goods you resold
We may request additional documentation depending on the details of your claim.
Refund on goods incorporated into other goods for resale
If you paid PST on goods you purchased to hold for fulfilling your contracts and you later incorporate those goods into other goods that you resell without installing them (or using them for any other purpose other than holding them in storage), you can apply for a refund of the PST you paid on those goods.
If you incorporate only some of the goods that you paid PST on into other goods that you resell, you can only claim a refund on the portion of the goods that was incorporated.
For example: You pay PST on the purchase of a box of 100 nails and a bundle of 12 pieces of plywood. You use 50 of the nails and 4 pieces of the plywood to fulfil a contract. You use the remaining 50 nails and 8 pieces of plywood to make a door that you sell to a customer and do not install. You may apply for a refund for half of the PST you paid on the purchase of the nails and two-thirds of the PST you paid on the purchase of the plywood.
To apply for this refund, you need to:
- Complete an Application for Refund – General (FIN 355) (PDF, 270KB)
- Provide a fully completed refund claim schedule, as described in the instructions for the application form
- Provide a copy of your purchase invoices for the goods you acquired to fulfil your contracts
- Provide a copy of the resale invoices for any of the goods you resold
We may request additional documentation depending on the details of your claim.
Contact information
Our hours of operation are Monday through Friday, 8:30 am - 4:30 pm.
 1-877-388-4440
1-250-410-0373