Do I pay PST on service vehicles and tools to repair exempt production machinery and equipment at the logging site?
Yes. You pay PST on service vehicles and tools you use to repair exempt machinery at the logging site. To qualify for the production machinery and equipment exemption, you must use machinery and equipment directly in qualifying logging activities. Machinery and equipment purchased by eligible logging companies to repair exempt production machinery and equipment is not used directly in qualifying logging activities. If you use the same equipment in a qualifying logging activity for your repairs, the equipment is exempt if it is used over 90% of the time for qualifying logging activities.
Related Questions
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