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Updated to: July 26,
2012 -
(Includes
Amendments Approved on March 12, 2013)
(Click
HERE
for Previous Version of this Act)
CHAPTER R-14
REVENUE TAX
ACT
REGULATIONS
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Made by the Lieutenant
Governor in Council under the
Revenue Tax Act R.S.P.E.I. 1988, Cap. R-14.
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Definitions
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1.
(1)
In the Act or these regulations
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Act
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(a)
"Act" means the Revenue Tax Act R.S.P.E.I. 1988, Cap. R-14;
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accommodation charges
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(b)
"accommodation charges" means the entire charge if in excess of twenty dollars
made by the owner or operator of an establishment licensed, or required to be licensed,
under the provisions of the Innkeepers Act R.S.P.E.I. 1988, Cap. I-2, for renting,
leasing or letting any living quarters, sleeping or housekeeping accommodations other than
such charges for the accommodation of
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(i) persons who
enter into a lease agreement for at least thirty days or have resided continuously at the
same establishment for periods of thirty days or more and who continue to reside at that
establishment thereafter, |
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(ii) persons who are in full-time attendance at a public school,
college, university, or other approved school of instruction situated in the province, |
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(iii) persons attending recreational camps operated by a
religious, charitable or benevolent organization, |
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(iv) tents or trailers on spaces supplied by a camp or trailer
park;
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admission charges
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(b.01)
"admission charges" includes entrance fees, cover charges or other fees charged
for admission to a place of entertainment;
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aquaculturist
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(b.1) "aquaculturist" means
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(i) an
individual who
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(A) is
actively engaged in the cultivation and harvesting of aquatic plants and
animals for sale, |
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(B) has the
appropriate aquaculture leases, licenses or permits issued by the federal
government, and |
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(C) earns |
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(I) at least $10,000 of the individual's gross annual income from the sale
of aquatic plants and animals, or |
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(II) at least 25 per cent of the individual's gross annual income from the
sale of aquatic plants and animals, if the individual does not earn at least
$10,000 of the individual's gross annual income from the sale of aquatic
plants and animals, |
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(ii) a corporation that
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(A) is
registered in this province under the Companies Act R.S.P.E.I. 1988, Cap.
C-14 or the Extra-Provincial Corporations Registration Act R.S.P.E.I. 1988,
Cap. E-14,
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(B) is actively
engaged in the cultivation and harvesting of aquatic plants and animals for
sale, |
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(C) has the appropriate aquaculture leases, licenses or permits issued by
the federal government, and |
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(D) earns
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(I) at least $10,000 of the corporation's gross annual
income from the sale of aquatic plants and animals, or |
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(II) at least 25 per cent of the corporation's gross annual income from
the sale of aquatic plants and animals, if the corporation does not earn
at least $10,000 of the corporation's gross annual income from the sale
of aquatic plants and animals, or |
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(iii) a
partnership that
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(A)
is registered in this province under the Partnership Act R.S.P.E.I. 1988,
Cap. P-1, |
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(B)
is actively engaged in the cultivation and harvesting of aquatic plants and
animals for sale, |
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(C)has the appropriate aquaculture leases, licenses or permits issued by the
federal government in the name of the partnership, or in the name of at
least one partner, and |
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(D)
earns
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(I) at least $10,000 of the partnership's gross annual income from the
sale of aquatic plants and animals, or |
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(II) at least 25 per cent of the partnership's gross annual income from
the sale of aquatic plants and animals, if the partnership does not earn
at least $10,000 of the partnership's gross annual income from the sale
of aquatic plants and animals;
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(b.2) revoked by
EC295/90;
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as part of one transaction
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(c) "as part
of one transaction" does not include transactions where several are purchased from
different departments of the same vendor;
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(d) revoked by
EC1014/83;
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classroom supplies
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(e) "classroom supplies" means the following goods when sold to students, the
parents or tutors of students, or teachers, for use by a student attending an approved educational
institution:
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clipboards |
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construction paper |
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crayons |
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drawing books |
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drawing instruments |
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drawing paper |
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duotangs |
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erasers |
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foolscap |
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glue sticks |
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graph paper |
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highlighters |
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ink |
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looseleaf paper |
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marker pens |
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music manuscript paper |
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paste |
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pencil cases/boxes |
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pencils |
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pens |
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pocket calculators |
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ring binders |
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rulers |
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scissors |
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scrapbooks |
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scribblers |
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sketch books |
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workbooks
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clothing
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(f) "clothing" means all items designed to be worn on the body
but does not include protective items such as latex gloves, helmets, hockey pants, shoulder pads, shin
pads, hockey gloves, baseball gloves, golf gloves and other protective items of a similar
nature and does not include watches, hair accessories, jewellery, purses, umbrellas,
costumes and
similar items;
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commercial fisherman
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(g) "commercial fisherman" means
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(i) an
individual who |
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(A) is
actively engaged in the commercial fishery, |
