Goods for resale/no Certificate if registered
You are exempt from PST on goods you obtain solely for resale or lease to your customers. To purchase these goods exempt from PST, give the supplier your PST number or, if you do not have a PST number, a completed Certificate of Exemption - General (FIN 490).
Packaging exemption
You are exempt from PST on containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases of goods….
Generally, you are not required to charge PST on the containers and packaging materials you provide with goods and services, unless you separately charge your customers for them…see Bulletin PST 305.…
Self-assessment
If you take taxable goods from your resale inventory for business or personal use, you must self-assess…
If you take taxable goods from your lease inventory for business or personal use, you must self-assess PST as explained in Bulletin PST 315…