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Frequently Asked Questions
Questions:
Answers:
Do I pay PST on chainsaws I use for hand felling trees? |
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No. You do not pay PST on chainsaws used exclusively (over 90%) for qualifying logging activities.
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Can I use coloured fuel in my chainsaw? |
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Yes. You may use coloured fuel in stationary or portable engines, including generators and chainsaws. |
Do I pay PST on replacement chains for my chainsaw? |
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No. You do not pay PST on pre-cut or bulk chain used on an exempt chainsaw.
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Does measuring wood prior to sorting qualify as logging activity?
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Yes. The actual physical measuring of the wood qualifies as a logging activity. You do not pay PST on production machinery and equipment used exclusively (over 90%) for this purpose. However, you pay PST on handheld computers you use to input the measurements. |
Do I pay PST on bundle wire I use to transport logs for resale? |
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No. You do not pay PST on wire used to bundle lumber for resale. |
Do I fill out a separate exemption certificate for each purchase of production machinery and equipment? |
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No. If you purchase or lease frequently from the same supplier, you may provide one completed certificate along with a list of items you are claiming an exemption for. You can make future exempt purchases/leases of the same items from that supplier based on this same certificate.
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Do I pay PST on service vehicles and tools to repair exempt production machinery and equipment at the logging site? |
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Yes. You pay PST on service vehicles and tools you use to repair exempt machinery at the logging site. To qualify for the production machinery and equipment exemption, you must use machinery and equipment directly in qualifying logging activities. Machinery and equipment purchased by eligible logging companies to repair exempt production machinery and equipment is not used directly in qualifying logging activities.
If you use the same equipment in a qualifying logging activity for your repairs, the equipment is exempt if it is used over 90% of the time for qualifying logging activities. |
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Do I pay PST on equipment I use to build or maintain log haul roads? |
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Yes. The construction and/or maintenance of log haul roads or any other roads are not qualifying logging activities. You pay PST on any equipment you use for either of these activities. |
Last Revised: February 2009
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