In this document you can find exclusions from PST for residential energy outputs (such as propane). This notice is effective April 1, 2013. This document also describes re-accomplishment of the PST on energy outputs with the purpose of raising income for the ICE Fund (ICE tax) and how it applies to energy outputs.

Common Transitional Rules for Re-Accomplishment of the PST

What Is Residential Energy Output?

The term residential energy output in relation of the PST includes such outputs as steam, natural gas, oil heating etc.

What Is Residential Use of Energy Outputs?

Consumption of energy outputs by the owner of a residence or any other person living in the residence is called residential use. This term includes energy used for lightning, cooking, as well as for heating a residence. Nevertheless it doesn't include use of energy outputs for industrial or business purposes.

What Is a Residential Dwelling?

A place where a person normally resides is called residential dwelling.

Exclusions from PST for Sales of Energy Outputs

From April 1, 2013 PST shouldn't be charged if all of the conditions listed below are fulfilled:

1. If energy output is purchased only for residential use.

2. If energy output is supplied directly to residential dwelling, a building that is an actual part of some residential dwelling, or a tank that is connected with some residential dwelling.

3. If energy output is supplied to some residential dwelling situated within a multi-use building or it is supplied through a meter that serves solely for residential dwelling.

However, if energy output was purchased for residential as well as no-residential use, the supplier has to charge the PST.

Electricity Purchased for Residential and Farm Purposes

If electricity is supplied by seller to a qualified farmer only for residential and farm purposes or if electricity for both residential and farm purposes is supplied through the same meter, it is not subject to PST.

Types of Fuel That Are Not Subject to PST

From April 1, 2013 such fuels as manufactured fire logs, pelletized fuel, wood, barbecue briquettes, charcoal are not subject to PST. It doesn't matter if it is used for residential or commercial purposes.

Innovative Clean Energy (ICE) Fund Tax

From April 1, 2013 the following energy outputs are subject to ICE tax (0,4%): natural gas, fuel oil (excluding kerosene) purchased with the purpose of cooling, heating or raising steam, propane in a vaporized form.

Please, note: PST exclusions for energy outputs are not applicable for ICE Fund tax.