Agriculture and Fishing Property (GST/HST) Regulations — 1
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 m 3 (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 automat