C.N.: 1153
File: 11845-3 XXXXX
XXXXX
This is further to your electronic mail message of February 28, 1995 received by Pam Lafrance, formerly of this office, regarding the application of the Goods and Services Tax (GST) to rolls of netting used in the aquaculture industry.
Paragraph 2(2)(e) of the Schedule to the Agriculture and Fishing Property (GST) Regulations provides a zero-rated status for the supply of the following when supplied by way of sale:
(e) Entrapment webbing and predator webbing,
The terms "entrapment webbing" and "predator webbing" include virtually all types of nets and webbing. The webbing does not have to be manufactured into nets to be considered webbing for the purposes of this provision. However, the Department administratively excludes small nets which are usually supplied to consumers, including sport fishermen, from the zero-rated status provided under this provision. Please contact Ken Syer, Tax Policy Officer, at (613) 952-9590 if further information is required.
E. Vermes
Manager
Goods and Health Care
GST Rulings and Interpretations
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