(h) dentures, including adhesives, liners and repair kits for dentures (f) artificial limbs and orthopaedic appliances (e) drugs and other substances that alleviate pain and are in a form designed to be taken internally, whether orally or otherwise, or applied externally (d) tangible personal property that is the result of a medical imaging procedure (ii) provided as part of a promotional distribution by a pharmaceutical company to a practitioner (i) sold on the prescription of a practitioner, or (c) drugs and other substances for the treatment, mitigation or prevention of a disease or disorder, if the drugs and other substances are
(ii) a veterinary drug, as defined in section 65 of the Veterinary Drugs Act (i) specified in Schedule II of the Drug Schedules Regulation, B.C. (a) drugs specified in Schedule I or IA of the Drug Schedules Regulation, B.C. Subsection 3(1) provides that the following are exempt from tax imposed under Part 3 of the Act: 97/2013 provides under PSTERR section 3 exemptions from tax for specified drugs, vaccines and other substances, and health products. PSTERR: Section 1 "obtain", "practitioner", "prescription" Section 57Įffective April 1, 2013, B.C. Division 1 - Health and Medical Products and Equipment for Individuals with Disabilities Section 3 – Drugs And Health Products PSTERR - SEC.3/Int.-R.1Īct: Section 1 "promotional distribution", "substantially", "use" Part 3 Part 3 – Division 9
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