His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) a of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing property related to agriculture and fishing. S.C. 1990, c. 45, s. 12
[Repealed]
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.
Property related to agriculture
Equipment
Tractors designed for farm use that have a rating of at least 44.74 kW at power takeoff (60 PTO h.p.)
Harvesting equipment
self-propelled or pull-type combines
self-propelled or pull-type swathers
self-propelled or pull-type wind-rowers
headers for combines, forage harvesters, swathers or wind-rowers
combine or forage harvester pickups
forage harvesters
self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters
Tillage equipment
mouldboard plows with three furrows or more
disc plows with three furrows or more
chisel plows with an operational width of at least 2.44 m (8 feet)
subsoil chisels with an operational width of at least 2.44 m (8 feet)
discers with an operational width of at least 2.44 m (8 feet)
rod weeders with an operational width of at least 2.44 m (8 feet)
bean rods with an operational width of at least 2.44 m (8 feet)
field cultivators with an operational width of at least 2.44 m (8 feet)
row crop cultivators with an operational width of at least 2.44 m (8 feet)
combination discer-cultivators with an operational width of at least 2.44 m (8 feet)
rototillers with an operational width of at least 1.83 m (6 feet)
rotovators with an operational width of at least 1.83 m (6 feet)
harrows with an operational width of at least 2.44 m (8 feet), when sold in complete units
pulverizers with an operational width of at least 2.44 m (8 feet)
farm-type land packers with an operational width of at least 2.44 m (8 feet)
mulchers with an operational width of at least 2.44 m (8 feet)
rotary hoes with an operational width of at least 2.44 m (8 feet)
Seeders and planters
airflow seeders
grain or seed drills with an operational width of at least 2.44 m (8 feet)
farm-type row-crop or toolbar seeders or planters designed to seed two or more rows at a time
Haying equipment
mower-conditioners
hay balers
hay cubers
bale throwers, elevators or conveyors
hay rakes
hay tedders
hay conditioners, crushers or crimpers
swath turners and wind-row turners
silage baggers and round-bale wrapping machines
Grain handling or processing equipment
grain bins or tanks with a capacity of not more than 181 m 3 (5000 bushels)
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
bin sweeps or cleaners designed for attachment to portable farm grain augers
farm tractor-powered pneumatic grain conveyors
farm-type feed mills, including roller mills and hammer mills
farm-type feed mixers
farm-type feed grinder mixers
farm-type tub grinders and other farm-type feed grinders
ensilage mixers
farm-type grain toasters for use in livestock feed production
self-propelled feed or ensilage carts
grain dryers
Miscellaneous property
farm-type refrigerated bulk milk coolers
mechanical rock or stone pickers
forage blowers
silo unloaders
self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for
off-road handling and transporting of grain, forage, livestock feed or fertilizer, and
use at speeds not exceeding 40 km per hour
shredders with an operational width of at least 3.66 m (12 feet)
assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment
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
assembled and fully operational automated and computerized farm livestock or poultry feeding systems
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
rock or root rakes and rock or root wind-rowers
self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a tank capacity of at least 300 L (66 gallons)
farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m 3 (8 cubic feet)
liquid, box, tank or flail manure spreaders
injection systems for liquid manure spreaders
leafcutter bees
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 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,
is labelled in accordance with those Regulations, and
is designed for
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
rabbits.
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.
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.
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”.
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.
Property related to fishing
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:
the registration number assigned to the person under section 241 of the Excise Tax Act,
a declaration signed by the person that the person intends to use the vessel in commercial fishing,
the number of a commercial fishing licence of the person, namely,
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,
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,
in the case of an inland fishery, a commercial fishing licence that was issued to the person by the government of a province, and
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
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.
Fishing nets and related items
Gill-nets, webbing for gill-nets, leadline for gill-nets, corkline (top rope) for gill-nets and floats for gill-nets
Seines, webbing for seines, leadlines for seines, corkline (top rope) for seines and floats for seines
Trawl-nets, webbing for trawl-nets, leadlines for trawl-nets and corkline (top rope) for trawl-nets
Gill-net drums, seine drums, trawl-net drums and long-line drums
Entrapment webbing and predator webbing
Trawl-net doors
Other equipment
Automatic baiters
Automatic jiggers
Mechanical net washers
Automatic netpen feeders
Manufactured netpens for use in aquaculture
Pescalators.