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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 178r4
Disposition versions
178R4. In respect of harvesting equipment, the prescribed property is the following:
(1) self-propelled or pull-type swathers;
(2) self-propelled or pull-type windrowers;
(3) self-propelled or pull-type combines;
(4) combine or forage harvester pickups;
(5) self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters;
(6) forage harvesters;
(7) headers for swathers, windrowers, combines or forage harvesters.
