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

Regulations are current to 2024-06-19 and last amended on 2012-09-20. Previous Versions

Agriculture and Fishing Property (GST/HST) Regulations



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 [Repealed, SOR/2012-191, s. 11]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.


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