January 16, 1995
11845-2
CN 911
XXXXX
I am responding to your facsimile dated October 26, 1994, sent to Pamela Lafrance, regarding the application of GST to complete milking systems sold to dealers.
Please note that the prescribed property outlined in subparagraphs 1(1)(g)(v) and (vi) to the Schedule to the Agriculture and Fishing Property (GST) Regulations is unconditionally zero-rated.
Zero-rating the supply of individual components of a milking system only when supplied to an end-user does not reflect the wording of the Agriculture and Fishing Property (GST) Regulations. This information was expressed in TIB 58, published in 1991 but no longer reflects the Department's position.
The information in GST Memorandum 300-3-4 on the Earl database will be changed to reflect the current policy.
Additional information may be obtained by contacting Pamela Lafrance, Tax Policy Officer at (613) 957-9152.
Yours truly,
Enikö Vermes
A/Manager
Goods and Health Care Services
GST Policy & Legislation
| c.c.: |
District I & S Manager,
XXXXX
P. Lafrance |
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