B.C. PST Rebate on Select Machinery and Equipment

The B.C. PST Rebate on Select Machinery and Equipment is a temporary provincial sales tax (PST) program to help corporations recover from the financial impacts of COVID-19.

The rebate acts like a refund but is separate from the existing PST Refund process. Under this temporary program, corporations can apply to receive an amount equal to the PST they paid between September 17, 2020 and September 30, 2021 on qualifying machinery and equipment.

This provincial sales tax (PST) rebate will make it easier for businesses to make the investments that will allow them to grow or adapt and seize the opportunities of a post COVID-19 economy.

Examples:

• Furniture

• Appliances

• Tools costing $500 or more per tool

• Some fixtures

• Machinery

• Outdoor advertising signs

• Refrigeration equipment

• Other equipment used in business

• Electronic communications equipment

• Property acquired for a motion picture drive-in theatre

• A motion picture film or video tape

• Kitchen utensils, Chinaware, cutlery, tableware, Linens

• Uniforms

• Computer software (other than systems software)

• Coin-op video games or pinball machines

• Machinery and equipment used to manufacture and process goods for sale or lease

• Electrical generating equipment

• Electrical vehicle charging stations

• Geothermal heat recovery equipment used to extract heat for sale

• General-purpose computer hardware and systems software for that hardware53

• Eligible machinery and equipment to be used in Canada primarily in the manufacturing or processing of goods for sale or lease

• Most zero emission vehicles

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