T-0.1 - Act respecting the Québec sales tax

Section 39.1 Disposition versions

1995-01-30

39.1. For the purposes of section 39.2, “feed” means

(1)  grain or seed that is described in paragraph 2 of section 178 and used as feed for farm livestock that is ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool;

(2)  feed that is a complete feed, supplement, macro-premix, micro-premix or mineral feed, other than a trace mineral salt feed, the supply of which in bulk quantities of at least 20 kg would be a zero-rated supply included in Division IV of Chapter IV; and

(3)  by-products of the food processing industry and plant or animal products, the supply of which in bulk quantities of at least 20 kg would be a zero-rated supply included in Division IV of Chapter IV.

1994, c. 22, s. 386; 1995, c. 1, s. 258.

1994-06-17

39.1. For the purposes of section 39.2, “feed” means

(1)  grain or seed that is described in paragraph 2 of section 178 and used as feed for farm livestock that is ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool; and

(2)  feed that is a complete feed, supplement, macro-premix or micro-premix, the supply of which in bulk quantity of at least 20 kg would be a zero-rated supply.

1994, c. 22, s. 386.