Transcription
Consolidated to November 9, 20161PROVINCIAL SALES TAXE-3 REG 1TheProvincial Sales TaxRegulations*beingChapter E-3 Reg 1 (effective January 15, 1986) as amended bySaskatchewan Regulations 44/86, 73/86, 52/91, 71/93, 92/96,39/97, 92/2002*, 84/2010, 1/2012, 106/2015 and 82/2016.*NOTE: These Regulations were formerly known as The Education and Health TaxRegulations, 1986. The title of these regulations was changed by SR 92/2002.NOTE:This consolidation is not official. Amendments have beenincorporated for convenience of reference and the original statutesand regulations should be consulted for all purposes of interpretationand application of the law. In order to preserve the integrity of theoriginal statutes and regulations, errors that may have appearedare reproduced in this consolidation.
Consolidated to November 9, 20162E-3 REG 1PROVINCIAL SALES TAXTable of ContentsTITLE1Title2COMPUTATION OF TAX10RepealedINTERPRETATION11RepealedDEFINITIONS OF TERMS12Application13Number of licences required14Change of name, address or type of business, etc.15Lost or destroyed licence16Display of licence17Restrictions on licencesInterpretation3Used in section 3 of the Act4Used in section 5 of the Act5Used in subsection 8(1) of the Act7Used in section 29 of the ActWHEN SERVICES RELATE TO SASKATCHEWAN7.1Taxable services relate to Saskatchewan–computer services7.2Taxable services relate to Saskatchewan–credit reporting or collection service7.21 Taxable services relate to Saskatchewan–accounting and advertising services7.22 Taxable services relate to Saskatchewan–employment placement services7.23 Taxable services relate to Saskatchewan–architectural service7.24 Taxable services relate to Saskatchewan–commercial building cleaning service7.25 Taxable services relate to Saskatchewan–engineering services7.26 Taxable services relate to Saskatchewan–legal servicesTAX PAYABLE RE CERTAIN SERVICES7.27 Taxable services – architectural services7.28 Taxable services – engineering servicesTAXES PAYABLE RE CORPORATIONS7.3 Tax payable re related corporations7.4 Tax payable re purchases made before corporationcarrying on business7.5 Condition not metLICENCESTANGIBLE PERSONAL PROPERTY17.1Railway rolling stock17.2Repealed17.3Other tangible personal property17.31 Maximum amount of tax payable pursuantto sections 17.1 and 17.3TAX ON INTERJURISDICTIONAL VEHICLES17.4Reciprocal agreements17.5Manner of payment17.6Repair parts17.7Refunds and creditsREGISTERED CONSUMERS18Registered consumersGENERAL18.1 Taxable services re clause 5(10.4)(a) of the Act18.2 Purchase of goods re tax previously paid18.3 Purchase of vehicle re tax previously paid18.4 Exemption re feminine hygiene products18.5 Exemption re precious metals purchasedas a financial instrumentREPEAL AND COMING INTO FORCE19Sask. Reg. 106/80 repealedFARM EXEMPTION CERTIFICATE8Use of farm exemption certificate9Tax to be collected at time of saleAppendixPART IRepealedPART IIForm 1RepealedForm 2RepealedForm 3RepealedForm 4Repealed
Consolidated to November 9, 20163PROVINCIAL SALES TAXE-3 REG 1CHAPTER E-3 REG 1The Provincial Sales Tax ActTITLETitle1 These regulations may be cited as The Provincial Sales Tax Regulations.25 Oct 2002 SR 92/2002 s3.INTERPRETATIONInterpretation2 In these regulations:(a)“Act” means The Provincial Sales Tax Act;(a.1) “commercial livestock” means livestock as defined in clause 5(1)(p)when the livestock or products of the livestock are intended to be sold by theproducer as part of a primary farming activity;(b) “contract form” means the contract form issued pursuant toThe Agricultural Implements Act and The Agricultural ImplementsRegulations, 1982;(c) “department” means the department over which the minister presides;(d) “farm exemption certificate” means the certificate mentioned insection 8;(e) “fence pickets” means wooden posts, pickets or stakes which:(i) have not been planed, squared or otherwise processed into finishedlumber; and(ii) are used for fencing in agricultural pursuits;(f) “person” includes a partnership, association, firm, corporation or jointstock company;(f.1) “pet food” means commercially prepared food or dietary supplementssold for consumption by animals other than commercial livestock;(g) “tax” means the tax payable pursuant to section 5 or 5.3 of the Act, asthe case may be.24 Jan 86 cE-3 Reg 1 s2; 13 Dec 96 SR 92/96 s3;25 Oct 2002 SR 92/2002 s4.