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(B) has the appropriate commercial fishing licenses or permits issued by the
federal government, and |
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(C) earns |
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(I) at least $10,000 of the individual's gross annual income from fishing,
or |
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(II) at least 25 per cent of the individual's gross annual income from
fishing, if the individual does not earn at least $10,000 of the
individual's gross annual income from fishing, |
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(ii) a corporation that
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(A) is
registered in this province under the Companies Act or the
Extra-Provincial Corporations Registration Act, and |
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(B) is actively engaged in the commercial fishery, |
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(C) has the appropriate
commercial fishing licenses or permits issued by the federal
government in the name of the corporation or in the name of one of the
corporation's officers in trust for the corporation, and |
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(D) earns
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(I) at least $10,000 of the corporation's gross annual income from fishing,
or |
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(II) at least 25 per cent of the corporation's gross annual income from
fishing, if the corporation does not earn at least $10,000 of the
corporation's gross annual income from fishing, or |
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(iii) a
partnership that
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(A) is
registered in this province under the Partnership Act, |
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(B) is actively engaged in the commercial fishery, |
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(C) has the appropriate
commercial fishing licenses or permits issued by the federal
government in the name of the partnership or in the name of one of at
least one partner, and |
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(D) earns
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(I) at least $10,000 of the partnership's gross annual income from fishing, or |
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(II) at least 25 per cent of the partnership's gross annual income from
fishing, if the partnership does not earn at least $10,000 of the
partnership's gross annual income from fishing; |
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community pasture organization |
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(g.01) "community pasture
organization" means a non-profit or cooperative organization that is
incorporated for the purpose of providing, for a fee, pasture land for the
use of livestock owned by farmers;
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computer software |
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(g.1) "computer software"
means packaged or pre-written computer programs, and includes |
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(i) a plan for the
solution of a problem through the use of a computer; |
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(ii) instructions to enable or
cause a computer to control or perform a function, or to produce a desired
result, either directly or through the working of other equipment; |
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(iii) system programs,
application programs and any other computer programs or subdivisions
thereof, including assemblers, compilers, routines, generators and utility
programs; |
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(iv) the design, development,
writing, translation or fabrication of a computer program, whether or not
provided on storage media,
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(v) the right to use those
programs, and |
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(vi) modifications to or of
those programs, |
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but does not include a
computer program that is designed and developed solely to meet the specific
requirements of the purchaser;
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contractor
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(h) "contractor" means a person who undertakes for others the
construction, repair or improvement of real property and includes subcontractors, general
contractors and others who install or incorporate goods into real property for a person
other than themselves and such goods become a part of or affixed to real property;
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(i) revoked by
EC1014/83;
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extrajurisdictional student |
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(i1) "extrajurisdictional
student" means a student who
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(i) is in full-time attendance
at an approved educational institution in the province, and |
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(ii) has parents who reside
outside of the province;
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fabrics and
accessories
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(j) "fabrics and accessories" means materials, patterns, thread,
yarn, zippers and other supplies of similar nature which become part of clothing;
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(k) revoked by
EC452/81;
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(l) revoked by EC452/81;
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farmer
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(m) "farmer" means
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(i) an individual who |
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(A) is
actively engaged in farming or custom agricultural contracting; and |
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(B) earns |
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(I) at least $10,000 of the individual's gross annual income from farming
and from custom agricultural contracting, or |
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(II) at least 25 per cent of the individual's gross annual income from
farming and from custom agricultural contracting, if the individual does not
earn at least $10,000 of the individual's gross annual income from farming
and from custom agricultural contracting, |
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(ii) a corporation that
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(A) is
registered in this province under the Companies Act or the
Extra-Provincial Corporations Registration Act, and |
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(B) is actively engaged in the farming or custom agricultural
contracting, |
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(D) earns
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(I) at least $10,000 of the corporation's gross annual income from farming
and custom agricultural
contracting,
or |
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(II) at least 25 per cent
of the corporation's gross annual income from farming and from custom
agricultural contracting, if the corporation does not earn at least $10,000
of the corporation's gross annual income from farming and from custom
agricultural contracting, |
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(iii) a
partnership that
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(A) is
registered in this province under the Partnership Act, |
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(B) is actively engaged in farming
or custom agricultural contracting, and |
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(C) earns
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(I) at least $10,000 of
the partnership's gross annual income from farming and from custom
agricultural contracting, or |
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(II) at least 25 per cent
of the partnership's gross annual income from farming and from custom
agricultural contracting, if the partnership does not earn at least $10,000
of the partnership's gross annual income from farming and from custom
agricultural contracting, |
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(iv) an
individual who is registered in the Future
Farmer Program as administered by the Department of Agriculture and
Forestry;
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(v) a corporation that is registered in this province
under the Companies Act or the Extra-Provincial Corporations
Registration Act, and has a shareholder who is registered in the
Future Farmer Program as administered by the Department of Agriculture and
Forestry, or
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(vi) a partnership that is registered in this province
