Agricultural Exemptions:

The Mineral Land Tax Act provides for a classification of "agricultural mineral land", where the land is used primarily for agricultural purposes. Land classified as agricultural mineral land must be assessed under the Act, but no tax is payable. Please see the Application for the Classification of Agricultural Mineral Land for more information.

This exemption does not apply if:

• the land is used for the exploration, development or production of minerals, or
• the land is in a production area, or
• the only interest that the owner has in the land is a freehold mineral interest

For more information, please see the Mineral Land Tax section of our website.

If you are an individual who owns or operates a farm in British Columbia, the following may apply to you under the Motor Fuel Tax Act:

• Coloured Fuel
• Motor Fuel Tax Refunds

For more information, please see the Motor Fuel Tax section of our website.

The following may apply to you under the Property Transfer Tax Act:

• Exemptions for Transferring a Family Farm (PTT 008)
• Exemptions for Transfers to and from a Family Farm Corporation (PTT 009)

For more information, please see the Property Transfer Tax > Exemptions section of our website.

A bona fide farmer may apply for a refund of Provincial Sales Tax (PST) paid on
tax-exempt items.

For further details on tax-exempt items, please see the following bulletins:

• Bona Fide Farmers (SST 023)
• Bona Fide Commercial Fishers (SST 025)
• Bona Fide Aquaculturists (SST 050)

Also, please see the Taxable and Non-Taxable lists on our Industry-Specific Information > Farmers page.

For more information on PST refunds, please see PST Refunds > Bona Fide Farmer, Commercial Fisher or Aquaculturist.

The following may apply to you under the Rural Property Tax Act:

• Exemption from Rural Property Tax
• Farm Extension Program

For more information, please see the Rural Property Tax section of our website.