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

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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