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Mining Industry - P&ME PST Non Taxable List
This is a list of non-taxable items used by the mining industry. The items on this list are exempt as production machinery and equipment, or as parts or materials for exempt production machinery and equipment. Only eligible purchasers can lease or purchase these items tax-exempt.
There are also limitations on use:
For the exploration of coal and minerals or the development of mine sites, anyone who regularly engages in these activities for commercial purposes is eligible. The machinery and equipment must be used more than 90% in such activities.
Manufacturers involved in the production or processing of minerals at a mine site must meet the conditions as set out in the Social Service Tax Act. Please see Bulletin SST 081, Mining Industry, for details on eligibility and use. If you are an eligible manufacturer, the production machinery and equipment must be used directly and more than 50% for a qualifying use.
This is not a complete list. Items not on this list may be found on one of our other lists for the mining industry. The other lists are:
If an item is not on any of these lists and you are unsure how tax applies, please contact us.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
- Adapter couplings - for core barrels
- Air couplings
- Air filters - as replacement parts for non-taxable production machinery and equipment
- Anfo loaders - used in underground mining operations
- Assay equipment - when used in the exploration for minerals or development of mines
- Assembly spindle - for wireline head assembly
- Backhoes - non-taxable to businesses engaged in the exploration of minerals or development of mine sites, when used less than 10% for the construction of general access roads to a mine site or to buildings within a mine site; non-taxable to businesses who operate mine sites, when used less than 50% for the construction of general access roads to a mine site or to buildings within a mine site
- Basket lifters
- Batteries - for drill rigs; for non-taxable production machinery and equipment;
please note: the environmental levy still applies
- Bearings - for rig engines
- Bevel gear retainers
- Bevel gear - for rig use
- Bits, drill
- Bolts - for rig use
- Bulldozers - non-taxable to businesses engaged in the exploration of minerals or development of mine sites, when used less than 10% for the construction of general access roads to a mine site or to buildings within a mine site; non-taxable to businesses who operate mine sites, when used less than 50% for the construction of general access roads to a mine site or to buildings within a mine site
- Bushings - for pumps
- Cable swivel collar
- Carbide bits
- Caps - for wireline
- Casing guides
- Casings and casing shoes
- Catwalks
(see Scaffolding)
- Cement equipment - when used in the exploration for minerals or development of mines; does not include cement trucks
- Chopping bits - for tricores
- Chuck jaws
- Chutes and hoppers - located at the inlet and outlet holes of crushing towers and conveyors
- Clamps - for rig use
- Clutches - for rig engines
- Compression springs for wireline head assembly
- Compressors - when used over 90% to explore for minerals or develop mine sites; when used directly and over 50% in the extraction or processing of minerals at a mine site
- Computers and monitors - when used over 50% to monitor non-taxable production machinery and equipment during the extraction or processing of minerals at a mine site
- Conveyor belting material - when used to repair, maintain, modify or assemble conveyor systems at a mine site or manufacturing site
- Conveyor systems - when used at a mine site
- Core lifter case - when used down the drill hole
- Core lifters - used to lift the core from the drill hole
- Cotter pins - for rig use
- Couplings, adjuster - for core barrels
- Couplings, air
- Crushers - including cutting edges, ripper tips and teeth as replacement parts
- Deflecting wedges
- Diamond bits
- Diamond drills
- Diamond set bits
- Diamond set shells
- Displacement plugs - when used to pump drilling fluids and cement down drill holes for stabilization purposes
- Distribution equipment - when used primarily (over 50%) at a mine site to move raw materials or other goods to be incorporated into the finished product
- Drill bits
- Drill casings - left in de-watering or piezometer holes
- Drill rods
- Drilling rigs
- Drills
- Drive hammers and extensions
- Drive rods - for rig engines
- Driving discs
- Dust control systems - including fans, filters and collectors (see Pollution Control)
- Dux trucks
- Electric shovels - including its trailing cable and portable transformer when used over 50% at a mine site
- Equipment used in the primary processing of minerals at a mine site
- Excavators - non-taxable to businesses engaged in the exploration of minerals or development of mine sites, when used less than 10% for the construction of general access roads to a mine site or to buildings within a mine site; non-taxable to businesses who operate mine sites, when used less than 50% for the construction of general access roads to a mine site or to buildings within a mine site
- Eyebolt - for wireline assembly
- Fan belt - for rig engines
- Float collars and float shoes
- Flood lights - when a component part of rigs
- Front end loaders - non-taxable to businesses engaged in the exploration of minerals or development of mine sites, when used less than 10% for the construction of general access roads to a mine site or to buildings within a mine site; non-taxable to businesses who operate mine sites, when used less than 50% for the construction of general access roads to a mine site or to buildings within a mine site
- Fuel filters - as replacement parts for non-taxable production machinery and equipment
- Fuel lines - for rig engines
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- Gaskets - for rig engines and pumps
- Gear bits - for tricores
- Generator parts - for rig use
- Generators and motors - when used to operate non-taxable equipment and used exclusively (over 90%) for the exploration of minerals or development of mines; taxable when used at an operating mine (see our Taxable List - Mining Industry)
- Geochemical equipment - when used directly to locate minerals in the ground
- Geophysical equipment - see our Geophysical Non-Taxable List - Mining Industry
