Provincial Sales Tax Exemption and Refund Regulation

B.C. Reg. 97/2013
O.C. 130/2013

Deposited March 1, 2013
effective April 1, 2013

This consolidation is current to October 21, 2025.
See the Cumulative B.C. Regulations Bulletin 2025
for amendments effective after October 21, 2025.

Link to consolidated regulation (PDF)

Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended May 1, 2025 by B.C. Reg. 207/2022, as amended by B.C. Reg. 56/2025]

Schedule 4

(sections 1, 49, 76 and 131)

Tangible Personal Property for Aquaculture Purpose

Item	Tangible personal property for aquaculture purpose
1	Aeration equipment, including compressors obtained for use to aerate water
2	Alarm equipment designed to alert to changes in water conditions
3	Antifoulants obtained for use on nets and boats
4	Aquacultural harvesting machines
5	Aquacultural planting machines
6	Artificial lighting systems obtained for use in hatchery and nursery operations to promote plant growth, including replacement bulbs for such lighting systems
7	Artificial seaweed
8	Automated shellfish nursery systems
9	Automatic analyzers for soil or water
10	Automatic feeders
11	Auxiliary generators
12	Bags and containers obtained for use for transporting or packaging aquaculture products
13	Barrels, styrofoam, whole logs and other items obtained for use for flotation, but not including structures supported by floats
14	Boats not exceeding 20 m in length, and motors for those boats
15	Booms obtained for use for lifting nets out of the water, other than pulleys and cranes attached to a boom
16	Cables
17	Centrifuges
18	Chains
19	Chemicals and pharmaceuticals
20	Closed bag containment systems, including pumps and waste management equipment integrated into the systems
21	Debyssing machines
22	Declumping machines
23	Dip nets and dip net bags
24	Disease identification kits
25	Disease monitoring kits
26	Dissolved oxygen meters
27	Egg graders
28	Egg incubators
29	Electric timing devices and controls for feeders
30	Electric timing devices and controls for water flow
31	Fabric and mesh
32	Fish feed
33	Fish tagging machines and tags
34	Fish tanks
35	Floats made of aluminum, galvanized steel, plastic, polyethylene or concrete, but not including structures supported by floats
36	Float valves to regulate water pressure
37	High-pressure washers
38	Kelp cleaning and processing machinery
39	Laboratory glassware
40	Ladder racks
41	Machinery and equipment designed for use to wash and grade aquatic animals or aquatic plants, but not including scales
42	Meters that measure temperature or salinity
43	Microscopes
44	Minerals, medications and nutrients for fish
45	Net pen units, but not including seine nets
46	Netting for cages or pens
47	Pearl nets, mussel socking and other netting designed for shellfish seed and grow-outs
48	Pelton wheels
49	pH meters
50	Polyethylene shellfish culture bags
51	Predator traps
52	Pumps obtained for use to pump water into or out of fish enclosures, but not including fish elevators or fresh water lenses
53	Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box
54	Remote settling tanks obtained for use in the production of aquaculture products
55	Rope
56	Scallop ear hanging equipment, including ear hanging pins
57	Seaweed and kelp harvesters
58	Seed collectors, seed bivalves, seed, eggs, smolts and fry
59	Shackles or thimbles obtained for use in joining ropes, cables or chains in mooring systems
60	Steam generators obtained for use for cleaning hatcheries or nurseries
61	Temperature chart recorders
62	Trays, suspended from floats, obtained for use for growing oysters
63	Tumblers obtained for use in oyster grow-out operations
64	Water conditioning equipment
65	Water filters
66	Water sterilization equipment
67	Winches, hooks and grapnels obtained for use for placing and retrieving aquaculture equipment