B.C. exempts Automated External Defibrillators from PST

On June 26, 2023, B.C. published an Order-in-Council which added a new exemption under section 35 (1) of the Provincial Sales Tax (PST) Exemption and Refund Regulation: “(n) automated external defibrillators, kits containing an automated external defibrillator and pads designed for use with automated external defibrillators.”  The exemption is retroactive to March 1, 2023. This exemption is found on page 5 of Bulletin PST 100: “Defibrillators – effective March 1, 2023, automated external defibrillators (AEDs), AED pads, and kits containing AEDs are exempt. The exemption does not include manual external defibrillators.”

If a person has paid PST on, or after, March 1, 2023, on automated external defibrillators (and the other associated equipment) that qualify for this exemption they may apply to the Ministry for a refund, using FIN 355 — Application for Refund – General (PST). The applicant must send a hard copy of the refund application by mail or courier to one of the addresses listed in the Instructions to the form. To complete the form, please follow the instructions. Please note they do not accept claims electronically.

Refund claims must be received by the Ministry within 4 years of the date the tax was paid. The Ministry does not refund amounts of less than $10. This amount may be accumulated over any number of purchases. Please note there is currently a six-month or longer processing time for refund claims.