Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 178r5
Disposition versions
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).
