News and Insights

British Columbia Form FIN 453/C, “The Certificate of Exemption – Contractors”

Tax Development Sep 16, 2008

This new form will be used by contractors to purchase materials and equipment exempt of PST on behalf of eligible customers, for real property contracts entered into on or after October 1, 2008. The following bulletins and web page have been revised to specify the use of this certificate:

  • Bulletin SST 104, “Manufactured Homes for Residential Use”
  • Bulletin SST 046, “Exemption for Indians and Indian Bands”
  • Bulletin GEN 007, “Exemption for Members of the Diplomatic and Consular Corps”
  • Design Consultants – Frequently Asked Questions

BC FIN 453/C