Information for Farmers
Farmers are exempt from PST when purchasing certain farm 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 his or her farm. Please see the PST bulletins below for more information on agricultural exemptions.
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.