Provincial Sales Tax -> BC PST -> BC PST exempt services

BC PST Exempt Services

Effective April 1, 2013, PST was again in effect in BC. Most services related to tangible personal property are taxable (see Taxable Services). S. 77 of the Provincial Sales Tax Exemption and Refund Regulation provides a list of services which are exempt from PST. The following is a reproduction of s. 77:

The following related services are exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part:
1. towing of a motor vehicle;
2. boosting of a motor vehicle battery, other than battery recharging;
3. roadside tire changing of a motor vehicle;
4. roadside unlocking of a motor vehicle;
5. waxing of a motor vehicle;
6. a service provided solely for the purpose of modifying a motor vehicle to facilitate the use of the motor vehicle by, or the transportation of, an individual using a wheelchair;
7. a service provided solely for the purpose of equipping a motor vehicle with an auxiliary driving control to facilitate the operation of the motor vehicle by an individual with a disability;
8. the following related services provided in relation to tangible personal property, if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property:
  1. diagnostic services, testing or safety inspections
    1. provided to the tangible personal property, or
    2. to provide an estimate for related services to the tangible personal property;
  2. dismantling and any reassembly of the tangible personal property, if the dismantling and any reassembly are provided solely for the purpose of providing:
    1. diagnostic services, testing or safety inspections to the tangible personal property, or
    2. an estimate for related services to the tangible personal property;
9. services to inspect, repair or replace tangible personal property as a result of a recall of the tangible personal property by its manufacturer, if the services are purchased by the manufacturer;
10. services to inspect, repair or replace tangible personal property under a warranty, if the services are purchased by the person who provided the warranty.

The following related services are exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part:
1. attaching or applying tangible personal property to or removing tangible personal property from an individual;
2. services that are provided to an electronic device and that consist of
  1. installing software on the electronic device,
  2. removing software or data from the electronic device,
  3. relocating, modifying or copying software or data on the electronic device, or
  4. installing data on the electronic device, if the purpose of the installation is to back up data installed on another electronic device;
3. installing tangible personal property as part of a window display service;
4. erecting, constructing or assembling the following tangible personal property, if the tangible personal property is for use in the construction, demolition, adjustment, repair, renovation, restoration or maintenance of real property or affixed machinery:
  1. scaffolding, formwork, hoarding or other temporary protective coverings;
  2. construction cranes;
  3. temporary power or other utilities;
5. dismantling tangible personal property described in paragraph (d) (i), (ii) or (iii), if the tangible personal property was used in the construction, demolition, adjustment, repair, renovation, restoration or maintenance of real property or affixed machinery;
6. cleaning services provided in relation to tangible personal property, if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property;
7. moving services;
8. courier and mail services;
9. freight transportation services;
10. disposal services;
11. services that measure, weigh, grade or classify tangible personal property, if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property;
12. engraving services;
13. packaging tangible personal property;
14. numbering pages, collating pages and folding pages;
15. cutting tangible personal property, other than cutting that is part or all of a service to repair, restore or recondition the tangible personal property, and only if no other related service, other than a related service that is exempt from tax imposed under the Act, is provided in relation to the tangible personal property;
16. services purchased by a corporation from a related corporation within the meaning of section 148 [definitions and interpretation for Part 9] of this regulation;
17. services that are
  1. purchased by a First Nation individual or a band, and
  2. provided wholly on First Nation land.

S. 73 (1) of the PST Exemption and Refund Regulation lists other exempt services in relation to tangible personal property, including but not limited to service related to:

the following tangible personal property, if the tangible personal property is designed for household use:
1. clothes dryers;
2. clothes washers;
3. curtains and draperies;
4. dishwashers;
5. freezers;
6. ovens;
7. refrigerators;
8. rugs and carpets;
9. rug-cleaning and carpet-cleaning machines;
10. sewing machines;
11. stoves;
12. vacuums;
clothing and footwear, other than blades for skates
multijurisdictional vehicle
tangible personal property that
1. is typically attached or applied to an individual, and
2. is and remains attached or applied to the individual after the service is provided;

More exempt services related to tangible personal property, in addition to the above, as well as exempt services for farmers, fishers, and aquaculturists, are found in s. 73 to 76 of the Provincial Sales Tax Exemption and Refund Regulation. The entire Provincial Sales Tax Exemption and Refund Regulation (pdf) can be found on the BC Consumer Taxes What's New web page - look for March 1, 2013.

TaxTips.ca Resources

PST Taxable Services

BC PST

Government of BC Resources

Bulletin PST 301 Related Services, which lists exempt services

Provincial sales tax publications - includes:

	Forms
	General publications
	Bulletins, including industry-specific bulletins

Revised: October 26, 2023