PST Refunds
How to file a claim for Provincial Sales Tax (PST)

To Qualify (bona fide farmer)
To qualify for PST exemption of items for farming, you must hold or lease land classified as farmland under the Assessment Act of British Columbia.

The List
As a bona fide farmer, you are exempt from paying PST on certain types of equipment (tractors, combines) used solely for farm purposes. View the lists of taxable and non-taxable items for bona fide farmers.

Claiming Exemptions
Retailers and Suppliers can exempt farmers from the tax at the time of sale – if the farmer: 

1. Completes a Certificate of Exemption as a Farmer Form - on this form you state that you are a bona fide farmer and record the number from the farmland taxation folio (for land which you own or lease) that makes you eligible for the exemption.
   
   The retailer/supplier will keep this certificate on file as part of their records – you should be able to make future exempt purchases from each supplier based on the originally signed certificate.
   
   The BCCA will include farmland folio numbers on your BCCA Membership Card free of charge (if you wish to supply us with the information). This is a wallet sized card and a convenient way to keep the folio number handy for when you need to fill out the Certificate of Exemption.
   
   OR
2. Farmer Identify Cards - The British Columbia Agriculture Council offers a service of producing a Farmer Identity Card that is accepted by retailers and suppliers for imprint as an alternative to providing the above certificate. To apply for a Farmer Identity Card, contact the BC Agriculture Council (1-250-763-9790 - the cards are good for three years, cost $31.50 member; $78.75 non-member).

Refunds 
Sometimes it is not possible to have the farm items exempt at the retailer/supplier. If you are a bonafide farmer and you pay PST on non-taxable farm equipment (items on the list), you may qualify for a refund from the Ministry of Small Business and Revenue.

What you have to do:

• Gather all your invoices/receipts (they must show name of seller, purchaser, date of sale, amount of PST paid),
• Make a date-order list of the items to go with those invoices.
• Complete the Application for Refund,
• Include a copy of your farmland property assessment notice, and a statement from you certifying the items purchased or leased are to be used solely for a farm purpose.
• Mail in your refund (remember to keep a photocopy).

Mail Refund to:
Ministry of Small Business & Revenue
Consumer Taxation Branch
PO Box 9628 Stn Prov Govt
Victoria, BC V8W 9N6

If you haven’t made a PST Refund claim for a while, you are eligible to claim refunds back four years.

Links:

Lists of taxable/non-tables items for farmers:
www.sbr.gov.bc.ca/industry_specific/farmers/farmers.htm

Application for Refund of Social Service Tax –
http://www.sbr.gov.bc.ca/documents_library/forms/0413FFAFILL.pdf

This information is from the Ministry of Small Business and Revenue, Bulletin SST-023 revised October 2008 (www.gov.bc.ca/sbr). Please refer to the full document for the complete instructions. Also it is recommended that you read the Ministry’s Small Business Guide to Provincial Sales Tax (PST).