8 February 1995 GST/HST Interpretation 1995-02-08[2] - The Application of the Goods and Services Tax (GST) to the Importation of Ostriches, Emus and Rheas

                                                                        February 8, 1995
 XXXXX

Dear XXXXX

I am writing in response to a telephone conversation you had with Pamela Lafrance, a member of my staff, on January 17, 1995 regarding the application of the Goods and Services Tax (GST) to the importation of ostriches, emus and rheas.

I would like to confirm that ostriches, emus and rheas qualify as zero-rated supplies and may be imported tax free. Section 1 of Part IV of Schedule VI to the Excise Tax Act zero-rates:

"a supply of farm livestock (other than a rabbit) poultry or bees that are ordinarily raised or kept to produce, or to be used as food for human consumption or to produce wool."

Ostriches, emus and rheas are considered to be livestock for the purposes of this provision.

Subsection (2) to section 1 of the Schedule to the Agriculture and Fishing Property (GST) Regulations zero-rates the supply of certain feeds for farm livestock. That provision provides for a zero-rated GST status for the following when supplied by way of sale:

"Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that

(a) is a complete feed, supplement, macro-premix, micro-premix or mineral feed (other than a trace mineral salt feed), all as defined in the Feeds Regulations,

(b) is labelled in accordance with the Feeds Regulations, and

(c) is designed

(i) for a unique 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

(ii) for rabbits."

Neither ostriches, emus nor rheas are included in the definition of livestock in the Feeds Act. Since they are not included in the definition of livestock in the Feeds Act, the feed for ostriches emus and rheas are not complete feeds, supplements, macro-premixes, micro-premixes or mineral feeds as defined in the Feeds Regulations. Therefore the supply of feed for ostriches, emus and rheas is subject to the GST at 7%.

This ruling is given subject to the general limitations and qualifications outlined in the GST Memorandum 100-3. We are bound by this ruling provided that none of the above issues are presently under audit, objection or appeal, there are no relevant changes in the future to the Excise Tax Act, and provided that you fully described all necessary facts and transactions for which you requested a ruling.

You may contact your local Excise office if additional information or assistance is required. The Excise office nearest to you is located at:

 XXXXX

Yours truly

J.A. Venne
Director
Tax Policy - Special Sectors
GST Policy and Legislation

Letter revoked see case 137871