Refunds – Bona Fide Farmer, Commercial Fisher or Aquaculturist Refund
A bona fide farmer, commercial fisher or aquaculturist may apply for a refund of provincial sales tax (PST) paid on tax-exempt items.
For further details on tax exempt items see the following bulletins:
Please complete an Application for Refund of Social Service Paid by a Bona Fide Farmer, Commercial Fisher or Aquaculturist (FIN 413 FFA), and indicate whether you are a bona fide farmer, fisher, or an aquaculturist.
Applications for refunds must be made within four years from the date the tax was paid.
All refund applications must include copies of the invoices or receipts showing the name and address of the seller/lessor, the purchaser/lessee, the date of sale and the PST paid. A schedule in date order, showing the date of the purchase, the name of the seller, the item purchased and the PST paid should be submitted. Please see the template schedule as a suggested format (Excel file, opens in new window).
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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