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Tax Interpretation Manual
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Provincial Sales Tax Act
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Provincial Sales Tax Exemption & Refund Regulation
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Provincial Sales Tax Act
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Provincial Sales Tax Act - Parts
Consular Tax Exemption Regulation
Designated Accommodation Area Tax Regulation
Interest Rate under Various Statutes Regulation
Provincial Sales Tax Exemption & Refund Regulation
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
Provincial Sales Tax Regulation
Provincial Sales Tax Act - General Rulings
Tax Interpretation Manual: Provincial Sales Tax Exemption & Refund Regulation
Last updated on November 1, 2023
The
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
More topics