- Graders - non-taxable to businesses engaged in the exploration of minerals or development of mine sites, when used less than 10% for the construction of general access roads to a mine site or to buildings within a mine site; non-taxable to businesses who operate mine sites, when used less than 50% for the construction of general access roads to a mine site or to buildings within a mine site
- Guide shoes
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- Hand-held grinders
- Hand held tools - when used by manufacturers directly and over 50% in the extraction or processing of minerals at a mine site
- Haulage equipment - when used in the exploration for minerals or development of mines
- Head sealing rings
- Hex stop nuts - for rig use
- Hoisting cables
- Hoisting plugs
- Hoists
- Holding dogs
- Hoppers and chutes - located at the inlet and outlet holes of crushing towers and conveyors
- Hoses - for rig engines and pumps
- Hub gears
- Hydraulic grease fitting - for rig engines
- Hydraulic pumps - for rigs
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- Impregnated bits
- Injectors - for rig engines
- Inner tube stabilizers - for wire lines
- Inner tubes
- Intermediate gear shafts - for rig engines
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- Jar staff assembly - for wireline
- Jar top heads
- Jar tubes
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- Landing rings - for wireline inner tube assembly
- Latches - for wireline head assembly
- Lifting dogs - for wireline overshot assembly
- Lightplant - for rig use; non-taxable if it is a component part of the rig; taxable if it is an independent unit
- Locking coupling - for core barrels
- Lowering irons
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- Masts - for rigs; when an essential part for rig support
- Mine cars and mine rails - when used in the exploration for minerals or development of mines
- Mine ventilating equipment
- Motor vehicles - unlicensed and not designed for use on a public highway
- Motors used to operate drills
- Mucking machines
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- Nipples - for pumps
- Nuts and bolts - for rig use
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- Oil filters - as replacement parts for non-taxable production machinery and equipment
- Ore trucks - oversized (unlicensed and not designed for use on a public highway)
- O-rings - for rig use
- Overshot release - for wireline assembly
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- Percussion casing
- Percussion drill parts
- Percussion rods
- Pickaxes, picks
- Pinion shaft
- Pipe fittings - for pumps
- Plastic liner - for wireline inner tube assembly
- Pollution control - machinery and equipment used to detect, prevent, measure, treat, reduce or remove pollutants in water, soil or air (only non-taxable when used at a mine site; the pollutants must be directly attributable to the processing or extraction of minerals; please note: machinery and equipment must be used exclusively (over 90%) for pollution control in order to qualify)
- Pressure gauges - for rig engines
- Pressure plates - for rig engines
- Pumps, dewatering - when used at a mine site
- Pumps - for rig use; including pump parts and accessories
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- Radiators - for rig engines
- Rails - for mines; including ties, joiner plates, couplings, and switches
- Rakes
- Range selectors
- Release springs
- Replacement parts for all eligible equipment
- Rigs
- Ring cones
- Rock bolting machines
- Rock bolts
- Rock drills
- Rock saws
- Rotary bits - for tricones
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- Sand line
- Scaffolding, walkways, catwalks and similar items that are an integral part of non-taxable machinery and are included as part of that machinery when it is purchased or leased (see our Taxable List - Mining Industry regarding scaffolding)
- Scooptrams
- Seismic recording equipment - see our Geophysical Non-Taxable List - Mining Industry
- Seismic shot-hole casing
- Shear pins - for wireline assembly
- Sheaves - pulley on which wireline runs
- Shovels
- Shut off valves - for wireline head assembly
- Skids
- Skips
- Sleeve cones
- Sliding gears
- Slushers
- Spark plugs - for rig engines
- Spearheads - for wireline head assembly
- Sprinkler heads - when used to spray coal with water to prevent dust on the coal from blowing away
(see Pollution Control)
- Spur gears - for rig engines
- Stainless steel balls - for rig use
- Starting barrels
- Steel angles - for rig use
- Steel channels - for rig use
- Steel plates - for rig use
- Stop rings - for wireline inner tube assembly
- Stuffing boxes - as part of the casing (e.g. top of the casing at the hole mouth)
- Swivel adaptors - for rig use
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- Temperature gauges - for rig engines
- Thread protectors
- Throwout bearings - for rig engines
- Throwout yolk
- Toledo scales - when used during a manufacturing process at a mine site, or when used to weigh materials before they have been placed on a vehicle or other transport device for shipment (see our Taxable List - Mining Industry)
- Trammers
- Transportation equipment - when used primarily (over 50%) at a mine site to move raw materials or other goods to be incorporated into the finished product
- Transformers, as well as converters, inverters, regulators, breakers and switches designed for use and used with transformers - purchased by an eligible manufacturer when certain criteria are met (see Bulletin SST 081, Mining Industry)
- Transmissions - for rig engines
- Tricone adaptors - for rig use
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- Valves - for pumps
- Van ruth plugs - when used for blocking off a drill hole to prevent material from getting past
- Vehicles - unlicensed and not designed for use on a public highway
- Ventilating equipment
- VK plugs - when used for blocking off a drill hole and pump drilling fluids through them
- Walkways
(see Scaffolding)
- Waste management - machinery and equipment used to carry refuse or for exhausting dust or noxious fumes from non-taxable machinery and equipment; only non-taxable when used at a mine site; the waste must be directly attributable to the processing or extraction of minerals; please note: machinery and equipment must be used exclusively (over 90%) for waste management in order to qualify
- Water swivels
- Waterline heaters
- Wing bits - for tricones
- Wire rope
- Wireline cables
- Wireline hoists
- Wireline - used on rigs
- Wrist pins - for rig engines
Last Revised: February 2009
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