Provincial Treasury
Taxation and Property Records
PO Box 1330
Charlottetown, PE
Canada C1A 7N1
Tel: (902) 368-4171
Fax: (902) 368-6164
RTG: 120 April 1992
(Revised August 2003)
TAX EXEMPT GOODS FOR COMMERCIAL FISHERMEN
The following goods may be purchased by a commercial fisherman, who is in possession of a valid Revenue Tax Exemption Permit, exempt of revenue tax (PST) when purchased for use in a fishing operation and for no other commercial purpose.
-A-
-Aluminum pen boards and stanchions
-Anchors, mooring, trap and trawl
-Anti-fouling compound
-Aprons
-B-
-Bait
-Bait freezers
-Barometers
-Batteries for boats
-Bilge pumps
-Binnacles
-Bluestone
-Boat bailers
-Boats (fishing), dinghies, dories, skiffs and scows
-Buoys, floats and markers
-Burlap net covers
-C-
-Cables
-Chafing gear or hides
-Chains
-Charts, tide and navigation
-Chocks
-Cleaning tools including brushes mops and brooms
-Clocks for boats
-Connectors
-Counters, tallying
-Crates, scale baskets and stowage and storage baskets 1 2
-D-
-Depth sounders
-Dipnets
-Direction finders
-Dye for nets and traps
-E-
-Electric light bulbs for use on boats (6, 12 and 32 volts)
-Electric motors for operating pumps and equipment
-Engine room telegraph
-Engines for boats
-F-
-Fast eye blocks
-Fenders
-Fish bugs, hooks, jigs, lines,lures and sinkers
-Fish storage tanks
-Fishing nets and netting
-Floats for nets
-Fog horns and bells
-Forks
-G-
-Gaffs
-Galley stoves and ranges
-Galvanized steering blocks
-Gas tanks for boats
-Gloves
-GPS equipment
-Grub hoes
-Gurdies
-H-
-Hatch covers
-Hoists on boats
-Hydraulic pumps, motors, fittings, hoses and valves
-Hydraulic steerers and auto pilots
-I-
-Ice making machines 3
-K-
-Knives, splitting, skinning, filleting, gutting and shucking and other such equipment
-L-
-Lamps for use on boats
-Lobster measures, plugs and rubber bands
-Lobster traps
-Loose hook blocks
-M-
-Marine paint
-Marine refrigerators
-Marine stoves and furnaces
-Marine toilets and sinks
-Measuring boards
-Mending twine for nets
-Moss rakes
-Motors, inboard and outboard for fishing boats
-N-
-Navigation and port lights
-Needles for netting
-Net moorings and winches
-Nets
-Netting leads
-O-
-Oars
-Otter chains, discs, lifters, rollers and spacers
-Otter combination rope
-Otter trawl door and floats
-Otter trawl leather, nets
-Oyster harrows, rakes, scoops, scythes, spreaders, threshers and tongs
-P-
-Pails
-Parts for any goods in this section
-Power blocks
-Preservatives for nets and lines
-Propellers
-Pumps for boats 4
-Q-
-Quadrants
-R-
-Radar equipment
-Radio telephones for fishing boats
-Refrigeration equipment for fishing boats
-Repair labour to service any goods referred to in this section
-Resin and fibreglass matting
-Rope
-Row locks
-Rubber clothing and footwear
-S-
-Sails for fishing boats
-Scallop bags and ties
-Seam paint and filler
-Shackles
-Shovels
-Signal bells
-Snatch blocks
-Stays
-Survival suits
-T-
-Tarpaulins
-Tide tables
-Trap dumpers, haulers and lifters
-Trolling bells, blocks, springs and swivels
-Turnbuckles
-V-
-Ventilators
-W-
-Wash down pumps for boats
-Weigh scales
-Wet suits
-Winches and pulleys on boats
-Wire cable 5
Further Information
For copies of the Revenue Tax Act and Regulation and any inquiries regarding this Revenue Tax Guide, please contact;
Taxation and Property Records Division
Department of the Provincial Treasury
P. O. Box 1330
Charlottetown PE C1A 7N1
Telephone: (902) 368-4171
Fax: (902) 368-6164
Website: www.taxandland.pe.ca
This guide is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this guide and the statutes, the statutes shall prevail.
