Agriculture and Fishing Property (GST/HST) Regulations (SOR/91-39)

Regulations are current to 2017-11-20 and last amended on 2012-09-20. Previous Versions

Agriculture and Fishing Property (GST/HST) Regulations

SOR/91-39

EXCISE TAX ACT

Registration 1990-12-18

Agriculture and Fishing Property (GST/HST) Regulations

P.C. 1990-2749  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote a of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing property related to agriculture and fishing.

 [Repealed, SOR/2012-191, s. 11]

Prescribed Property

 Property that is listed in the schedule, when supplied by way of sale, is prescribed property for the purposes of section 10 of Part IV of Schedule VI to the Excise Tax Act.

SCHEDULE(Section 2)

    • 1  Property related to agriculture

    • (1) Equipment

      • (a) Tractors designed for farm use that have a rating of at least 44.74 kW at power takeoff (60 PTO h.p.)

      • (b) Harvesting equipment

        • (i) self-propelled or pull-type combines

        • (ii) self-propelled or pull-type swathers

        • (iii) self-propelled or pull-type wind-rowers

        • (iv) headers for combines, forage harvesters, swathers or wind-rowers

        • (v) combine or forage harvester pickups

        • (vi) forage harvesters

        • (vii) self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters

      • (c) Tillage equipment

        • (i) mouldboard plows with three furrows or more

        • (ii) disc plows with three furrows or more

        • (iii) chisel plows with an operational width of at least 2.44 m (8 feet)

        • (iv) subsoil chisels with an operational width of at least 2.44 m (8 feet)

        • (v) discers with an operational width of at least 2.44 m (8 feet)

        • (vi) rod weeders with an operational width of at least 2.44 m (8 feet)

        • (vi.1) bean rods with an operational width of at least 2.44 m (8 feet)

        • (vii) field cultivators with an operational width of at least 2.44 m (8 feet)

        • (viii) row crop cultivators with an operational width of at least 2.44 m (8 feet)

        • (ix) combination discer-cultivators with an operational width of at least 2.44 m (8 feet)

        • (x) rototillers with an operational width of at least 1.83 m (6 feet)

        • (xi) rotovators with an operational width of at least 1.83 m (6 feet)

        • (xii) harrows with an operational width of at least 2.44 m (8 feet), when sold in complete units

        • (xiii) pulverizers with an operational width of at least 2.44 m (8 feet)

        • (xiii.1) farm-type land packers with an operational width of at least 2.44 m (8 feet)

        • (xiv) mulchers with an operational width of at least 2.44 m (8 feet)

        • (xv) rotary hoes with an operational width of at least 2.44 m (8 feet)

      • (d) Seeders and planters

        • (i) airflow seeders

        • (ii) grain or seed drills with an operational width of at least 2.44 m (8 feet)

        • (iii) farm-type row-crop or toolbar seeders or planters designed to seed two or more rows at a time

      • (e) Haying equipment

        • (i) mower-conditioners

        • (ii) hay balers

        • (iii) hay cubers

        • (iv) bale throwers, elevators or conveyors

        • (v) hay rakes

        • (vi) hay tedders

        • (vii) hay conditioners, crushers or crimpers

        • (viii) swath turners and wind-row turners

        • (ix) silage baggers and round-bale wrapping machines

      • (f) Grain handling or processing equipment

        • (i) grain bins or tanks with a capacity of not more than 181 m3 (5000 bushels)

        • (ii) transportable conveyors with belts less than 76.2 cm (30 inches) wide and 0.48 cm (3/16 inch) thick, transportable farm grain augers, transportable utility augers and transportable elevators

        • (iii) bin sweeps or cleaners designed for attachment to portable farm grain augers

        • (iv) farm tractor-powered pneumatic grain conveyors

        • (v) farm-type feed mills, including roller mills and hammer mills

        • (vi) farm-type feed mixers

        • (vii) farm-type feed grinder mixers

        • (viii) farm-type tub grinders and other farm-type feed grinders

        • (ix) ensilage mixers

        • (x) farm-type grain toasters for use in livestock feed production

        • (xi) self-propelled feed or ensilage carts

        • (xii) grain dryers

      • (g) Miscellaneous property

        • (i) farm-type refrigerated bulk milk coolers

        • (ii) mechanical rock or stone pickers

        • (iii) forage blowers

        • (iv) silo unloaders

        • (iv.1) self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for

          • (A) off-road handling and transporting of grain, forage, livestock feed or fertilizer, and

          • (B) use at speeds not exceeding 40 km per hour

        • (iv.2) shredders with an operational width of at least 3.66 m (12 feet)

        • (v) assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment

        • (vi) individual components of a milking system that consists of a receiver group, vacuum supplier, pulsators and related equipment, when the components are supplied together unassembled and, once assembled, constitute the fully operational milking system

        • (vi.1) assembled and fully operational automated and computerized farm livestock or poultry feeding systems