Consolidated to November 9, 20164E-3 REG 1PROVINCIAL SALES TAXDEFINITIONS OF TERMSUsed in section 3 of the Act3(0.1) For the purposes of the Act and these regulations, the following services areprescribed as computer services:(a) consulting services related to the design, development or modification ofcomputer software or a system or network of computers, if specific design orstructural recommendations are made to fulfil defined requirements;(b) on-site supervision or management services related to the provision ordelivery of a computer service;(c) maintenance, management, training and other support services providedin relation to software, computer equipment, a computer system or a networkof computers, including telephone support;(d) services related to installing, reinstalling, repairing, restoring,troubleshooting, upgrading, cleaning or diagnosing software, computerequipment, a computer system or a network of computers, including eradicatingcomputer viruses, spyware or malware;(e) services related to writing, designing, developing, configuring, modifyingor upgrading software, computer equipment, a computer system or a networkof computers;(f) accessing or searching a database;(g) backing up, retrieving, reconstructing or restoring computer data orsoftware;(h) services provided by an internet services provider, including internetaccess, email, texting, RSS feeds, web hosting and storage services;(i) website preparation, design or development services, website maintenanceservices, website content management, updating, statistical or testing services,macromedia flash design services, website animation, graphic design servicesor web hosting services;(j) the right to use a computer server or other data storage or transmissionservices.(1) In subclauses 3(1)(i)(iii) and (iv) of the Act, “production, fabrication,processing, printing or imprinting” and “produced, fabricated, processed,printed or imprinted” includes any operation that results in the creation orproduction of tangible personal property or that is a step in a process or series ofoperations resulting in the creation or production of tangible personal property.(1.1) For the purposes of the Act and these regulations, “accounting services”means services that are in the nature of:(a) investigating or auditing accounting records;(b) preparing:(i) a balance sheet;(ii) a profit and loss statement;
Consolidated to November 9, 20165PROVINCIAL SALES TAXE-3 REG 1(iii) a payroll;(iv) a budget;(v) a tax return, including any tax documents or forms;(vi) a tax rebate;(c) bookkeeping;(d) billing;(e) cost accounting;(f) account reconciliation;but does not include:(g) the services mentioned in clauses (a) to (f) when those services are providedby a person to that person’s employer in the course of employment; and(h) services provided by a receiver or a trustee in a liquidation proceeding.(1.2) For the purposes of the Act and these regulations, “advertising services”means services that are in the nature of creating or designing a message whosepurpose is to solicit business, attract donations or call public attention in the formof an information notice, a political announcement or other similar communicationby any means, including oral, written or graphic statements and representationsappearing:(a) in a newspaper, magazine, notice, handbill, catalogue, letter or otherpublication;(b) on radio or television;(c) on a sign or billboard;(d) in any other medium in which advertising appears;but does not include:(e) the service of actually placing a message in any of the mediums mentionedin clauses (a) to (d); and(f) any of the services mentioned in this subsection when those services areprovided by a person to that person’s employer in the course of employment.(1.3) For the purposes of the Act and these regulations, “architectural services”means services that are provided by a person who is a licensed architect as definedin The Architects Act, 1996 and that consist of schematic design, design development,preparation of construction documents and any service related to bidding, negotiatingor tendering for a construction contract, and includes those services that are providedby a person who resides in a jurisdiction other than Saskatchewan and who islicensed, registered or regulated pursuant to a statute or law of that jurisdictionthat is similar to The Architects Act, 1996 but does not include any of the servicesmentioned in this subsection when those services are provided by a person to thatperson’s employer in the course of employment.(1.4) For the purposes of the Act and these regulations, “commercial buildingcleaning services” means a janitorial service, a window cleaning service or a carpetcleaning service that is provided in relation to a building or structure that is not aprivate dwelling, but does not include any of those services when they are providedby a person to that person’s employer in the course of employment.
