Can I use my IRP prorate exemption to buy an ELD without PST?
Last updated October 19, 2026
The prorate exemption doesn't cover an ELD you buy on its own, so you'll pay PST (RST in Manitoba) plus GST. The exception is an ELD that's already installed in a truck when you buy it, which is taxed with the truck.
Why doesn't an ELD count as a part?
An ELD records driving hours so you comply with hours-of-service rules. It doesn't help the truck run.
BC: The Ministry of Finance has said an ELD isn't a part, because it doesn't help the truck operate and doesn't make it safer in a crash.
Manitoba: Accessories and their installation are taxable even for IRP trucks. Manitoba's examples include CB radios and speed limiters, which are similar add-on devices.
Saskatchewan: The exemption covers repair parts, and an ELD isn't a repair part. Saskatchewan and Manitoba haven't published a ruling on ELDs specifically, but their rules point the same way.
What does the IRP prorate exemption cover?
If your truck is registered under the International Registration Plan (IRP), BC, Saskatchewan and Manitoba don't charge full PST on it. Instead, you pay a prorated vehicle tax based on how far your fleet drives in that province.
The exemption also covers:
- Trailers used with your IRP trucks
- Repair parts and repair labour for those trucks and trailers