under the Partnership Act and has a partner who is registered in
the Future Farmer Program as administered by the Department of Agriculture
and Forestry;
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(n) revoked by
EC295/90;
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footwear
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(n.1) "footwear" does not include cleated sports footwear such as
baseball cleats, golf shoes, soccer boots, or bowling shoes, curling boots, ski boots,
skates, waders and footwear of a similar nature;
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golf fees |
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(n.2) "golf fees" includes
charges for golf club memberships and green fees;
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hybrid vehicle |
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(n.3) "hybrid vehicle" means a
motor vehicle which, at the time it is first sold at retail, |
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(i) has its
motive power
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(A)
by an electric motor and an internal combustion engine, or
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(B)
solely by an electric motor,
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(ii) has regenerative
braking designed to recover energy released while the vehicle speed is
reducing or the vehicle is stopping, and
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(iii)
has an energy storage system such as a battery, ultra capacitor or
flywheel;
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(o) revoked by
EC242/88;
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laundry and
dry cleaning service
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(p) "laundry and dry cleaning service" means washing, cleaning,
pressing, dyeing outside the home, of wearing apparel, bed clothing, table linen, window
curtains, drapes, awnings, floor covering, slip covers and other similar goods;
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member of
his family
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(p.01) "member
of his family" in relation to a person means the father, mother, spouse,
common-law spouse, grandfather, grandmother, son, daughter, brother, sister,
grandson, granddaughter, son-in-law, daughter-in-law, father-in-law,
mother-in-law, brother-in-law, sister-in-law, step-father, step-mother, step-son or step-daughter of that
person;
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newspapers
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(p.1) "newspapers" mean publications that are published daily,
weekly, monthly, or bi-monthly in a newspaper format where at least 25 per cent of its
content is composed of editorials, news, and articles of local or common interest other
than advertising, but does not include flyers, inserts, or other promotional materials
sold or given away as part of a newspaper;
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orthopedic
appliances and equipment
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(p.2) "orthopedic appliances and equipment" includes footwear when
purchased on the prescription of a physician as well as footwear purchased by amputees and
polio victims;
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outbound
high volume telephone service
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(p.3) "outbound high volume telephone service" means long distance
telecommunication charges to an individual company in excess of 250,000 minutes per year;
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parts
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(q)
"parts"
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(i) when used with reference to any article referred to in clauses 12(1)(f)
and (f. 1) of the Act, means any items purchased for use as a part in the article, |
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(ii) when used with reference to any article other than in (i),
means parts designed for exclusive use in the article;
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(q. 1) revoked by
EC295/90;
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renewable energy equipment |
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(q.2) "renewable energy
equipment" means |
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(i) a wind power energy generating system with a name plate
rating of 100 kilowatts or less, and includes the goods incorporated into
the tower, turbine, turbine blades, transformers, switch gear, capacitors
and circuit breakers of such a system, but does not include the electrical
cables from the turbine, the distribution cables, any below ground
components of the tower or any anchoring system, |
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(ii) a biogas energy generating system with a name plate
rating of 100 kilowatts or less, and includes the generator and valves, the
fittings and piping that transport the biogas to the generator, the bladder
or cover for the digester, the power converter, control system,
transformers, switch gear, capacitors and circuit breakers of the system but
does not include manure storage systems, digesters or structures that house
any component of the biogas energy generating system, |
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(iii) a geothermal heat pump energy generating system with a
name plate rating of 100 kilowatts or less, and includes the dump well that
receives the outflow water from the system, the piping, refrigerant
solutions within the closed-loop heat pump system, the heat pump thermostat,
and the heat pump (evaporator, compressor, condenser, coils, heat exchanger,
valves, fans, blowers) that |
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(A) hold a rating of "Energy Star Qualified" by Natural
Resources Canada or the US Environmental Protection Agency (EPA), and |
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(B) comply with Canadian Standards Association (CSA) C448
Series-02, |
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(iv) a solar thermal energy collection system with a name
plate rating of 100 kilowatts or less, and includes solar thermal collector
panels, pumps, tubing, heat exchanger, duct work, fans, insulated storage
tanks and all major components that comply with |
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(A) the Canadian Standards Association (CSA) F379.1-88 for
solar domestic hot water systems intended for year-round use or (CSA)
F379.2-M89 for solar domestic hot water systems intended for seasonal use, |
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(B) Canadian Standards Association (CSA) F383-87, or |
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(C) Canadian Standards Association (CSA) F378-87 (R2004) for
solar air heating systems, |
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(v) a solar photovoltaic energy collection system with a
name plate rating greater than 0.1 kilowatt and equal to or less than 100
kilowatts that |
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(A) complies with Canadian Standards Association (CSA)
C61215-01, and |
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(B) includes solar photovoltaic collector panels,
controllers and devices that convert direct current into alternating current
and all major components, |
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(vi) a drain water heat
recovery energy collection device that |
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(A) conforms to American Society for Testing Materials
(ASTM) B306 for the drain pipe design, |
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(B) complies with American Society for Testing Materials
(ASTM) B88 for the tubing design, and |
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(C) is, in its entirety, approved for use in Canada with
potable water consistent with Underwriter's Laboratories of Canada (ULC)
file #MH26850, and; |
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(vii) an organic (vii) an
organic combustion system that |
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(A) has a name plate
rating of 100 kilowatts or less, and |
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(B) complies with
Canadian Standards Association (CSA) B415 or holds a US Environmental
Protection Agency (EPA) certification, |
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and includes the combustion appliance, stoking and fuel
delivery system of such appliance, and the blowers and fans attached to the
appliance, but does not include the breaching, exhaust or chimney structure
of the system or any materials or services necessary to house the system;
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repair and
installation labour
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(r) "repair and installation labour" means the labour expended or
used to adjust, apply, clean, install, maintain, remodel, rebuild, repair, recondition and