Consolidated to November 9, 20166E-3 REG 1PROVINCIAL SALES TAX(2) In subclause 3(1)(k)(v) of the Act, “lodging in hotels, motels, hostels,apartment houses, lodging houses, cabins, cottages, clubs and other similaraccommodation” does not include:(a) lodging supplied by the Salvation Army or any other similar institutionas charity;(b) lodging supplied by religious or other organizations to their own membersor their guests on a casual basis at summer camps and similar functions;(c) lodging supplied to students, patients, residents or employees ineducational institutions, hospitalizing institutions or nursing or senior citizenhomes;(d)lodging supplied in boarding houses; or(e) lodging in tent or trailer sites supplied by a campground or trailer park.(3) For the purposes of the Act and these regulations, “credit reporting orcollection services” means services that are provided for any or all of the followingpurposes:(a) assessing or advising on the creditworthiness of a person or that person’sability to pay his, her or its debts;(b) collecting or obtaining payment of an outstanding debt or other monetaryliability or obligation of a person that is in arrears;and includes services provided by a person licensed pursuant to The Credit ReportingAgencies Act or The Collection Agents Act, but does not include any of the servicesmentioned in this subsection when those services are provided by a person to thatperson’s employer in the course of employment.(4) For the purposes of the Act and these regulations, “dry cleaning or laundryservices” means services that consist of cleaning, dry cleaning, laundering, pressing,dyeing or waterproofing of any article of clothing, bedding, linen, towels, curtains,drapes, blinds, slip covers or wiping rags, but does not include:(a) self-serve coin-operated:(i)dry cleaning services; or(ii) laundry services; and(b) any of the services mentioned in this subsection when those services areprovided by a person to that person’s employer in the course of employment.(4.1) For the purposes of the Act and these regulations, “employment placementservices” means services that are provided for the purpose of locating, obtainingor arranging temporary or permanent employees or contractors on behalf of anemployer, but does not include:(a) the service of providing a temporary employee if that employee remainsthe employee of the person providing the service; and(b) any of the services mentioned in this subsection when those services areprovided by a person to that person’s employer in the course of employment.
