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

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178R3. In respect of haying equipment, the prescribed property is the following:
(1)  hay conditioners, crushers or crimpers;
(2)  hay cubers;
(2.1)  silage baggers and round-bale wrapping machines;
(3)  hay tedders;
(4)  mower-conditioners;
(5)  bale throwers, elevators or conveyors;
(6)  hay balers;
(7)  hay rakes;
(8)  swath turners and windrow turners.
O.C. 1607-92, s. 178R3; O.C. 1463-2001, s. 8.