service goods which are taxable under the provisions of the Act, but not including labour
expended or used in connection with
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(i) the construction, alteration, repair and installation of real property,
or |
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(ii) the repair or reconditioning by vendors of goods for resale
by vendors; |
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residential
purposes
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(r. 1) "residential purposes" means for the purpose of ordinary
occupancy, but not for the purpose of construction offices, bunk houses, wash houses,
kitchens and dining units, libraries, television-mobile units, industrial units,
laboratory units, medical clinics, and structures of similar nature;
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safety
clothing and safety footwear
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(r. 11) "safety clothing and safety footwear" means safety boots,
hard hats, goggles, face-shields, protective clothing and items of similar nature that are
required in the workplace for safety protection, but does not include sportswear items
such as skates, helmets, shin pads and shoulder pads;
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sand
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(r.2) "sand" does not include blasting sand;
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(s) revoked by
EC1014/83;
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settler
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(t) "settler"
means an individual who takes up residence in the province immediately after
residing outside the province
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(i) in the case of an
individual who is an extrajurisdictional student, for a period of not less
than three consecutive months, or |
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(ii) in the
case of an individual other than an extrajurisdictional student, for a
perod of not less than six consecutive months;
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settlers' effects |
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(t.01)
"settlers' effects" means any household goods and equipment, including motor
vehicles and boats, that settlers bring into the province on, or within six
months of, thaking up residence in the province and that
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(i) are solely for the
personal consumption or use of the settlers in the province and not for any
commercial purpose, and |
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(ii) were owned, physically
possessed and used by the settlers for at least 30 days prior to the
settlers' taking up residence in the province; |
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(t.1) revoked by
EC295/90;
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silviculturist
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(t.2)
"silviculturist" means
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(i) an individual who
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(A) is
actively engaged in the cultivation and harvesting of forest trees for
sale, and |
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(B) earns |
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(I) at least $10,000 of the individual's gross annual income from the sale
of forest trees, or |
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(II) at least 25 per cent of the individual's gross annual income from the
sale of forest trees, if the individual does not earn at least $10,000 of
the individual's gross annual income from the sale of forest trees, |
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(ii) a corporation that
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(A) is
registered in this province under the Companies Act or the
Extra-Provincial Corporations Registration Act, |
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(B) is actively engaged in the
cultivation and harvesting of forest trees for sale, and |
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(C) earns
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(I) at least $10,000 of the corporation's gross annual income from the sale
of forest trees, or |
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(II) at least 25 per cent
of the corporation's gross annual income from the sale of forest trees, if the
corporation does not earn at least $10,000
of the corporation's gross annual income from the sale of forest trees, or |
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(iii) a partnership that |
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(A) is registered in the
province under the Partnership Act, |
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(B) is actively engaged
in the cultivation and harvesting of forest trees, or |
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(C) earns |
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(I) at least $10,000 of the partnership's gross annual income from the sale
of forest trees, or |
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(II) at least 25 per cent of the partnership's gross annual income from the
sale of forest trees, if the partnership does not earn at least $10,000 of
the partnership's gross annual income from the sale of forest trees; |
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(u) revoked by
EC242/88;
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(v) revoked by
EC242/88;
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(w) revoked by
EC242/88;
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telecommunication services
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(x)
"telecommunication services" means the charge billed to subscribers for any
transmission, emission or reception of signs, signals, writing, images,
sound or intelligence of any nature by wire, fibre optic cable, radio,
satellite or other electromagnetic or laser based system and includes such
services as telephone, cable television, telex and telegraph;
|
|
800 telephone service
|
|
(y) "800
telephone service" means long distance telephone communication terminating in the
province the charges for which are billed to subscribers in the province;
|
|
water and energy
conservation devices |
|
(z) "water and
energy conservation devices" means |
|
|
|
(i) low flush toilets
rated for 6 litres per flush or less, |
|
|
|
(ii) no flow urinals, and |
| |
|
|
(iii) low flow
showerheads and aerators rated for 10 litres per minute or less. |
|
Valuation of motor vehicles
|
(2)
For the purposes of subclause 1(d)(iii) of the Act
|
|
|
(a) the following
trade valuation books are prescribed:
|
|
|
|
|
(i) Canadian Red Book (average
wholesale value) and |
| |
|
|
|
(ii) Canadian Sport Vehicle Blue Book (average resale value);
|
| |
|
(b) the following
persons are authorized to make a written appraisal of the value of a motor vehicle:
|
| |
|
|
(i) a motor vehicle dealer who
has a Class A license under the Dealer's Trade License Regulations
(EC317/92), and |
| |
|
|
(ii) an appraiser licensed under the Insurance Act R.S.P.E.I.
1988, Cap. I-4.
|
| |
|
(c) the following
persons are authorized to make a written appraisal of the value of an all
terrain vehicle, snowmobile or watercraft:
|
| |
|
|
(i) a sport vehicle dealer who
is registered in the province to sell new sport vehicles at retail, and |
| |
|
|
(ii) an appraiser licensed under the Insurance Act R.S.P.E.I.
1988, Cap. I-4.
|
|
Transfers of
motor vehicles, all terrain vehicles, snowmobiles or watercraft between family members
|
(2.1)
A transfer of a motor vehicle, all terrain vehicle, snowmobile or watercraft
is, for the purpose of subclause 1(d)(iv) of the Act, a certain private
transfer of a motor vehicle, all terrain vehicle, snowmobile or watercraft
between a person and members of his family if
|
|
|
(a) the
person who is the transferor
|
| |
|
|
(i) has
owned the motor vehicle, all terrain vehicle, snowmobile or watercraft for
a minimum of twelve months prior to the date of the transfer, or
|
| |
|
|
(ii) has |
| |
|
|
|
(A) owned the motor
vehicle, all terrain vehicle, snowmobile or watercraft for less than twelve
months prior to the date of the transfer, and |
| |
|
|
|
(B) paid the tax on the
purchase price or, if acquired in a private transfer, paid the tax on the
greater of the purchase price and the value that was set out in the Canadian
Red Book or Canadian Sport Vehicle Blue Book, when he or she acquired the
motor vehicle, all terrain vehicle, snowmobile or watercraft; |
| |
|
(b) the
transferor has made the transfer to a member of his or her family; and
|
| |
|
(c) the
purchase price paid by the transferee is less than the value that is set out
in the Canadian Red Book or the Canadian Sport Vehicle Blue Book for the
motor vehicle, all terrain vehicle, snowmobile or watercraft.