Consolidated to November 9, 20167PROVINCIAL SALES TAXE-3 REG 1(4.2) For the purposes of the Act and these regulations, “engineering services”means services that are provided by a person who is licensed pursuant to TheEngineering and Geoscience Professions Act and that consist of preparing engineeringdesigns, drawings, specifications or contract documents, and includes:(a) the preparation of preliminary sketches and working drawings and thedevelopment of specification notes;(b) services related to the calling for tenders;(c) assisting or advising a client regarding tender acceptance;(d) services related to the development, maintenance, enhancement,expansion or decommissioning of any production or processing facility withrespect to oil, natural gas, potash or other minerals; and(e) those services mentioned in this subsection that are provided by a personwho resides in a jurisdiction other than Saskatchewan and who is licensed,registered or regulated pursuant to a statute or law of that jurisdiction thatis similar to The Engineering and Geoscience Professions Act;but does not include:(f) services that are related to the exploration for oil, natural gas, potash orother minerals; and(g) any of the services mentioned in this subsection when those services areprovided by a person to that person’s employer in the course of employment.(4.3) For the purposes of the Act and these regulations, “legal services” meansservices that are provided by a lawyer and includes those services that are providedby a person who resides in a jurisdiction other than Saskatchewan and who islicensed, registered or regulated pursuant to a statute or law of that jurisdictionthat is similar to The Legal Profession Act, 1990, but does not include any of thefollowing services:(a) labour standards arbitration services provided pursuant to The LabourStandards Act;(b) financial planning services;(c) acting as a trustee, executor, or director or as an administrator or executorof an estate;(d) acting as a mediator;(e) acting as a member of an administrative tribunal;(f) immigration or emigration services;(g) maintaining the records of a corporation;(h) services covered by The Legal Aid Act or provided at the expense of agovernment-funded agency carrying out a statutory duty to provide legalservices to persons;
Consolidated to November 9, 20168E-3 REG 1PROVINCIAL SALES TAX(i) teaching or providing courses or seminars related to the law;(j) any of the services mentioned in this subsection when those services areprovided by a person to that person’s employer in the course of employment.(4.4) In clause 3(1)(j) of the Act, “personal property that can be seen ortouched” includes data, information or material that:(a) is transferred, transmitted or distributed by means of landlines, wires,fibre optic cables, lasers, microwave relay stations or satellites or any similarmeans of transferral, transmittal or distribution; and(b) is capable of being seen, made intelligible, touched or heard or is otherwiseperceptible to the senses in any way.(5) For the purposes of the Act and these regulations, “real estate services”means services that are provided by a registrant, as defined in The Real Estate Act,relating to the sale or lease of real property located in Saskatchewan, and includesthose services that are provided by a person who resides in a jurisdiction other thanSaskatchewan and who is licensed, registered or regulated pursuant to a statute orlaw of that jurisdiction that is similar to The Real Estate Act, but does not includeany services provided on or after March 31, 2001 that relate to the sale of a newresidential single family dwelling.(6) For the purposes of the Act and these regulations, “repair or installationservices” means any service to repair, install, assemble, dismantle, adjust, restore,recondition, examine, refinish or maintain tangible personal property but does notinclude any of those services when those services are provided by a person to thatperson’s employer in the course of employment.(7) For the purposes of the Act and these regulations, “security or privateinvestigation services” means:(a) electronic alarm monitoring services;(b) services that are provided by a person who is licensed to act pursuant toThe Private Investigators and Security Guards Act, 1997; or(c) services that are provided by a person who provides the services mentionedin The Private Investigators and Security Guards Act, 1997 and who does notreside, ordinarily reside or carry on business in Saskatchewan at the time theservice is provided;but does not include:(d)services that:(i) are provided to a residence that is a private dwelling; and(ii) relate to the securing, protecting or monitoring of a residencementioned in subclause (i), other than electronic alarm monitoringservices; and(e) any of the services mentioned in this subsection when those services areprovided by a person to that person’s employer in the course of employment.
