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 equipment incorporated into a prototype, retain their exempt status as long as the prototype is used for testing, demonstration and display purposes. • YES, if the purchaser uses the prototype for regular production or undertakes a contract to use the prototype receiving consideration beyond the actual cost of the demonstration. • Do we charge PST for the cost of a reception at a UBC facility that included food and labour? • NO, PST is imposed on personal tangi
