B.C. PST rebate on select machinery and equipment

The Province of BC is offering PST rebates on purchases made by most incorporated businesses, of certain machinery and equipment (see https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/rebate-machinery-equipment) which are:

  • Purchased substantially (>90%) for the purpose of earning income, and
  • Purchased or leased in BC between September 17, 2020 and September 30, 2021 (or for which the contract specifies delivery by November 30, 2021), and
  • For software, purchased for use on a device ordinarily situated in BC, and
  • Are not:
    • Boats and vehicles other than zero-emission vehicles (as defined by the Province of BC), or
    • Consumable, disposable items, or real property, or
    • Purchased for improvement of real property (other than affixed machinery), or
    • Purchased for resale by a small seller, or
    • Exclusive products purchased by independent sales contractors.

Receipts or invoices (including proof of payment of PST), incorporation documents, and direct deposit information will be needed to apply for the rebate.

There are two application periods (if no application in first period, two can be made in the second period):

  • A single application between April 1, 2021 and September 30, 2021
  • A second application between October 1, 2021 and March 31, 2022

Apply through eTaxBC logon https://www.etax.gov.bc.ca/btp/eservices/_/ , or online without a logon at https://www.etax.gov.bc.ca/btp/eservices/_/.

If, within two years, the equipment is returned to the seller, stops being used to gain or produce income, or a rebate was received in error, the rebate will need to be refunded (penalties & interest may apply).

Contact the province at 877-388-4440 for assistance.