Refunds of PST on goods shipped out of B.C.

Refunds of PST on goods shipped out of B.C. without being used in B.C.

If you paid PST on the purchase of goods in B.C. for business use, you may be eligible for a refund of PST if:

• The goods were shipped out of B.C. for use outside of B.C. (including in your own vehicle), and
• No use was made of the goods while they were in B.C. except for storage and shipping of the goods out of B.C.

In this example, you must pay PST when you purchase the building materials. However, you may be eligible for a refund of PST because you shipped those materials out of B.C. and did not use the materials in B.C. 

Note: this refund does not apply if you make any use of the goods while they are in B.C. except for storage and shipping.

This refund applies whether or not the goods are affixed or installed so that they become part of real property situated outside B.C.

Applying for this refund

To apply for this refund, complete an Application for Refund – General (FIN 355) (PDF, 270KB) and provide:

• A fully completed refund claim schedule, as described in the instructions to the application form

• A copy of your purchase invoices for the goods (note: if an invoice lists goods that were not shipped out of B.C., you must clearly indicate on the invoice the goods for which you are claiming a refund)
• A written statement describing what use, if any, you made of the goods while they were in B.C.
• A written statement that explains the method by which you shipped the goods out of B.C. and provides the date you shipped the goods out of B.C.
• Evidence that shows you shipped the goods out of B.C. (e.g. bills of lading, accounting records and corresponding receipts for shipping costs, or fuel receipts if shipped in your own vehicle)

We may request addition information when processing your refund claim.

Note: if the goods shipped out of B.C. were promotional materials, additional criteria apply. See Bulletin PST 311, Promotional Materials and Special Offers (PDF, 360KB)

Refunds of PST on goods shipped out of B.C. to be affixed or installed

If you paid PST on goods that you purchased in B.C., brought or sent into B.C. or received delivery of in B.C., you may be eligible for a refund of PST if:

• You shipped the goods out of B.C. for the purpose of fulfilling a contract outside B.C., and
• Under the terms of the contract, the goods were used so that they became part of real property situated outside B.C.

You must pay PST when you purchase the windows in B.C. However, you may be eligible for a refund of PST once you ship the windows out of B.C. for the purpose of fulfilling a contract outside B.C. and, under the terms of the contract, the windows are used so that they become part of real property situated outside B.C.

Note: this refund also applies if the goods are processed, fabricated, manufactured into, attached, or incorporated into other goods, as long as the resulting goods are affixed or installed so that they become part of real property situated outside B.C.

You must pay PST when you bring the building materials into B.C. However, you may be eligible for a refund of PST on the building materials you processed into the kitchen cabinets once you shipped the cabinets out of B.C. for the purpose of fulfilling a contract outside B.C. and, under the terms of the contract, the cabinets were used so that they became part of real property situated outside B.C.

Applying for this refund

To apply for this refund, complete an Application for Refund – General (FIN 355) (PDF, 270KB) and provide:

• A fully completed refund claim schedule, as described in the instructions to the application form

• A copy of your purchase invoices for the goods (note: if an invoice lists goods that are not eligible for this refund, you must clearly indicate on the invoice the goods for which you are claiming a refund)
• A copy of the contract with your customer or a written statement describing the contract with your customer

We may request additional documentation when processing your refund claim.