Farmers are exempt from PST when purchasing certain farm equipment. Some purchases are automatically exempt, while others require the farmer to certify that the goods purchased will be used solely in the operation of his or her farm. Please see the PST bulletins below for more information on agricultural exemptions.

Holders of a valid fuel tax exemption permit may purchase marked diesel fuel that is exempt from tax for use in their farming, commercial fishing, trapping or logging activities. In addition, they may purchase gasoline exempt from tax for use in their eligible activities. Gasoline tax rebates may also be applied for annually through the Farm Fuel Program.