Consolidated to November 9, 20169PROVINCIAL SALES TAXE-3 REG 1(8) For the purposes of the Act and these regulations, “telephone answeringservices” means services that consist of receiving and documenting or recordingtelephone calls and providing a means for the consumer or user of the service toretrieve those documented or recorded messages.(8.1) In clause 3(1)(l) of the Act, “transmission, reception or distribution ofsigns, signals, words, writing, images, symbols, sounds or intelligence ofany nature by means of electromagnetic waves” includes any of the followingservices that are provided or delivered to a consumer by means of landlines, wires,fibre optic cables, lasers, microwave relay stations or satellites or any similar means:(a) telephone, texting, telex, facsimile, Internet access, electronic messaging,paging or telegraph services or a similar communication service;(b) radio programming, music services, cable television or other forms of paytelevision services, other than public broadcasting services that are broadcastthrough the air for direct reception by the public without charge;(c) any services, in addition to those mentioned in clauses (a) and (b), fortransmission, broadcast or distribution of data, programming or entertainment.(9) For the purposes of the Act and these regulations, “veterinary services”means services provided by a person who is registered pursuant to The VeterinariansAct, 1987 to practise veterinary medicine as defined in that Act, and includes thoseservices that are provided by a person who resides in a jurisdiction other thanSaskatchewan and who is licensed, registered or regulated pursuant to a statute orlaw of that jurisdiction that is similar to The Veterinarians Act, 1987, but does notinclude any of the services mentioned in this subsection that are provided:(a) with respect to commercial livestock; or(b) by a person to that person’s employer in the course of employment.(10) The services mentioned in the following subsections include any of thoseservices provided by a professional corporation or an assistant, articling student,clerk, support staff or other person who is assisting or acting under the supervision,authority or direction of any person providing a taxable service described in thosesubsections, whether or not those services are billed separately:(a) subsections (3), (5), (7) and (9);(b) subsections (1.1), (1.3) and (4.1) to (4.3).24 Jan 86 cE-3 Reg 1 s3; 25 Oct 2002 SR92/2002 s5; 13 Aug 2010 SR 84/2010 s3; 20 Jan2012 SR 1/2012 s3.
Consolidated to November 9, 201610E-3 REG 1PROVINCIAL SALES TAXUsed in section 5 of the Act4(0.1) Subject to subsection (0.2), in subsection 5(2.1) of the Act:(a) “mobile home” means a movable structure that:(i) is designed and intended for use as a domestic residence;(ii) meets the requirements for a mobile home, a multi-section mobilehome or a swing-out-and-expandable-room-section mobile home set outin the Z240 series of standards published by the Canadian StandardsAssociation; and(iii) bears the seal of the Canadian Standards Association;(b) “modular home” means a house that:(i) is designed and intended for use as a domestic residence;(ii) is constructed by assembling manufactured modular units, each ofwhich:(A)comprises at least one room or living area; and(B) is completely constructed in all essential features prior todelivery from the factory;(iii) meets the requirements of:(A) the National Building Code of Canada, as adopted and amendedpursuant to The Uniform Building and Accessibility StandardsAct; or(B) Canadian Standards Association standard A-277; and(iv) bears the seal of the Canadian Standards Association;(c) “ready-to-move home” means a house that is:(i)a single structure;(ii) designed and intended for use as a domestic residence; and(iii) fully assembled by the vendor away from the site on which it is tobe attached to a permanent foundation.(0.2) None of the terms in clauses (0.1)(a) to (c) includes:(a) structures that are intended to be used for non-residential or businesspurposes, including bunk houses, wash houses, kitchens, dining units andbusiness premises;(b) recreational vehicles or components of recreational vehicles, includingtravel trailers, tent trailers, motor homes, slide-on campers, chassis-mountedcampers and other similar vehicles;(c) free-standing appliances, furniture or draperies sold with the structure;