|
|
Taxable services
|
(3) For the purpose of subclause 1(e)(iv) of the Act, the following
expressions are defined:
|
|
accounting services
|
|
(a)
"accounting services" means those services that are in the nature of the
investigation or audit of accounting records, or the preparation of or
reporting on balance sheets, profit and loss amounts, and other similar
services including bookkeeping (including payroll preparation and billing),
cost accounting, and tax return preparation, but does not include services
provided by a person to that person's employer in the course of employment;
|
|
architectural services
|
|
(b)
"architectural services" means those services provided by a person conducting
the "practice of architecture", as defined in clause 1(p) of the Architects
Act R.S.P.E.I. 1988, Cap. A-18.1, but does not include services provided by a person
to that person's employer in the course of employment;
|
|
consulting services
|
|
(c)
"consulting services" means those services that are in the nature of advice or
opinions provided for fee, gain or reward, other than in the areas of
|
| |
|
|
(i) agriculture, |
| |
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|
(ii) day care, |
| |
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|
(iii) education, |
| |
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|
(iv) financial services (other than accounting services), |
| |
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|
(v) fisheries, |
| |
|
|
(vi) health care, |
| |
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|
(vii) human and veterinary medicine, |
| |
|
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(viii) insurance, |
| |
|
|
(ix) pharmaceutical dispensing, |
| |
|
|
(x) real estate, |
| |
|
|
(xi) tourism,
|
| |
|
but does not include services
incidental to the conduct of a trade designated under the Apprenticeship and Trades
Qualification Act R.S.P.E.I. 1988, Cap. A-15;
|
|
engineering services
|
|
(d) "engineering services" means those services provided by a person conducting
"professional engineering", or the "practice of engineering", as
defined in clause 1(s) of the Engineering Profession Act R.S.P.E.I. 1988, Cap.
E-8.1, but does not include services provided by a person to that person's employer in the
course of employment;
|
|
legal services
|
|
(e) "legal services" means those services provided by a person conducting the
"practice of law", as defined in clause 1(j) of the Legal Profession Act R.S.P.E.I.
1988, Cap. L-6.1, but does not include
|
| |
|
|
(i) services
provided by a person to that person's employer in the course of employment, |
| |
|
|
(ii) services provided by or through the Legal Aid program
administered by the Government of Prince Edward Island. |
|
Crown in right of
the province |
(3.1) For the purposes
of section 2 of the Act, "Crown in right of the province" means |
|
|
(a) any
department or division of the public service set out in Schedule A of the
Financial Administration Act R.S.P.E.I. 1988, Cap. F-9; |
| |
|
(b) Tourism PEI, other than
Golf Links Prince Edward Island Inc.; |
| |
|
(b) Health PEI. |
|
Consumed in the province
|
(4) For the purpose of section 4 of the Act the expression "consumed
in the province" means
|
| |
|
(a) in the case
of legal services provided in the province,
|
| |
|
|
(i) consumed by a
person who resides, ordinarily resides, or carries on business in the province, |
| |
|
|
(ii) consumed by a person who does not reside, ordinarily reside,
or carry on business in the province, if those legal services relate to any of the
following |
| |
|
|
|
(A) real property
situated in the province, |
| |
|
|
|
(B) goods as defined in the Act with the exception of those
things described in subclause 1(e)(ii) of the Act, |
| |
|
|
|
(C) the ownership, possession or use in the province of property
other than that referred to in paragraphs (A) and (B), or the right to use such property
in the province, |
| |
|
|
|
(D) a court or administrative proceeding in the province or a
possible such proceeding, |
| |
|
|
|
(E) the incorporation or contemplated incorporation of a company
under the Companies Act R.S.P.E.I. 1988, Cap. C-14, the registration or
contemplated registration of a partnership under the Partnership Act R.S.P.E.I.
1988, Cap. P-1, or the licensing of a corporation or person under the Licensing Act R.S.P.E.I.
1988, Cap. L-11 or the renewal thereof;
|
| |
|
(b) in the case
of legal services provided outside the province, consumed by a person who resides,
ordinarily resides or carries on business in the province, if those services relate to any
of the following:
|
| |
|
|
(i) a matter referred to in paragraphs (a)(ii)(A) to (E), |
| |
|
|
(ii) a matter that involves the interpretation or application of
an enactment as defined in the Interpretation Act R.S.P.E.I. 1988, Cap. I-8 or a
former or proposed enactment, |
| |
|
|
(iii) a matter that involves the interpretation or application of
an enactment, or a former or proposed enactment, of a jurisdiction other than the
province, if the matter is in relation to
|
| |
|
|
|
(A) a physical or legal presence in the province or a contemplated such
presence, |
| |
|
|
|
(B) an activity in the province or a contemplated such activity, |
| |
|
|
|
(C) a transaction in the province or a contemplated such
transaction, |
| |
|
|
|
(D) a matter that involves the analysis or application of any law
other than that referred to in subclauses (ii) and (iii), if the matter is in relation to
|
| |
|
|
|
|
(i) a physical or legal presence in the province or a contemplated such
presence, |
| |
|
|
|
|
(ii) an activity in the province or a contemplated such activity,
or |
| |
|
|
|
|
(iii) a transaction in the province or a contemplated such
transaction, or
|
| |
|
|
|
(E) a contract or covenant, or a contemplated contract or covenant, that is
in relation to
|
| |
|
|
|
|
(i) a physical or legal presence in the province or a contemplated such
presence, |
| |
|
|
|
|
(ii) an activity in the province or a contemplated such activity,
or |
| |
|
|
|
|
(iii) a transaction in the province or a contemplated such
transaction.
