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RIAL AND CONSTRUCTION EQUIPMENT DEALERS AND SUPPLIERS This bulletin has been prepared to help you apply and collect the Provincial Sales Tax (PST). It is a general guide and not a substitute for the legislation. Changes to this bulletin are indicated by a bar ( ) in the left margin. The contents of this bulletin are presented under the following sections: A. B. C. D. E. F. G. H. I. J. K. L. Sales of New and Used Equipment Trade-in Allowance and GST Registrants Calculating the Tax Used Equipment.

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