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