2022 R28 – Emergency Equipment Provincial Sales Tax Rebate
- Year: 2022
- AVICC Number: R28
- UBCM Number: EB64
- Port Hardy
Whereas local governments support local fire services with equipment and apparatus to provide fire, road rescue and first responder services to communities, and there are limited opportunities for grants to support these large capital expenditures;
And whereas the costs for this type of equipment is costly, Goods and Services Tax (GST) is 100% returned to local governments; however, Provincial Sales Tax (PST) is an expense added to the cost of equipment:
Therefore be it resolved that UBCM lobby the provincial government to provide Provincial Sales Tax rebates for purchasing emergency equipment for local governments.
- Year: 2022
- AVICC Number: R28
- Sponsor: Port Hardy
- Resolution Type: Provincial
- Category: Taxation
- AVICC Decision: Endorsed
- AVICC Response link
- UBCM Number: EB64
- UBCM Decision: Endorsed
- Provincial Response:Ministry of Finance Government values the contribution that first responders, including firefighters, make to communities throughout BC It is important that the health and safety of firefighters is protected while they provide invaluable services to British Columbians every day. PST exemptions are currently provided for certain specified safety equipment that are critical to fire, road rescue, and first responder services, including fire extinguishers, highway emergency equipment, emergency locator transmitters and avalanche equipment. Parts and services for exempt equipment are also exempt from PST. Additional PST exemptions apply to work-related safety equipment and protective clothing designed to be worn by, or attached to, a worker if the items are required by WorkSafeBCs Occupational Health and Safety Regulation, or the Health, Safety and Reclamation Code for Mines in British Columbia. The full suite of PST exemptions is described in an information bulletinPST 100, Safety Equipment and Protective Clothing is available online: https:www2.gov.bc.caassetsgovtaxessalestaxespublicationspst-100-safety-… Government regularly reviews provincial taxes and considers changes in preparation of the annual provincial budget. Currently, BCs tax approach for exemptions for safety equipment is consistent with other provinces that have provincial sales taxes. Ministry of Finance staff are available to assist local governments and fire departments understand whether an exemption applies to specific items and can be reached at CTBTaxQuestionsgov.bc.ca.
- UBCM Response link
The AVICC acknowledges that we are grateful to live, work, and play on the traditional territories of theCoast Salish, Nuu-Chah-Nulth and Kwak-Waka’wakw Peoples