Purchase Exemption Certificates (PECs) are to be completed by persons entitled to claim an exemption from Retail Sales Tax (RST) on the purchase of taxable goods and taxable services, or when entering into a contract of insurance or a benefits plan. A "valid purchase exemption certificate" means a single or blanket PEC that a person is authorized to use and that contains all the information required under the Retail Sales Tax Act.

The information in this Guide explains the use of PECs and valid identity cards to claim exemptions from RST.  Please note that this Guide replaces the previous version dated March 2001. Revisions have been identified by a bar ( I).

PDF Version of Guide 204 - Purchase Exemption Certificates

Supplies of PECs are not provided by the Ministry of Finance since it is not a prescribed form. Vendors or taxpayers who need more PEC forms can use photocopies or reproductions of the sample provided below.

This PEC form can be filled out online, and includes simple prompts as well as a help feature.  You can print the completed form, or, print a blank form and then complete it by hand. 

  PDF Version of Sample PEC form