Consolidated to November 9, 201611PROVINCIAL SALES TAXE-3 REG 1(d) prefabricated building packages; or(e) repair or replacement parts or any additions or accessories added to themobile home, modular home or ready-to-move home subsequent to its purchase.(1) In subsection 5(6) of the Act:(a) “contractor” includes a person who engages in the business ofconstructing, altering, repairing or improving real property for others andincludes:(i) general contractors and subcontractors;(ii) carpenters, bricklayers, stonemasons and plasterers and sheet metal,steel, tile and terrazzo, electrical, plumbing, heating, air conditioning,insulating, ventilating, papering, bridge, road, roofing, painting,decorating, cement and paving contractors; and(iii) any other persons who install tangible personal property on, orincorporate it into, real property for a person other than themselves;but, while a contractor manufactures tangible personal property for sale, heis deemed to be a manufacturer;(b) “contract” means a contract for erecting, remodelling or repairing abuilding or other structure on land and includes lump sum, fixed price, costplus and time and material contracts;(c) “manufacturer” means a person, other than a vendor, who, in any year,manufactures, fabricates, produces or assembles tangible personal propertyfor sale or use in excess of a value of 5,000;(d) “value” does not include the value of labour performed on a constructionsite except where the labour is part of the manufacturer’s regular manufacturingprocess.(2) In subsections 5(9), (9.1), (10) and (11) of the Act, “every person residing orordinarily resident or carrying on business in Saskatchewan” includes anyperson who is not resident in Saskatchewan and who:(a)enters Saskatchewan for the purpose of transacting business for gain; or(b) brings, causes to be brought, sends or causes to be sent building materialsinto Saskatchewan, or receives building materials in Saskatchewan, for thepurpose of constructing a building, structure or improvement that is to beattached permanently to land in Saskatchewan.(2.1) In subsections 5(9) and (9.1) of the Act, “brings into the province” or“brings into Saskatchewan” includes all or any of the following:(a) brings into Saskatchewan;(b) causes to be brought into Saskatchewan;
Consolidated to November 9, 201612E-3 REG 1PROVINCIAL SALES TAX(c) sends into Saskatchewan; or(d) causes to be sent into Saskatchewan.(3) In subsection 5(9) of the Act, “receives delivery in the province of tangiblepersonal property” includes the acquisition, by purchase, lease or otherwise, oftangible personal property which:(a) is located in Saskatchewan at the time of the purchase, lease or acquisition;and(b) was brought, caused to be brought, sent or caused to be sent intoSaskatchewan by a non-resident.(4) In subsection 5(9.1) of the Act, “receives delivery in Saskatchewan oftangible personal property” includes the acquisition, by purchase, lease orotherwise, of tangible personal property which:(a) is located in Saskatchewan at the time of the purchase, lease or acquisition;and(b) was brought, caused to be brought, sent or caused to be sent intoSaskatchewan by a non-resident.(5) In subsection 5(12) of the Act, “bringing the property into Saskatchewan”includes all or any of the following:(a) bringing the property into Saskatchewan;(b) causing the property to be brought into Saskatchewan;(c) sending the property into Saskatchewan; or(d) causing the property to be sent into Saskatchewan.(6) In subsection 5(12) of the Act, “value of tangible personal property,transportation costs and any other costs whatsoever” does not include thecost of postage, if the value of the postage exceeds the value of the contents mailed.24 Jan 86 cE-3 Reg 1 s4; 2 Aug 91 SR 52/91 s3;27 Jne 97 SR 39/97 s3; 20 Jan 2012 SR 1/2012s4.Used in subsection 8(1) of the Act5(1) In subsection 8(1) of the Act and in these regulations:(a) Repealed. 24 Sep 93 SR 71/93 s2.(a.1) “agricultural products” includes hay and straw but does not includegarden seeds, trees, shrubs, bedding plants or sod;(b) “books” means any of the following that are published solely foreducational, technical, cultural or literary purposes and that contain noadvertising:(i) books that are printed and bound with permanent bindings;(ii) unbound literary and technical papers;
