Refunds – Multi-Glazed Windows

Before February 21, 2007 storm windows, storm doors, multi-glazed windows, doors containing multi-glazed windows and glass and other materials purchased to construct multi-glazed windows were PST exempt.

Effective February 21, 2007, the exemption was repealed and replaced with a new exemption for Energy Star Qualified windows, doors and skylights.

A transitional refund provision has been provided for:

• individuals and businesses that entered into written agreements prior to February 21, 2007 to purchase previously exempt products
• contractors that entered into lump sum agreements to supply and install previously exempt products, with a contract that does not allow the contractor to recover the PST from the customer

To qualify for the refund, the application must be received by April 1, 2010.

Please complete an Application for Refund of Social Service Tax or Hotel Room Tax
(FIN 413)

You must provide the following with your application:

• a copy of the written agreement dated before February 21, 2007:

• for contractors - provide a copy of the lump sum contract to supply and install previously exempt products
• for individuals and other businesses - provide the purchase order, receipt or other written document to purchase a specified quantity of previously exempt product
  
• purchase invoices or receipts dated on or after February 21, 2007, showing PST was charged on previously exempt products
• proof that PST was paid on the purchase invoices or receipts (e.g. cancelled cheques or statements of account)

Completed refund applications should be sent to:

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