T-0.1, r. 2 - Regulation respecting the Québec sales tax

Full text
178R6. In respect of planters and seeders, the prescribed property is the following:
(1)  farm-type row-crop or toolbar seeders or planters designed to seed 2 or more rows at a time;
(2)  grain or seed drills with an operational width of at least 2.44 m (8 ft);
(3)  airflow seeders.
O.C. 1607-92, s. 178R6.