PST exemptions

In some cases, provincial sales tax (PST) does not need to be paid on purchases or leases. The following exemptions are available to everyone and do not require any documentation:

• Food for human consumption (e.g. basic groceries and prepared food such as restaurant meals)
• Books, newspapers and magazines
• Children-sized clothing
• Bicycles
• Prescription medications and household medical aids such as cough syrup and pain medications

Other exemptions are available in certain circumstances and may require documentation. These include exemptions for:

• Health and medical products, and equipment for persons with disabilities (PDF, 390KB)
• Adult-sized clothing and footwear for kids under 15 years of age (PDF, 340KB)
• School supplies for students (PDF, 320KB)
• Safety equipment and protective clothing (PDF, 340KB)
• Farming, fertilizers, fishing and aquaculture
• Purchases by First Nations individuals and bands on First Nations land
• Goods purchased for resale or lease (PDF, 320KB)
• Used zero-emission vehicles (PDF, 400KB)

For a more complete list of exemptions, see PST exemptions and documentation requirements.

How to provide an exemption

As a business, when you provide an exemption to a customer you may need to request information or documentation. For information about what exemptions require information or documentation, see PST exemptions and documentation requirements.

It's the customer's responsibility to ensure they qualify for an exemption. If the customer claims an exemption that they do not qualify for, they are liable for any tax, interest and penalties associated with the purchase or lease. However, if you had reason to believe your customer was not entitled to the exemption and provided the exemption, you may also be subject to an assessment.

If your customer is not able to provide the required information or documentation at or before the time of the sale or lease, you must charge and collect, and your customer must pay, PST on that sale or lease. However, if your customer is able to provide the required information or documentation within 180 days of the purchase or lease, your business may refund or credit the PST charged.

Records

When you provide an exemption to a customer you must keep specific information in your records to show why you did not charge PST. If you do not, you can be assessed for the tax that should have been collected, plus penalties and interest.