Tax Interpretation Manual: Provincial Sales Tax Exemption & Refund Regulation
Last updated on November 1, 2023The Provincial Sales Tax Exemption & Refund Regulation is divided into 9 parts:
- Part 1 - Definitions and Interpretation
- Part 2 - Exemptions in Relation to Tangible Personal Property
- Part 3 - Exemptions in Relation to Software
- Part 4 - Exemptions in Relation to Services
- Part 5 - Production Machinery and Equipment
- Part 5.1 - Specified Major Projects
- Part 6 - Refunds
- Part 7 - Refunds and Credits for Multijurisdictional Vehicles
- Part 8 - Refunds and Credits for Exclusive Products
- Part 9 - Related Party Asset Transfers
- Schedules