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

Section 178r9 Disposition versions

2012-09-01

178R9. Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), is prescribed property where it fulfils all of the following conditions:

(1)  it is a complete feed, supplement, macro-premix, micro-premix or mineral feed, other than a trace mineral salt feed, within the meaning assigned to those expressions by the Feeds Regulations, 1983 (SOR/83-593);

(2)  it is labelled in accordance with the Regulations referred to in paragraph 1; and

(3)  it is designed for

(a)  a particular species or class of farm livestock, fish or poultry that are ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or

(b)  rabbits.

O.C. 1607-92, s. 178R9; O.C. 1463-2001, s. 12.