Provincial Sales Tax Exemption and Refund Regulation

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B.C. Reg. 97/2013
O.C. 130/2013

Deposited March 1, 2013
effective April 1, 2013

This consolidation is current to October 13, 2026.
See “Amendments Not in Force” for amendments
effective after October 13, 2026.

Link to consolidated regulation (PDF)

Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended October 1, 2026 by B.C. Reg. 161/2026]

Schedule 5

Repealed. [B.C. Reg. 113/2026, App. 1, s. 7.]

Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 5.1 | Part 6 | Part 7 | Part 8 | Part 9 | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6

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