褰撳墠浣嶇疆: 棣栭〉 » 鏀跨瓥娉曡 » 鍥藉娉曡 »SOR/91-39 鍐滀笟鍜屾笖涓氫骇鏉冩潯渚�(Agriculture and Fishing Property (GST/HST) Regulations)

SOR/91-39 鍐滀笟鍜屾笖涓氫骇鏉冩潯渚�(Agriculture and Fishing Property (GST/HST) Regulations)

鎵弿浜岀淮鐮� 鍒嗕韩濂藉弸鍜屾湅鍙嬪湀
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鍙戝竷鍗曚綅
鍔犳嬁澶у徃娉曢儴
鍔犳嬁澶у徃娉曢儴
鍙戝竷鏂囧彿 SOR/91-39
鍙戝竷鏃ユ湡 鏆傛棤 鐢熸晥鏃ユ湡 1990-12-18
鏈夋晥鎬х姸鎬� 搴熸鏃ユ湡 鏆傛棤
澶囨敞 鏈潯渚嬪鍐滀笟鍜屾笖涓氱殑浜ф潈杩涜浜嗙浉鍏崇殑瑙勫畾锛屽寘鎷啘涓氭墍鐢ㄧ殑浠櫒璁惧锛岀瀛愶紝鍖呮嫭鍐滀笟鐢熶骇鐨勫壇浜у搧锛屽悇绉嶉鍝侊紝鏍囩瑙勫畾鍙婃墍瑕侀伒寰殑鍚勭娉曟鏉′緥锛屾笖涓氳祫婧愶紝鎹曢奔璁稿彲鍙婃崟楸兼墍鐢ㄧ殑鍚勭璁惧绛夈€�

銆€銆€Agriculture and Fishing Property 锛圙ST/HST锛� Regulations

銆€銆€SOR/91-39

銆€銆€EXCISE TAX ACT

銆€銆€Registration 1990-12-18

銆€銆€Regulations Prescribing Property Related to Agriculture and Fishing

銆€銆€P.C. 1990-2749  1990-12-18

銆€銆€His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277锛�1锛塧 of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing property related to agriculture and fishing.

銆€銆€aS.C. 1990, c. 45, s. 12

銆€銆€SHORT TITLE

銆€銆€1. These Regulations may be cited as the Agriculture and Fishing Property 锛圙ST/HST锛� Regulations.

銆€銆€SOR/2000-68, s. 1.

銆€銆€PRESCRIBED PROPERTY

銆€銆€2. 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.

銆€銆€SCHEDULE

銆€銆€锛圫ection 2锛�

銆€銆€1.  Property related to agriculture

銆€銆€锛�1锛� Equipment

銆€銆€锛坅锛� Tractors designed for farm use that have a rating of at least 44.74 kW at power takeoff 锛�60 PTO h.p.锛�

銆€銆€锛坆锛� Harvesting equipment

銆€銆€锛坕锛� self-propelled or pull-type combines

銆€銆€锛坕i锛� self-propelled or pull-type swathers

銆€銆€锛坕ii锛� self-propelled or pull-type wind-rowers

銆€銆€锛坕v锛� headers for combines, forage harvesters, swathers or wind-rowers

銆€銆€锛坴锛� combine or forage harvester pickups

銆€銆€锛坴i锛� forage harvesters

銆€銆€锛坴ii锛� self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters

銆€銆€锛坈锛� Tillage equipment

銆€銆€锛坕锛� mouldboard plows with three furrows or more

銆€銆€锛坕i锛� disc plows with three furrows or more

銆€銆€锛坕ii锛� chisel plows with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坕v锛� subsoil chisels with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坴锛� discers with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坴i锛� rod weeders with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坴i.1锛� bean rods with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坴ii锛� field cultivators with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坴iii锛� row crop cultivators with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坕x锛� combination discer-cultivators with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坸锛� rototillers with an operational width of at least 1.83 m 锛�6 feet锛�

銆€銆€锛坸i锛� rotovators with an operational width of at least 1.83 m 锛�6 feet锛�

銆€銆€锛坸ii锛� harrows with an operational width of at least 2.44 m 锛�8 feet锛夛紝 when sold in complete units

銆€銆€锛坸iii锛� pulverizers with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坸iii.1锛� farm-type land packers with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坸iv锛� mulchers with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坸v锛� rotary hoes with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坉锛� Seeders and planters

銆€銆€锛坕锛� airflow seeders

銆€銆€锛坕i锛� grain or seed drills with an operational width of at least 2.44 m 锛�8 feet锛�

銆€銆€锛坕ii锛� farm-type row-crop or toolbar seeders or planters designed to seed two or more rows at a time

銆€銆€锛坋锛� Haying equipment

銆€銆€锛坕锛� mower-conditioners

銆€銆€锛坕i锛� hay balers

銆€銆€锛坕ii锛� hay cubers

銆€銆€锛坕v锛� bale throwers, elevators or conveyors

銆€銆€锛坴锛� hay rakes

銆€銆€锛坴i锛� hay tedders

銆€銆€锛坴ii锛� hay conditioners, crushers or crimpers

銆€銆€锛坴iii锛� swath turners and wind-row turners

銆€銆€锛坕x锛� silage baggers and round-bale wrapping machines

銆€銆€锛坒锛� Grain handling or processing equipment

銆€銆€锛坕锛� grain bins or tanks with a capacity of not more than 181 m3 锛�5000 bushels锛�

