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Fisheries
HST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.
This section is designed to assist businesses in finding tax information related to fisheries, aquaculturists and shellfish growers, such as:
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The following may apply to you under the Motor Fuel Tax Act:
For more information, please see the Motor Fuel Tax section of our website.
Refunds
A commercial fisher or aquaculturist may apply for a refund of social service tax (PST) paid on tax-exempt items.
Exemptions
Taxable goods and services may be exempt under the following circumstances:
- goods purchased by bona fide aquaculturists used solely for aquacultural purposes
- goods purchased by bona fide fishers for use in commercial fishery
For more information please see Bulletin SST 025 Bona Fide Commercial Fishers Social Service Tax Act and SST 120 Shellfish Growers Social Service Tax Act. Please visit the Provincial Sales Tax (PST) section on our website
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