What is our PST registration number?
• #R 205420 • Do we pay PST on Newspaper Advertising? • NO, newspapers themselves are exempt from PST. Pacific Press was contacted and replied unless UBC takes up 75% of the entire newspaper we are exempt. • Do we pay PST on textbooks? Do students pay PST if purchased directly from the publisher? • NO, textbooks are for educational purposes and therefore exempt. • The same applies to students paying for textbooks. • Is there PST on school lab equipment? • YES, only educational consumable goods are exempt, lab equipment is not. • Do we self-assess PST on morgue refrigeration equipment shipped from England and installed in our new building? • NO, we do not pay PST when charged as a lump sum for supplying and installing the equipment (considered real property – land and buildings). • YES, if the above were charged separately, but PST is exempt on installation only when it is itemized separately. • Do we pay PST on prototypes and parts for prototypes? • NO, prototypes, material and equipme
