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

Section 178r8 Disposition versions

2012-09-01

178R8. In respect of miscellaneous property, the prescribed property is the following:

(1)  rock or root windrowers, rock rakes and root rakes;

(1.1)  self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for

(a)  off-road handling and transporting of grain, forage, livestock feed or fertilizer, and

(b)  use at speeds not exceeding 40 km per hour;

(1.2)  individual components of an automated and computerized farm livestock or poultry feeding system, when the components are supplied together unassembled and, once assembled, constitute the fully operational feeding system;

(2)  individual components of a milking system that consists of a receiver group, vacuum supplier, pulsators and related equipment, when the components are supplied together unassembled and, once assembled, constitute a fully operational milking system;

(3)  farm-type refrigerated bulk milk coolers;

(3.1)  shredders with an operational width of at least 3.66 m (12 ft);

(4)  silo unloaders;

(4.1)  farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m3 (8 cubic ft) ;

(5)  liquid, box, tank or flail manure spreaders;

(6)  mechanical rock or stone pickers;

(6.1)  leafcutter bees;

(7)  (paragraph revoked);

(8)  forage blowers;

(8.1)  assembled and fully operational automated and computerized farm livestock or poultry feeding systems;

(9)  assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment;

(10)  injection systems for liquid manure spreaders;

(11)  self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a capacity of at least 300 L (66 gallons).

O.C. 1607-92, s. 178R8; O.C. 1463-2001, s. 11.