March 14, 1995
11845-1(PDL)
CN1076
XXXXX
This is to acknowledge receipt of your memorandum dated January 17, 1995 regarding the application of the Goods and Services Tax (GST) to a supply of a bale shredder/processor.
I have reviewed the copy of your application ruling regarding this piece of farm equipment and concur with your decision. Bale shredders/processors are not described as property related to agriculture in the Agriculture and Fishing Property (GST) Regulations therefore they are taxable.
As you are aware the Department of Finance is presently working on the GST Review. Changes to the Agriculture and Fishing Property (GST) Regulations as they are currently written are not possible at this time. However, at such time that the Agriculture and Fishing Property (GST) Regulations are reviewed by the Department of Finance, I will submit the information regarding the bale shredders/processors for their consideration. Meanwhile, if you have additional information or promotional literature available regarding this equipment please feel free to forward it to this office.
You may contact Pamela Lafrance, Policy Officer, Goods at (613) 957-9152 or myself at (613) 954-5127 if additional information is required.
Yours truly,
Enikö Vermes
A/Manager
Tax Policy - Special Sectors
GST Policy & Legislation
| c.c.: |
District I & S Manager
XXXXX
P. Lafrance |
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