16 January 1995 GST/HST Interpretation 11845-1[1] - The Application of GST to Feed for Ostrich, Emus, and Rheas

This is to clarify the application of the GST to ostrich, emu and rhea feed.

Ostrich feed, including feed for emus and rheas, does not fall within the zero-rated provisions of paragraph 1(2) of the Schedule to the Agricultural and Fishing Property (GST) Regulations of the Excise Tax Act and is therefore taxable at 7%.

Paragraph 1(2) of the Schedule to the Agricultural and Fishing Regulations zero-rates a supply of:

"Feed when sold in bulk quantities of at least or in bags that contain at least 20 kg that

(a) is a complete feed, supplement, or 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 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 for rabbits.

Under the Feeds Act livestock is defined as including horses, cattle, sheep, goats, swine, foxes, fish, mink, rabbits and poultry and includes such other creatures as may be designated by Regulations as livestock for the purposes of that Act. The Feeds Act provides for other livestock to be added to those considered livestock for purposes of the Act via Regulation. To date ostriches, emus and rheas have not been designated by regulations as livestock for the purposes of the Feeds Act.

Since ostriches have not been designated as livestock in the Feeds Act, the feed for ostriches could not qualify as either a complete feed, macro-premix, micro-premix, supplement or mineral feed.

Only feeds for livestock, as defined under the Feeds Act, can meet those definitions.

The provisions of the Excise Tax Act specifically refer to these classes of feed and therefore ostrich, emu and rhea feed cannot be classed as these types of feeds and the supply of these feeds is

As a result of this review, this letter will confirm that all supplies of ostrich, emus and rhea feed are taxable at 7%.

Administrative tolerance should be provided in situations where ostrich, emu and rhea feed has been supplied zero-rated as a result of information provided by the Department.

If further information is required please contact Enikö Vermes, Manager, Tax Policy, Goods & Health Care at (613) or Pamela Lafrance, Tax Policy Officer, Goods at (613) 957-9152