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Publications – Taxable and Non-Taxable Lists

On July 1, 2010, the Provincial Sales Tax (PST) was replaced with the Harmonized Sales Tax (HST). However, the information on this webpage and other PST publications may still be applicable if, under the transitional rules, PST applies.

For information on the transitional rules, please see the PST Transitional Rules

For information on the application of the HST, please visit the Canada Revenue Agency website at www.cra-arc.gc.ca/harmonization

Taxable and non-taxable lists provide a quick reference regarding the application of tax to items sold or used by certain industries. These are not complete lists so if an item is not on either list and you are unsure how tax applies, please contact us.

Automotive Services and Parts

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Taxable List
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Non-Taxable List

Book, Magazine and Newspaper Retailers

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Taxable List

Non-Taxable List

Building and Home Improvement Stores

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Taxable List

Non-Taxable List

Charitable and Non-Profit Organizations

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Taxable List - Thrift Stores

Non-Taxable List - Thrift Stores

Commercial Motor Carriers

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Taxable List

Non-Taxable List

Farmers

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Taxable List - Bona Fide Farmers

Non-Taxable List - Bona Fide Farmers

Film and Television Production

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Taxable List

Non-Taxable List

Fishing (commercial)

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Taxable List - Bona Fide Commercial Fishers

Non-Taxable List - Bona Fide Commercial Fishers

Logging Industry

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Taxable List - Equipment - Logging Industry

Non-Taxable List - Equipment - Logging Industry

Non-Taxable List - Production Machinery and Equipment - Logging Industry

Mining Industry

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Taxable List - Mining Industry

Non-Taxable List - Mining Industry

Non-Taxable List - Production Machinery and Equipment - Mining Industry

Non-Taxable List - Geophysical Surveying Equipment - Mining Industry

Nursery and Garden Stores

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Taxable List

Non-Taxable List

Oil and Gas Industry

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Taxable List - Oil and Gas Industry

Non-Taxable List - Oil and Gas Industry

Non-Taxable List - Geophysical Surveying - Oil and Gas Industry

Non-Taxable List - Drilling Rigs - Oil and Gas Industry

Non-Taxable List - Truck-Mounted Service Rigs - Oil and Gas Industry

Optical Retailers

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Taxable List

Non-Taxable List

School Supplies

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Taxable List

Non-Taxable List

Non-Taxable List - Students

Telecommunications

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Taxable List

Non-Taxable List

 

  Forms  ||  Taxable and Non-Taxable Lists  ||  Legislation

 

 
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