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...Provincial sales tax pst bulletin issued august revised september boats act latest revision the bar identifies changes to previous version of this dated february for a summary see at end document explains how applies table contents overview on boat sellers and lessors exemptions change use chartering leasing related services refunds you must pay purchase lease or receive as gift in bc outside bring send into unless specific exemption below regardless whether is personal business rate are required depending acquired also goods that time purchased leased will be attached stored used connection with operation e g motors water sport equipment fishing gear these same applicable even if billed separately ensure has been paid all ministry routinely reviews records transport canada matches registered ownership payments therefore when may contacted by confirm finance po box stn prov govt victoria vw v definitions resident person who resides ordinarily carries enters intention residing carrying ...