Children’s Clothing and Sport Safety Equipment

Youth Sporting Organizations do not have to paid Provincial Sales Tax (PST) on larger or adult‐sized uniforms purchased for children under age 15. The organization should fill out and sign a Certificate of Exemption for Children’s Clothing and Footwear form (FIN 417) or give a letter stating how many uniforms are bought for children under age 15. 
For example, if the organization is buying 100 uniforms and 70 of those uniforms are for children under age 15, the certificate or letter must indicate that 70 of the 100 uniforms are for children under age 15.

Sport Safety Equipment

You do not have to paid PST on safety helmets for sport, recreation and transportation, whether they are purchased for children under age 15 or not.

Refunds on Children’s Clothing

Customers who paid PST on clothing or footwear for children under 15 may apply to the ministry for a refund. They fill out an Application for Refund of Social Service Tax or Hotel Room Tax form (FIN 413). For more information on refunds, please see
Bulletin GEN 008, Refunds of Overpayments of Tax.

Click here for more information: Ministry of Small Business & Revenue - Bulletin SST 009