銆€銆€锛坕i锛� transportable conveyors with belts less than 76.2 cm 锛�30 inches锛� wide and 0.48 cm 锛�3/16 inch锛� thick, transportable farm grain augers, transportable utility augers and transportable elevators

銆€銆€锛坕ii锛� bin sweeps or cleaners designed for attachment to portable farm grain augers

銆€銆€锛坕v锛� farm tractor-powered pneumatic grain conveyors

銆€銆€锛坴锛� farm-type feed mills, including roller mills and hammer mills

銆€銆€锛坴i锛� farm-type feed mixers

銆€銆€锛坴ii锛� farm-type feed grinder mixers

銆€銆€锛坴iii锛� farm-type tub grinders and other farm-type feed grinders

銆€銆€锛坕x锛� ensilage mixers

銆€銆€锛坸锛� farm-type grain toasters for use in livestock feed production

銆€銆€锛坸i锛� self-propelled feed or ensilage carts

銆€銆€锛坸ii锛� grain dryers

銆€銆€锛坓锛� Miscellaneous property

銆€銆€锛坕锛� farm-type refrigerated bulk milk coolers

銆€銆€锛坕i锛� mechanical rock or stone pickers

銆€銆€锛坕ii锛� forage blowers

銆€銆€锛坕v锛� silo unloaders

銆€銆€锛坕v.1锛� self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for

銆€銆€锛圓锛� off-road handling and transporting of grain, forage, livestock feed or fertilizer, and

銆€銆€锛圔锛� use at speeds not exceeding 40 km per hour

銆€銆€锛坕v.2锛� shredders with an operational width of at least 3.66 m 锛�12 feet锛�

銆€銆€锛坴锛� assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment

銆€銆€锛坴i锛� 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

銆€銆€锛坴i.1锛� assembled and fully operational automated and computerized farm livestock or poultry feeding systems

銆€銆€锛坴i.2锛� 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

銆€銆€锛坴ii锛� rock or root rakes and rock or root wind-rowers

銆€銆€锛坴iii锛� self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a tank capacity of at least 300 L 锛�66 gallons锛�

銆€銆€锛坴iii.1锛� farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m3 锛�8 cubic feet锛�

銆€銆€锛坕x锛� liquid, box, tank or flail manure spreaders

銆€銆€锛坸锛� injection systems for liquid manure spreaders

銆€銆€锛坸i锛� leafcutter bees

銆€銆€锛�2锛� Feed, when sold in bulk quantities of at least 20 kg 锛�44 lbs锛� or in bags that contain at least 20 kg 锛�44 lbs锛夛紝 that

銆€銆€锛坅锛� is a complete feed, supplement, macro-premix, micro-premix, or mineral feed 锛坥ther than a trace mineral salt feed锛夛紝 all as defined in the Feeds Regulations, 1983,

銆€銆€锛坆锛� is labelled in accordance with those Regulations, and

銆€銆€锛坈锛� is designed for

銆€銆€锛坕锛� 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

銆€銆€锛坕i锛� rabbits.

銆€銆€锛�2.1锛� Feed, when sold in bulk quantities of at least 20 kg 锛�44 lbs锛� or in bags that contain at least 20 kg 锛�44 lbs锛夛紝 that is designed for ostriches, rheas, emus or bees.

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

銆€銆€锛�4锛� 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”銆�

銆€銆€锛�5锛� 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.

銆€銆€2.  Property related to fishing

銆€銆€锛�1锛� 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:

銆€銆€锛坅锛� the registration number assigned to the person under section 241 of the Excise Tax Act,

銆€銆€锛坆锛� a declaration signed by the person that the person intends to use the vessel in commercial fishing,

銆€銆€锛坈锛� the number of a commercial fishing licence of the person, namely,

銆€銆€锛坕锛� 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,

銆€銆€锛坕i锛� 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,

銆€銆€锛坕ii锛� in the case of an inland fishery, a commercial fishing licence that was issued to the person by the government of a province, and

銆€銆€锛坕v锛� in the case of commercial fishing in the Yukon Territory or the Northwest Territories, any commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans, and

銆€銆€锛坉锛� 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.

銆€銆€锛�2锛� Fishing nets and related items

銆€銆€锛坅锛� Gill-nets, webbing for gill-nets, leadline for gill-nets, corkline 锛坱op rope锛� for gill-nets and floats for gill-nets

銆€銆€锛坆锛� Seines, webbing for seines, leadlines for seines, corkline 锛坱op rope锛� for seines and floats for seines

銆€銆€锛坈锛� Trawl-nets, webbing for trawl-nets, leadlines for trawl-nets and corkline 锛坱op rope锛� for trawl-nets

銆€銆€锛坉锛� Gill-net drums, seine drums, trawl-net drums and long-line drums

銆€銆€锛坋锛� Entrapment webbing and predator webbing

銆€銆€锛坒锛� Trawl-net doors

銆€銆€锛�3锛� Other equipment

銆€銆€锛坅锛� Automatic baiters

銆€銆€锛坆锛� Automatic jiggers

銆€銆€锛坈锛� Mechanical net washers

銆€銆€锛坉锛� Automatic netpen feeders

銆€銆€锛坋锛� Manufactured netpens for use in aquaculture

銆€銆€锛坒锛� Pescalators.

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