|
| |
(EC262/60; 523/65;
362/68; 370/70; 435/71; 966/74; 560/75; 361/76; 406/76; 136/77; 845/77; 306/80; 390/80;
297/81; 452/81; 1014/83; 121/84; 637/85; 258/87; 369/87; 242/88; 709/88;
232/89; 295/90; 120/92; 162/92; 463/92; 283/93; 408/93; 413/94; 492/94; 334/95; 507/95;
9/96; 576/97; 751/97; 545/98; 208/99; 496/01; 554/02; 394/03; 308/04; 548/04;
336/05; 163/06;
601/06; 210/07; 186/08; 319/08; 126/10; 365/10;
305/12)
|
|
Purchase for
resale by licensed vendor
|
2.
When a licensed vendor purchases goods of a class which he resells in the
ordinary course of his business and which he alleges are for the purposes of
resale, he shall not be required to make a deposit with the seller if he
furnishes to the seller the number of his registration certificate, and the
seller shall be relieved from receiving the deposit if he notes such number
on the invoice and in all other records in connection with the sale.
(EC262/60)
|
|
Change of
address
|
3.
(1) Where a vendor changes his address or the name or nature of his
business he shall forthwith return his registration certificate to the Commissioner for
amendment.
|
|
Cessation of business
|
(2) Where a vendor ceases to carry on a business in respect of which a
registration certificate has been issued the certificate shall thereupon be void and he
shall return the same to the Commissioner within fifteen days of the day of
discontinuance.
|
|
Lost certificate
|
(3)
When the registration certificate of a vendor is lost or destroyed he shall
immediately apply to the Commissioner for a copy of the original.
(EC262/60)
|
| |
Sections 4 to 9
revoked by EC390/91.
|
|
Deposit of bond
|
10. (1) The Minister may require any vendor to deposit a bond by way of cash or
other security satisfactory to the Minister in an amount to be determined by the Minister
but not greater than an amount equal to six times the amount of the estimated tax that
would normally be collected by the vendor each month under this Act, but in no case shall
the deposit be less than one hundred dollars.
|
|
Application of bond where tax
unpaid
|
(2) Where a vendor who has deposited a bond with the Minister under
subsection (1) has failed to collect or remit tax in accordance with this Act, the
Minister may, by giving written notice to the vendor by registered mail or personal
service, apply the bond in whole or in part to the amount that should have been collected,
remitted or paid by the vendor as the amount due to Her Majesty in right of Prince Edward
Island as of the date of notice.
|
|
Deposit or bond by non-resident
contractor
|
(3) Where a non-resident contractor enters into a contract with a person,
pursuant to which or in the carrying out of which goods will be consumed or used in Prince
Edward Island, the non-resident contractor on demand shall deposit with the Minister a sum
equivalent to five per cent of the total amount to be paid under the contract, or shall
furnish the Minister with a guarantee bond satisfactory to the Minister in a sum
equivalent to five per cent of such total amount, to secure payment of the tax payable in
respect of goods consumed or used pursuant to or in the carrying out of the contract and
shall obtain a certificate in duplicate from the Minister that the requirements of this
subsection have been met or waived, as the case may be.
|
|
Application
|
(3.1)
Subsection (3) does not apply to a non-resident contractor entering into a
contract after March 31, 2013.
|
|
Deduction from payments due
non-resident contractor
|
(4) Any person dealing with a non-resident contractor without first
obtaining the duplicate copy of the certificate or waiver from the Minister as required in
subsection (3) shall deduct five per cent of all amounts payable to the non-resident
contractor and pay it over to the Minister on behalf of or as agent for the non-resident
contractor, or shall furnish the Minister with a guarantee bond satisfactory to the
Minister in a sum equivalent to five per cent of such total amount, to secure payment of
the tax payable in respect of goods consumed or used pursuant to or in the carrying out of
the contract.
|
|
Application
|
(4.1)
Subsection (4) does not apply to a person entering into a contract
with a non-resident contractor after March 31, 2013.
|
|
Personal liability
|
(5)
Where a person dealing with a non-resident contractor fails to comply with
subsection (4), he is personally liable for payment of the tax imposed by
this Act in respect of goods consumed or used pursuant to or in the
carrying, out of the contract.
