Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
Case Number: 106740
September 9, 2008
Subject:
GST/HST INTERPRETATION
Application of GST/HST to Fertilizer and Pesticides
Dear Sir or Madam:
The purpose of this letter is to inform you that the Canada Revenue Agency has recently broadened its view of what constitutes agricultural use for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST).
In June 2008, the Canada Revenue Agency issued GST/HST Info Sheet GI-048, Fertilizer and Pesticides. This publication provides general information on the tax status of fertilizers and pesticides. A copy is enclosed for your reference.
Pesticides labelled in accordance with the Pest Control Products Regulations as having a purpose that includes agricultural use and a product class designation other than "Domestic" are subject to GST/HST at the rate of 0%, or are zero-rated. We wish to draw your attention to the fact that the Canada Revenue Agency has broadened its view that agricultural use includes horticultural use for purposes of the GST/HST.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the ETA, regulations, or our interpretative policy could affect this interpretation.
Should you have any questions or require clarification on the above matter please do not hesitate to contact me directly at XXXXX or by writing to us at the above address. If you have additional questions on the interpretation or application of the GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
XXXXX
Goods Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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