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T-0.1 - Act respecting the Québec sales tax
Section 178
Disposition versions
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock, other than rabbits, or poultry that are ordinarily raised or kept to be used as or to produce food for human consumption or to produce wool;
(1.1) a supply of a rabbit made otherwise than in the course of a business in the course of which animals are regularly supplied as pets to consumers;
(2) a supply of grains or seeds (other than viable seeds that are cannabis as defined in subsection 1 of section 2 of the Cannabis Act (S.C. 2018, c. 16)) in their natural state, treated for seeding purposes or irradiated for storage purposes, hay or silage, or other fodder crops, that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(2.1) a supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 1 of section 39.2;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(3.1) a supply of grain or seeds, or of mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations (SOR/98-156) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or they are industrial hemp for the purposes of the Cannabis Act; and
(c) the supply is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer, other than a product sold as soil or as a soil mixture, whether or not containing fertilizer, made at any time to a recipient when the fertilizer is supplied in bulk, or in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg;
(6) a supply of wool, not further processed than washed;
(7) (paragraph repealed);
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock, other than rabbits, or poultry that are ordinarily raised or kept to be used as or to produce food for human consumption or to produce wool;
(1.1) a supply of a rabbit made otherwise than in the course of a business in the course of which animals are regularly supplied as pets to consumers;
(2) a supply of grains or seeds in their natural state, treated for seeding purposes or irradiated for storage purposes, hay or silage, or other fodder crops, that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(2.1) a supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 1 of section 39.2;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(3.1) a supply of grain or seeds, or of mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations (SOR/98-156) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19); and
(c) the supply is made in accordance with the Controlled Drugs and Substances Act, if applicable;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer, other than a product sold as soil or as a soil mixture, whether or not containing fertilizer, made at any time to a recipient when the fertilizer is supplied in bulk, or in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg;
(6) a supply of wool, not further processed than washed;
(7) (paragraph repealed);
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock, other than rabbits, or poultry that are ordinarily raised or kept to be used as or to produce food for human consumption or to produce wool;
(1.1) a supply of a rabbit made otherwise than in the course of a business in the course of which animals are regularly supplied as pets to consumers;
(2) a supply of grains or seeds in their natural state, treated for seeding purposes or irradiated for storage purposes, hay or silage, or other fodder crops, that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(2.1) a supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 1 of section 39.2;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(3.1) a supply of grain or seeds, or of mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (Statutes of Canada, 1996, chapter 19); and
(c) the supply is made in accordance with the Controlled Drugs and Substances Act, if applicable;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer, other than a product sold as soil or as a soil mixture, whether or not containing fertilizer, made at any time to a recipient when the fertilizer is supplied in bulk, or in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg;
(6) a supply of wool, not further processed than washed;
(7) a supply of tobacco leaves, not further processed than dried and sorted;
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock, other than rabbits, or poultry that are ordinarily raised or kept to be used as or to produce food for human consumption or to produce wool;
(1.1) a supply of a rabbit made otherwise than in the course of a business in the course of which animals are regularly supplied as pets to consumers;
(2) a supply of grains or seeds in their natural state, treated for seeding purposes or irradiated for storage purposes, hay or silage, or other fodder crops, that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(2.1) a supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 1 of section 39.2;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer, other than a product sold as soil or as a soil mixture, whether or not containing fertilizer, made at any time to a recipient when the fertilizer is supplied in bulk, or in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg;
(6) a supply of wool, not further processed than washed;
(7) a supply of tobacco leaves, not further processed than dried and sorted;
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock, other than rabbits, or poultry that are ordinarily raised or kept to be used as or to produce food for human consumption or to produce wool;
(1.1) a supply of a rabbit made otherwise than in the course of a business in the course of which animals are regularly supplied as pets to consumers;
(2) a supply of grains or seeds in their natural state or treated for seeding purposes, hay, silage or other fodder crops, that are ordinarily used as or to produce food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains, seeds or grain or seed mixtures that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(2.1) a supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 1 of section 39.2;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer made at any time to a recipient when the fertilizer is supplied in bulk, or in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg;
(6) a supply of wool, not further processed than washed;
(7) a supply of tobacco leaves, not further processed than dried and sorted;
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock or poultry that are ordinarily raised or kept to produce or be used as food for human consumption or to produce wool;
(2) a supply of grains or seeds in their natural state or treated for seeding purposes, hay, silage or other fodder crops, that are ordinarily used as or to produce food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains, seeds or grain or seed mixtures that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(2.1) a supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 1 of section 39.2;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer made at any time to a recipient when the fertilizer is supplied in bulk, or in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg;
(6) a supply of wool, not further processed than washed;
(7) a supply of tobacco leaves, not further processed than dried and sorted;
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
178. The following are zero-rated supplies:
(1) a supply of bees, farm livestock or poultry that are ordinarily raised or kept to produce or be used as food for human consumption or to produce wool;
(2) a supply of grains or seeds in their natural state or treated for seeding purposes, hay, silage or other fodder crops, that are ordinarily used as or to produce food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains, seeds or grain or seed mixtures that are packaged, prepared or sold for use as feed for wild birds or as pet food;
(3) a supply of sugar beets, sugar cane, flax seed, hops, barley or straw;
(4) a supply of poultry or fish eggs that are produced for hatching purposes;
(5) a supply of fertilizer when supplied in bulk quantities exceeding 500 kg;
(6) a supply of wool, not further processed than washed;
(7) a supply of tobacco leaves, not further processed than dried and sorted;
(8) a supply of fish or other marine or freshwater animals not further processed than frozen, filleted, scaled, eviscerated, smoked, salted, dried, other than any such animal that is not ordinarily used as food for human consumption or that is sold as bait in recreational fishing;
(9) a supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply; and
(10) a supply of prescribed property.
