уже даже до 14 exempt from PST in BC ... clothing and footwear for children 14 and under, including baby blankets, cloth diapers, mittens and gloves, belts, uniforms (including sports, school or recreational uniforms), etc. More information on this topic can be found in the BC Small Business and Revenue Bulletin PST 201 Exempt Children's Clothing and Footwear (pdf) - PSTERR s. 9. The exemption does not apply to athletic equipment, including supports and padding (e.g. shin guards, shoulder harnesses).