(EC435/71; 980/81; 121/84;
484/86; 639/93; 169/13)
|
|
Application |
10.1 (1) This section applies in the circumstances
described in sections 59 to 63 of the Act with respect to the goods and
services referred to in those sections. |
|
Goods delivered before April 1, 2013 |
(2) If the goods are delivered to the person who makes
progress payments under the contract and is acquired by that person as
purchaser, the following rules govern the manner in which tax imposed under
subsection 4(1) of the Act applies with respect to the
goods: |
| |
|
(a) if the goods are delivered to the purchaser before April 1, 2013, under
the contract, tax is payable by the purchaser under subsection 4(1) of the
Act for those goods; |
| |
|
(b) if ownership of the goods is transferred to the purchaser before April
1, 2013, under the contract, tax is payable by the purchaser under
subsection 4(1) of the Act for those goods; |
| |
|
(c) no tax is payable by the purchaser under subsection 4(1) of the Act for
any other goods delivered or transferred to the purchaser under the
contract. |
|
Service provided before April 1, 2013 |
(3) If the service is provided to the person who makes progress payments
under the contract and is acquired by that person as purchaser, the
following rules govern the manner in which tax imposed under subsection 4(1)
of the Act applies with respect to the service: |
| |
|
(a) if any part of a taxable service is provided to the purchaser before
April 1, 2013, under the contract, tax is payable by the purchaser under
subsection 4(1) of the Act for that part of the service; |
| |
|
(b) no tax is payable by the purchaser under subsection 4(1) of the Act for
any other part of the service provided to the purchaser under the contract. |
|
Application of Act |
(4) In any other circumstance, the tax imposed under subsection 4(1) of the
Act applies as provided under sections 59 to 63 of the Act.
(EC169/13) |
|
Cancellation of vendor's
certificate
|
11. Revoked by EC390/91.
|
|
Rebate for charitable
organizations
|
12.
(1) The Minister may authorize a rebate of the tax to a purchaser where
that person purchases goods which enter into capital investment by religious, charitable
or benevolent organizations subject to the following limitations:
|
|
|
(a) organizations
must be registered under the Income Tax Act (Canada) and hold a
registration number issued by the Department of National Revenue; |
| |
|
(b) for the purpose of clause (a), rebates will be authorized on
|
| |
|
|
(i) purchases by
a religious organization, welfare services bureau, Canadian Red Cross Society, and
organizations created for the improvement of public health which provide free preventive
health services, funds for research or benevolent services to the chronically ill, |
| |
|
|
(ii) the purchase of equipment by a hospital, |
| |
|
|
(iii) the purchase of equipment by a person for donation to a
hospital, |
| |
|
|
(iv) the purchase of goods of a major type such as furniture,
cars and goods of similar nature purchased by a person for donation to and sole use of a
religious organization;
|
| |
|
(c) except for goods outlined in subclauses (b)(iii) and (iv), rebates will
not be authorized to service clubs, recreational associations, non-profit community
groups, associations, and organizations of similar nature, even though they meet the
requirements outlined in clause (a);
|
| |
|
(d) real property contracts where tax has been paid by the contractor will
be rebated to organizations outlined in subclause (b)(i) based on four per cent of the
total contract price.
|
|
Total
contract price
|
(1.1)
For the purposes of calculating the amount of the rebate under
clause (1)(d), the total contract price referred to in that clause is the
amount of the total contract price, as otherwise determined for the purposes
of that clause, that is attributable to work performed under the contract
before April 1, 2013.
|
|
Application
|
(2)
An application for rebate shall be made in writing, setting forth such
information as the Minister may deem necessary.
|
|
Minister's discretion
|
(3) The Minister may, when in his opinion great inconvenience or hardship
may result, relax the strictness of this Act relative to the incidence or collection of
the tax thereunder.
|
|
Furniture for senior citizens'
club
|
(4) The Minister may authorize a refund of the tax paid by a senior
citizen's club on certain furniture and fixtures along with goods which enter directly
into or become part of real property subject to the senior citizen's club being registered
with the Prince Edward Island Senior Citizens' Federation.
|
|
Materials for energy saving
systems
|
(5)
Revoked by EC242/88.
|
|
Silviculture supplies
|
(6) Revoked
by EC126/10.
|
|
Aquaculture supplies
|
(7) Revoked EC751/97.
|
|
Refund; part-time farmer,
commercial fisherman, aquaculturist
|
(8) The Minister may refund the tax paid on the purchase of goods by a
farmer while a part-time farmer, a commercial fisherman, or an aquaculturist where
|
|
|
(a) application
in writing is made by the person seeking the refund; |
| |
|
(b) receipts or other documentation verifying purchases by the
person are presented; |
| |
|
(c) the goods were exempt to a farmer, commercial fisherman, or
aquaculturist at the time of purchase; |
| |
|
(d) the goods were |
|
|
|
|
(i) purchased within
seven years of the date of the application, if the applicant is a part-time
farmer who grows blueberries, |
|
|
|
|
(ii) purchased within 10
years of the date of the application, if the applicant is a part-time farmer
who grows cranberries or apples, or |
|
|
|
|
(iii) purchased within
five years of the date of the application, if the applicant is a part-time
farmer, other then one referred to in subclause (i) or (ii), a commercial
fisherman, or an aquaculturist; |
| |
|
(e) evidence is submitted that would support the person being
considered a part-time farmer, a commercial fisherman, or an aquaculturist during the
period covered by the application.
|
|
"part-time farmer"
defined
|
(9) In this
section "part-time farmer" means an individual, or a partnership or
corporation registered in the province, that is
|
|
|
|
(a) actively engaged in a
farming operation, or a custom agricultural contracting operation; and |
|
|
|
(b) reporting income from |
|
|
|
|
(i) the sale of products from
the farming operation, or |
|
|
|
|
(ii) the custom agricultural
contracting operation.
