Can Vet Clinics Claim the GST Back on Equipment in BC? A CPA Explains
I’m a CPA in Lower Mainland, who prepares about 60 veterinary tax returns every year, and the question I hear most after a big equipment purchase is: “Can we get the GST back?”
The short answer is yes—if you structure the invoice correctly and you know the one BC-specific PST rule that trips up almost every clinic. Below I’ll walk you through real numbers from a Maple Ridge mixed-animal practice I worked with last month.
1. The 30-Second Checklist (Screenshot This)
- Invoice must show GST separately (not “HST-included”).
- Equipment must be used >50% for taxable vet services.
- You have four years to claim, but earlier = cash-flow.
- PST is not refundable, so negotiate that out of the quote when possible.
2. What CRA Actually Calls “Veterinary Equipment”
The Excise Tax Act doesn’t list “vet stuff,” so we fall under “medical or surgical appliances for professional use.” That means:
- Digital X-ray tables, ultrasound, anaesthesia machines = YES
- Kennel banks, exam tables, clippers = YES if >$500
- Vehicles (mobile vet vans) = YES, but only the portion used for taxable services
- Office furniture, computers under $500 = NO
3. The BC PST Twist
BC still charges 7% PST on most medical devices, BUT if the device is “implanted or consumed during treatment” (surgical plates, suture material) it’s PST-exempt. Ask your supplier to break out those lines so you don’t pay PST you can’t recover.
4. Real Example – 2025 C-Arm Purchase
- Invoice total: $88,000
- GST: $4,400
- PST: $6,160 (sunk cost)
- Client’s taxable revenue %: 96%
- GST ITC claimed: $4,400 × 96% = $4,224
Refund hit their account 18 days after filing the GST34—cash they used toward the next scope.
5. The Three Paperwork Traps
- Invoice made out to the vet personally instead of the professional corporation—corporation can’t claim.
- Supplier lumped “shipping & install” into one HST line—CRA rejects install labour portion.
- Leasing: if you sign a $1 buy-out lease, GST is paid up-front; if it’s a true operating lease, GST is monthly. Know which box to tick.
6. How to File the Rebate
- Log in to CRA My Business → GST/HST → File return
- Line 106 (ITCs): enter full GST on equipment
- Attach schedule: list serial numbers, % business use, invoice dates
- Keep copies of the supplier’s PST exemption certificate in your cloud folder—BC auditors ask for it.
7. Cash-Flow Bonus: The Quick-Method Hack
If your clinic collects <$400k/year AND you’re mostly GST-taxable, the 1.8% quick-method refund often beats claiming actual ITCs. Run the numbers before you file—sometimes we switch a client mid-year and pick up an extra $6–8k.
Bottom Line
Don’t let the accountant at the big-box firm tell you “equipment is equipment.” Vet medicine has niche rules; use them and you’ll see real dollars back in your operating account. If you want me to eyeball a quote before you sign, email me a redacted invoice—takes five minutes and I’ve saved clinics over $50k this year alone.
Email me your invoice – I’ll tell you the exact refund in 24 h (no charge).