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Refunds – Production Machinery and Equipment

If you are eligible for the production machinery and equipment exemption and you paid Provincial Sales Tax (PST) on the purchase or lease of an item, you may claim a refund.

For further details on the production machinery and equipment tax exemption, including eligibility criteria, please see the following bulletins:

  • Manufacturers (SST 054)
  • Oil and Gas Industry – Producers and Processors (SST 055)
  • Mining Industry (SST 081)
  • Logging Industry (SST 112)
  • Oil and Gas Industry – Exploration, Discovery and Development (SST 127)

 How to Apply

Please complete an Application for Refund of Social Service Paid on Production Machinery and Equipment (FIN 413 PME).

Please submit a schedule showing:

  • Date of purchase
  • Name of the seller/lessor
  • Description of the items purchased
  • Amount of PST Paid
  • Use of each item

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

Applications for refunds must be made within four years from the date the tax was paid.

All refund applications must include supporting documentation, including copies of bills of sale, invoices or receipts showing names and addresses of the seller, the date of purchase and the tax paid.

If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.

It is important that you sign and date the "Claimant Declaration" section at the bottom of the application form. Only you, as the person who paid the tax, can sign the application form. If you are a corporation, the declaration must be signed by a director or authorized employee of the corporation.

If your refund claim has been prepared by a third party and you want the branch to deal with the third party for any questions about the application, you must submit a signed authorization letter on your letterhead. If the refund cheque is to be mailed to the address of the third party, the letter must specifically include this instruction.

Completed refund applications should be sent to:

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

Please note, we do not provide a refund for a claim of less than $10.

For more information about refunds of overpayments, please see Bulletin GEN 008, Refunds of Overpayment of Tax.

 

  
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