British Columbia has revised multiple bulletins to add information on claiming refunds when PST was paid on purchases of exempt production machinery and equipment. In addition, the updates clarify that the PST exemptions for goods acquired for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease, and for containers and packaging materials (excluding reusable containers) purchased for packaging goods for sale or lease (or to be provided to customers along with the purchase of goods), only apply when the items in question have been obtained solely for the stated purposes. The following bulletins were updated to reflect these changes:
With the exception of Bulletin PST 112, the bulletins mentioned above clarify that real property contractors can purchase goods exempt from PST when used to fulfil a contract where they have an agreement indicating the customer will pay the PST or when the customer is exempt from PST. In addition, Bulletin PST 110, Bulletin PST 111 and Bulletin PST 113 clarify that catalysts, direct agents and chemical substances used for cleaning or sanitizing are not exempt of PST unless used primarily to clean or sanitize goods manufactured for sale or lease.