SALT Report 3271 –PST Bulletin 200 (Revised February 2014) provides an overview of the provincial sales tax (PST) exemptions and the Provincial Sales Tax Exemption and Refund Regulation (the Regulation). This bulletin also provides information related to documentation that must be obtained by collectors at or before the time of sale or lease in order to provide the exemption at the time of the sale or lease. Collectors are sellers and lessors registered, or required to be registered, to collect and remit PST.
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