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

Section 178r2 Disposition versions

2012-09-01

178R2. In respect of tillage equipment, the prescribed property is the following:

(1)  disc plows with 3 furrows or more;

(2)  mouldboard plows with 3 furrows or more;

(3)  row crop cultivators with an operational width of at least 2.44 m (8 ft);

(4)  field cultivators with an operational width of at least 2.44 m (8 ft);

(5)  rotovators with an operational width of at least 1.83 m (6 ft);

(6)  combination discer-cultivators with an operational width of at least 2.44 m (8 ft);

(6.1)  mulchers with an operational width of at least 2.44 m (8 ft);

(7)  chisel plows with an operational width of at least 2.44 m (8 ft);

(8)  discers with an operational width of at least 2.44 m (8 ft);

(9)  harrows with an operational width of at least 2.44 m (8 ft), when sold in complete units;

(10)  rotary hoes with an operational width of at least 2.44 m (8 ft);

(11)  rototillers with an operational width of at least 1.83 m (6 ft);

(12)  pulverizers with an operational width of at least 2.44 m (8 ft);

(12.1)  bean harvesters with an operational width of at least 2.44 m (8 ft);

(13)  (paragraph revoked);

(13.1)  farm-type roller-packers with an operational width of at least 2.44 m (8 ft);

(14)  rod weeders with an operational width of at least 2.44 m (8 ft);

(15)  subsoil chisels with an operational width of at least 2.44 m (8 ft).

O.C. 1607-92, s. 178R2; O.C. 1463-2001, s. 7.