British Columbia Updates Bulletin on Farmers

British Columbia recently updated Bulletin PST 101, “Farmers.”  The revised bulletin provides information on the PST exemption for heat, natural gas, or fuel oil purchased for farm use. In addition to specifying circumstances under which PST may apply to energy products, the revised bulletin explains that, if energy products are used for farm and other purposes, separate meters or storage tanks must be in place to distinguish between the farm and other uses and receive the exemption for farm use.