        • (vi.2) individual components of an automated and computerized farm livestock or poultry feeding system, when the components are supplied together unassembled and, once assembled, constitute the fully operational feeding system

        • (vii) rock or root rakes and rock or root wind-rowers

        • (viii) self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a tank capacity of at least 300 L (66 gallons)

        • (viii.1) farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m3 (8 cubic feet)

        • (ix) liquid, box, tank or flail manure spreaders

        • (x) injection systems for liquid manure spreaders

        • (xi) leafcutter bees

    • (2) Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that

      • (a) is a complete feed, supplement, macro-premix, micro-premix, or mineral feed (other than a trace mineral salt feed), all as defined in the Feeds Regulations, 1983,

      • (b) is labelled in accordance with those Regulations, and

      • (c) is designed for

        • (i) a single species or class of farm livestock, fish or poultry ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or

        • (ii) rabbits.

    • (2.1) Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that is designed for ostriches, rheas, emus or bees.

    • (3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits, ostriches, rheas, emus or bees.

    • (4) Pesticides labelled in accordance with the Pest Control Products Regulations as having a purpose that includes agricultural use and a product class designation other than “Domestic”.

    • (5) Quota authorized by a government agency or marketing board in respect of an agricultural product the supply of which is included in section 1 of Part III or in section 1, 2, 3, 4 or 7 of Part IV of Schedule VI to the Excise Tax Act.

    • 2  Property related to fishing

    • (1) Any fishing vessel that is supplied to a person by way of sale in Canada, or by way of sale outside Canada and imported by the person, for use by the person in commercial fishing, where the following is provided, in the case of a supply in Canada, to the supplier at the time of sale, or, in the case of an importation, to the customs office from which the vessel is released at the time of accounting for the vessel in accordance with section 32 of the Customs Act:

      • (a) the registration number assigned to the person under section 241 of the Excise Tax Act,

      • (b) a declaration signed by the person that the person intends to use the vessel in commercial fishing,

      • (c) the number of a commercial fishing licence of the person, namely,

        • (i) in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans and that is not a Category D, P or Z licence,

        • (ii) in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans and that is not a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid,

        • (iii) in the case of an inland fishery, a commercial fishing licence that was issued to the person by the government of a province, and

        • (iv) in the case of commercial fishing in Yukon, the Northwest Territories or Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans, and

      • (d) in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.

    • (2) Fishing nets and related items

      • (a) Gill-nets, webbing for gill-nets, leadline for gill-nets, corkline (top rope) for gill-nets and floats for gill-nets

      • (b) Seines, webbing for seines, leadlines for seines, corkline (top rope) for seines and floats for seines

      • (c) Trawl-nets, webbing for trawl-nets, leadlines for trawl-nets and corkline (top rope) for trawl-nets

      • (d) Gill-net drums, seine drums, trawl-net drums and long-line drums

      • (e) Entrapment webbing and predator webbing

      • (f) Trawl-net doors

    • (3) Other equipment

      • (a) Automatic baiters

      • (b) Automatic jiggers

      • (c) Mechanical net washers

      • (d) Automatic netpen feeders

      • (e) Manufactured netpens for use in aquaculture

      • (f) Pescalators.

  • SOR/94-368, s. 4(F);
  • SOR/2000-68, s. 2;
  • SOR/2012-191, s. 12.

RELATED PROVISIONS

  • — SOR/2000-68, s. 3

      • (1) Section 1 is deemed to have come into force on April 1, 1997.

      • (2) Subsections 2(1), (3), (10), (13), (15) and (17) are deemed to have come into force on December 31, 1990, except that

        • (a) in respect of supplies of feed delivered to recipients before December 11, 1992, paragraph 1(2)(c) of the schedule to the Regulations, as enacted by subsection 2(15), shall be read as follows:

          • (c) is designed for a single species or class of farm livestock (other than rabbits), fish or poultry ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool.

        • (b) in respect of supplies of by-products, and plant or animal products, delivered to recipients before December 11, 1992, subsection 1(3) of the schedule to the Regulations, as enacted by subsection 2(17), shall be read as follows:

          • (3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in paragraph (2)(c).

        and

        • (c) in respect of supplies of by-products and plant or animal products, delivered to recipients after December 10, 1992 and for which all of the consideration became due or was paid on or before April 23, 1996, subsection 1(3) of the schedule to the Regulations, as enacted by subsection 2(17), shall be read as follows:

          • (3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits.

      • (3) Subsections 2(2), (5), (7), (11), (12) and (14) apply to supplies of property delivered to recipients after June 10, 1993 except that, before the day on which these Regulations are published in the Canada Gazette, subparagraph 1(1)(g)(viii) of the schedule to the Regulations, as enacted by subsection (11), shall be read without reference to cultivator-mounted.

      • (4) Subsections 2(4), (6), (8), (9) and (16) apply to supplies of property for which any consideration becomes due after April 23, 1996 or is paid after that day without having become due.

      • (5) Subsection 2(18) applies to supplies of pesticides delivered to recipients after March 10, 1992.

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