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Refunds – Charity-Funded Purchases of Medical Equipment

If your charity has purchased medical equipment with charity funds, you may be eligible to apply for a refund of Provincial Sales Tax (PST) paid.

To qualify for a refund of tax paid on the purchase of medical equipment:

  • You must be an eligible charity. An eligible charity is a registered charity or member of the British Columbia Association of Health-Care Auxiliaries.
  • The medical equipment must be purchased on or after February 21, 2007 with charity funds.
  • The medical equipment must be used by a health facility to treat patients or diagnose their ailments.

To qualify as charity funds, the funds must not be provided directly or indirectly by:

  • A health facility or health authority (including the Provincial Health Services Authority),
  • A local authority (such as a municipality or regional district),
  • The Government of Canada,
  • The Province of British Columbia, except bingo affiliation grants.

Eligible charities may claim only one refund per calendar year.  However, since the refund application form was not available until February 2008, for the 2008 calendar year only, eligible charities may submit two refund claims.

For further details on qualifying for a refund and the formula for calculating PST refunds, please see Bulletin SST 004, Refunds on Charity-Funded Purchases of Medical Equipment.

How to Apply

Please complete an Application for Social Service Tax Refund on Charity-Funded Purchases of Medical Equipment (FIN413MEC).  Applications for refunds on charity-funded purchases of medical equipment must be made within four years from the date the tax was paid.

If you are a registered charity you must provide your Canada Revenue Agency registration number on your application form.

Applications must include a schedule listing the following information for each purchase of medical equipment:

  • Description of medical equipment purchased
  • Health Facility where equipment is used
  • Seller/Vendor name
  • Invoice purchase date
  • Total amount paid for each medical equipment purchase
  • PST paid on each purchase of medical equipment
  • Total charity funds contributed towards each medical equipment purchase
  • PST refund being claimed for each medical equipment purchase

Please see the template schedule as a suggested format (Excel file opens in new window).

Completed refund applications should be sent to:

Consumer Taxation Programs Branch
Refund Section
PO BOX 9628 STN PROV GOVT
VICTORIA BC  V8W 9N6

  
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