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

Section 178r5 Disposition versions

2012-09-01

178R5. In respect of grain handling or processing equipment, the prescribed property is the following:

(1)  farm-type tub grinders and other farm-type feed grinders;

(2)  farm-type feed grinder mixers;

(3)  grain bins or tanks with a capacity of not more than 181 m3 (5,000 bushels);

(4)  self-propelled feed or ensilage carts;

(4.1)  transportable conveyors with belts less than 76.2 cm (30 in.) wide and 0.48 cm (3/16 in.) thick, transportable farm grain augers, transportable farm utility augers and transportable elevators;

(5)  bin sweeps or cleaners designed for attachment to portable farm grain augers;

(6)  farm-type feed mixers;

(7)  ensilage mixers;

(8)  farm-type feed mills, including roller mills and hammer mills;

(8.1)  grain dryers;

(9)  farm-type grain toasters for use in livestock feed production;

(10)  farm tractor-powered pneumatic grain conveyors;

(11)  (paragraph revoked).

O.C. 1607-92, s. 178R5; O.C. 1463-2001, s. 10.