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GST/HST Rulings and Interpretations
Directorate
Place Vanier, Tower C, 10th Floor
25 McArthur Avenue
Vanier, Ontario K1A 0L5XXXXXAttention: XXXXX XXXXX
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Our file: HQR0000964January 26, 1999
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Subject:
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Farm Drainage Installation and Materials
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Dear XXXXX
We have reviewed the letter of June 4, 1997 from XXXXX XXXXX of your organization concerning the tax treatment of farm drainage installation and related materials. Please accept my apology for the delay in the response.
The letter requests that farm drainage installation and related materials be included in the list of zero-rated agricultural products under the Agriculture and Fishing Property (GST) Regulations for the purpose of section 10 of Part IV of Schedule VI of the Excise Tax Act. Currently, installation services and materials are not afforded zero-rated status under the Excise Tax Act.
As the Department of Finance is responsible for changes to the Agriculture and Fishing Property (GST) Regulations, we have forwarded your letter so that officials of Finance may be made aware of your concerns.
Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-0419.
Yours truly,
Kevin W. Smith
Goods Unit
General Operations and Border Issues Division
GST/HST Rulings and Interpretations Directorate
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[i] 1. There are some exceptions. They have certain "associated" members who are not required to carry XXXXX's insurance. They also have, as members, "non-fee" appraisers who are not required to carry XXXXX's insurance since they work for employers that insure the appraisers.
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