Consolidated to November 9, 201613PROVINCIAL SALES TAXE-3 REG 1(iii) loose-leaf sheets or pages that are printed and punched for insertionin a ring or post binder;and includes a digital or other similar electronic equivalent of the materialsdescribed in subclauses (i) to (iii), but does not include:(iv) any device used to read or view any of the digital or other similarelectronic equivalent of the materials described in subclauses (i) to (iii);(v) albums;(vi) catalogues;(vii) directories;(viii) fashion books;(ix) financial reports;(x) loose-leaf sheets or pages that are printed and punched for insertionin albums, catalogues, directories, fashion books, price lists, rate booksand time tables;(xi) paper ruled for accounting or bookkeeping purposes;(xii) post and ring binders;(xiii) price lists;(xiv) rate books;(xv) timetables;(xvi) computer software or computer services;(xvii) any other reading materials or articles that are similar, or usedfor a purpose similar, to any of the classes of materials described insubclauses (iv) to (xvi);(c) “Bibles, testaments, prayer books, missals and hymn books”includes authorized versions of the Bible, copies of the separate books of theBible, hymn books authorized for the use of worshippers by organized religioussocieties and corporations and any other hymn books that are suitable forpublic or private worship;(d) “children’s clothing and children’s footwear” means:(i) children’s dresses, skirts, suits, coats, jackets, blouses, sweaters,vests, undershirts, pyjamas, combinations, snowsuits, overalls, slacks,jeans, slims, pants, underwear, outer shorts and any other children’sgarments, that are of a size not larger than girl’s Canada StandardSize 16 or boy’s Canada Standard Size 20, or clothing designed for girlsor boys and sized small, medium and large;(ii) boy’s dress and sport shirts that are not larger than Canada StandardSize 14 1/2 neck;
Consolidated to November 9, 201614E-3 REG 1PROVINCIAL SALES TAX(iii) children’s hose that are of a size not larger than girl’s size 10 andboy’s size 10 1/2 or stretchy socks designed for children;(iv) children’s hats in styles designed for children that are of a size notlarger than girl’s size 22 and boy’s size 7 1/8;(v) children’s gloves in styles designed for children that are of a size notlarger than girl’s and boy’s size 7;(vi) children’s footwear that is of a size not larger than girl’s and boy’ssize 6;(vii) clothing and footwear of the types described in subclauses (i) to (vi)when purchased in a size larger than the maximum sizes specified in thosesubclauses for a child who is 17 years of age or less and with respect towhom an exemption certificate in a form provided by or approved by theminister is completed by the purchaser and provided to the vendor at thetime of sale of the clothing or footwear;and includes the following items of clothing and footwear in styles and sizesdesigned for children or in any style or size not designed for children whenpurchased for a child who is 17 years of age or less and with respect to whoman exemption certificate mentioned in subclause (vii) is completed:(viii) baby blankets;(ix) balaclavas;(x) bathing caps and suits;(xi) belts and belt buckles;(xii) berets;(xiii) bibs;(xiv) bonnets;(xv) braces or suspenders;(xvi) brassieres;(xvii) bunting bags;(xviii) caps;(xix) diapers and disposable diapers;(xx) garter belts and garters;(xxi) girdles;(xxii) gym shorts and shirts;
Consolidated to November 9, 201615PROVINCIAL SALES TAXE-3 REG 1(xxiii) judo and karate clothing;(xxiv) neck ties;(xxv) nylons and pantihose;(xxvi)overshoes, rubbers and boots;(xxvii) party costumes;(xxviii) rainwear;(xxix) rubber pants;(xxx) scarves and headbands;(xxxi)school uniforms;(xxxii) shawls;(xxxiii) ski and snowmobile suits and gloves;(xxxiv) sneakers;(xxxv) socks without feet;(xxxvi) sport uniforms, other than hockey and football pants;(xxxvii) sports shoes without cleats;(xxxviii) sweat suits and shirts;(xxxix) track suits and body suits;(xL) youth club uniforms;but does not include:(xLi) aprons;(xLii) athletic protective padding;(xLiii) baby bottles, liners and nipples;(xLiv) buttons and other clothing fasteners;(xLv) clothing patterns;(xLvi) combs;(xLvii) crests, unless purchased with new clothing;(xLviii) cuff-links;(xLix) earrings;(L)(Li)fabrics and yard goods;gloves used specifically for
PROVINCIAL SALES TAX E-3 REG 1 3 CHAPTER E-3 REG 1 The Provincial Sales Tax Act TITLE Title 1 These regulations may be cited as The Provincial Sales Tax Regulations. 25 Oct 2002 SR 92/2002 s3. INTERPRETATION Interpretation 2 In these regulations: (a) "Act" means The Provincial Sales Tax Act; (a.1) "commercial livestock" means livestock as defined in clause 5(1)(p)
