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Farmers are exempt from Provincial Sales Tax (PST) when purchasing certain farm supplies and equipment. Some purchases are automatically exempt, while others require the farmer to certify that the goods purchased will be used solely in the operation of their farm.
Holders of a valid fuel tax exemption permit may purchase tax reduced marked diesel fuel for use in their farming, commercial fishing, trapping or logging activities.
Effective April 1, 2017, the partial Fuel Tax exemption for bulk purchases of gasoline is eliminated. Fuel Tax Exemption Permit holders are required to pay the full fuel tax on gasoline purchases.
PST-4 Beekeeping Supply Dealers
PST-16 Farm Implement and Farm Supply Dealers
PST-23 Florists, Nurseries and Lawn and Garden Centres
PST-34 Fish Farmers
FT-1 Fuel Tax – General Information
FT-4 Information for Holders of Fuel Tax Exemption Permits
Fuel Tax Exemptions and Farm Fuel Program
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