News and Insights

British Columbia Issues Bulletin: PST-127, “Veterinarians and Pet Stores” 

Tax Development Dec 10, 2013

British Columbia (“BC”) has released Bulletin PST-127, “Veterinarians and Pet Stores” to assist veterinarians, pet shop owners, kennel operators and breeders understand how the provincial sales tax (“PST”) will impact their businesses.  Included in the bulletin are industry-specific listings of taxable goods and exempt goods and services.  In addition, it is noted that exemptions provided on normally taxable sales and leases to farmers must be supported by either a Certificate of Exemption – Farmer (FIN 458) or a copy of the BC Farmer Identity Card. 

Veterinary services are exempt from PST.  However, veterinarians must pay PST on consumable goods used in providing their services, including drugs used in the provision of their services and not specifically resold to the customer.    Certain prescription drugs and other substances are exempt from PST where they are resold to the customer and the prescription is documented on a form or in the veterinarian’s files.  Unless specifically exempt, customers of veterinarians will pay the PST on any goods that become part of or attached to the animals being serviced.

In addition, this bulletin includes information on how PST applies to many common purchases made by businesses in this industry, including:

  • taxable business assets;
  • out-of-province purchases;
  • temporary imports;
  • promotional materials;
  • goods for resale or lease, and bonus items; and
  • containers and packaging materials