AI-assisted research summary: This schedule lists types of fishing equipment for commercial fishing purpose.
97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit Schedule 3 [am. B.C. Reg. 216/2013, App. 1, s. 28.] (sections 1, 66 and 130) Fishing Equipment for Commercial Fishing Purpose Item Fishing equipment 1 Aeration equipment 2 Anchors, anchor chain, links and shackles 3 Bait 4 Barometers 5 Batteries obtained for use for boats, gill net lights, radios and radio equipment 6 Bilge pumps obtained for use for pumping out water resulting from ice used for freezing or cooling fish 7 Black trawl anchors 8 Bluestone 9 Boat fenders 10 Boat hand bailers 11 Boathooks 12 Bolts obtained for use for attachment to a boat 13 Buoys obtained for use for indicating location of nets 14 Chain 15 Charts and navigating instruments 16 Chocks obtained for use for attachment to a boat for guiding lines 17 Compression fittings obtained for use on a boat 18 Connectors obtained for use as part of fishing gear 19 Depth sounders 20 Dinghies 21 Direction finders 22 Electronic monitoring equipment designed for use for monitoring fishing activities, and software designed for use on such equipment 23 Engines obtained for use with boats, including outboard motors 24 Fast eye blocks 25 Fasteners made of galvanized steel, stainless steel, brass or galvanized brass 26 Fibreglass cloth and resin obtained for use for boat repairs 27 Fish hooks, sinkers, jigs, plugs, lures, spoons and spoon metal 28 Fish lines 29 Fish tags and tagging equipment 30 Floats obtained for use with fishing nets 31 Fog bells and horns 32 Fuel pumps 33 Gaffs 34 Galvanized steering blocks 35 Gill net lights 36 Gurdies 37 Heat-shield insulation blankets obtained for use for boat engines 38 Ice blankets 39 Loose hook blocks 40 Marine electrolysis eliminators 41 Marine paint 42 Metal shapes obtained for use on a boat to designate the type of boat or the direction in which fishing gear is set 43 Navigation lights 44 Net covers 45 Net dye 46 Oar locks and row locks 47 Oars 48 Otter trawl net leather 48.1 Pet food obtained for use as bait for shrimp 49 Plastic wood and putty 50 Plumbing fittings obtained for use on a boat 51 Portlights 52 Propellers 53 Quadrants designed for rudders 54 Radar reflectors 55 Radios and radio equipment 56 Recorder paper 57 Refrigeration equipment designed for installation on boats 58 Rocking stabilizers 59 Rope obtained for use on a boat or with a fishing net 60 Safety-at-sea equipment, including the following: Â Â Â (a) buoyancy equipment; Â Â Â (b) clock stations and supplies; Â Â Â (c) fire axes and hatchets; Â Â Â (d) fire extinguishers and refills; Â Â Â (e) fire-fighting equipment; Â Â Â (f) flares and rockets; Â Â Â (g) immersion survival suits; Â Â Â (h) life rafts; Â Â Â (i) lifeboats and contents; Â Â Â (j) public address systems; Â Â Â (k) sprinkler systems 61 Sails 62 Ship clocks obtained for use on a boat 63 Ship-to-shore radio telephones, but not including cellular telephones 64 Signal bells 65 Sinks and toilets obtained for use on a boat 66 Snatch blocks obtained for use for holding fishing net lines 67 Steering wheels 68 Stoves and oil burners 69 Tarpaulins and hatch covers 70 Tide tables 71 Traps 72 Trolling bells 73 Trolling blocks obtained for use to guide fishing lines 74 Trolling springs and swivels obtained for use as part of fishing lines 75 Turnbuckles obtained for use to tighten wires on a mast 76 Underwater viewing scopes 77 Water pumps 78 Winches 79 Wood manufactured for marine use if obtained for use for boat repairs 80 Zinc plates 81 6-volt, 12-volt and 32-volt lamps 82 20-amp and 30-amp electric cord ends obtained for use for moorage power Contents 97_2013_00 Part 1 97_2013_01 Part 2 97_2013_02 Part 3 97_2013_03 Part 4 97_2013_04 Part 5 97_2013_05 Part 5.1 97_2013_05.1 Part 6 97_2013_06 Part 7 97_2013_07 Part 8 97_2013_08 Part 9 97_2013_09 Schedule 1 97_2013_10 Schedule 2 97_2013_11 Schedule 3 97_2013_12 Schedule 4 97_2013_13 Schedule 5 97_2013_14 Schedule 6 97_2013_15