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Directory Results for FIN 462 Out-of-Province Exemption Use this to document the delivery address obtained from your customer when they claim an exemption from provincial sales tax PST on goods that you will deliver outside of BC - rev gov bc to FIN 463, Certificate of Partial Exemption - Greenhouse Growers. Completion of this certificate allows eligible greenhouse growers claiming the partial exemption from carbon tax on natural gas and propane purchased for eligible purposes.