|
|
Aquaculture
equipment, refund |
(9.1) The Minister may
refund the tax paid by an aquaculturist in possession of a valid Revenue Tax
Exemption Permit on the purchase of goods where |
| |
|
(a) the goods purchased
are of the following types: |
| |
|
|
(i) an all-terrain
vehicle (4X4 with a minimum 400cc engine displacement). |
| |
|
|
(ii) a fork lift, |
| |
|
|
(iii) a front end loader, |
| |
|
|
(iv) a snowblower or snowplow
for attachment to exempt equipment, |
| |
|
|
(v) a tractor (compact utility
class or higher); |
| |
|
(b) application is made in
writing by the aquaculturist seeking the refund; |
| |
|
(c) original invoices,
receipts and other documentation verifying purchases by the aquaculturist
are presented; |
| |
|
(d) the goods were purchased
within four years of the date of application; and |
| |
|
(e) evidence is submitted,
satisfactory to the Minister, that the goods purchased have been used
exclusively in the practice of aquaculture and not in any other commercial
operation. |
|
Farm equipment
refund |
(9.01) The Minister may refund
the tax paid by a farmer in posession of a valid Revenue Tax Exemption
Permit on the purchase of goods where |
| |
|
(a) the goods purchased
are of the following types: |
| |
|
|
(i) an all-terrain
vehicle (4X4 with a minimum 400cc engine displacement). |
| |
|
|
(ii) a snowblower or snowplow
for attachment to exempt equipment, |
| |
|
|
(iii) stream crossing
building material; |
| |
|
(b) application is made in
writing by the farmer seeking the refund; |
| |
|
(c) original invoices,
receipts and other documentation verifying purchases by the farmer are
presented; |
| |
|
(d) the goods were purchased
within four years of the date of application; and |
| |
|
(e) evidence is submitted,
satisfactory to the Minister, that the goods purchased have been used
exclusively in a farming operation and not in any other commercial
operation. |
|
Wood-chip system
|
(10) The Minister may refund the tax paid on goods incorporated into a
commercial wood-chip combustion system.
|
|
Refund
|
(11)
Where the tax has been paid by a contractor on goods incorporated into a
commercial wood-chip combustion system, the Minister shall refund to the
purchaser 4 per cent of the contract price in respect of the work performed.
|
|
Contract
price
|
(11.1)
For the purposes of calculating the amount of the rebate under subsection
(11), the contract price referred to in that subsection is the amount of the
contract price, as otherwise determined for the purposes of that subsection,
that is attributable to work performed under the contract before April 1,
2013.
|
|
Community pasture organization,
refund |
(12) The Minister may
refund the tax paid on goods purchased by a community pasture organization for
its own use if the goods wood be exempt, or if the tax paid on them would be
refundable, under these regulations if purchased or paid by a farmer.
|
|
Liquid asphalt rebate |
(13) The Minister may authorize a rebate to the Crown of the tax paid on
liquid asphalt by asphalt contractors and included in the contract price
billed to the Crown for the supply and installation of asphaltic concrete.
|
|
AVC Inc. refund |
(14) The Minister may
refund the tax paid on goods purchased by AVC Inc. for its own use if the
goods would be exempt, or if the tax paid on them would be refundable, under
these regulations if purchased or paid by a farmer or aquaculturist. |
|
Elite Seed Farm
refund |
(15) The Minister may
refund the tax paid on goods purchased by the Elite Seed Farm for its own use
if the goods would be exempt, or if the tax paid on the goods would be
refundable, under these regulations if purchased or paid by a farmer.
|
|
Refund |
(16) The Minister may refund the tax paid, to a maximum of $3,000, on the
purchase or lease for a minimum of 12 months of a hybrid vehicle by a consumer
where |
| |
|
(a) an application is
made in writing by the person seeking the refund;
|
| |
|
(b) receipts or other
documentation verifying payment of the tax by the person are presented; and
|
| |
|
(c) the hybrid vehicle
was purchased after March 30, 2004 and within four years of the date of
application.
(EC262/60; 747/71; 966/74; 361/76; 258/87; 693/87; 242/88; 131/89;
120/92; 751/97; 208/99; 532/03; 530/03; 308/04;
319/08; 126/10; 169/13) |
|
Application |
12.1 (1) This section applies if a person described in subclause 1(g)(ii) of
the definition of "specified purchaser" in the Act, |
| |
|
(a) pays tax under subsection 4(1) of the Act in respect of tangible
personal property, a taxable service or an admission; and |
| |
|
(b) is also liable for tax under subsection 165(2) of the Excise Tax Act
(Canada) in respect of the tangible personal property, taxable service or
admission. |
|
Rebate |
(2) The Minister may provide a rebate to the person referred to in
subsection (1) equal to the tax paid under subsection 4(1) of the Act for
the tangible personal property or any part of the taxable service or
admission, to the extent that the person is also liable for tax under
subsection 165(2) of the Excise Tax Act (Canada) in respect of the tangible
personal property or that part of the taxable service or admission. |
|
Application for rebate |
(3) An application for a rebate under subsection (2) must be made in writing
to the Minister and must be accompanied by proof satisfactory to the
Minister that the person has paid the tax under subsection 4(1) of the Act
and under subsection 165(2) of the Excise Tax Act (Canada). |
|
Rebate prohibited |
(4) No rebate may be provided under subsection (2) to a person to the extent
that the person or another person otherwise receives or is eligible to
receive, directly or indirectly, a payment, credit, refund, rebate,
adjustment or other relief in respect of the tax to which the rebate under
subsection (2) would relate. (EC169/13) |
|
Refund
to newly married couple
|
13.
Revoked by EC302/93.
|
|
Revenue Tax Exemption Permit |
13.1 (1) The
Minister may issue a Revenue Tax Exemption Permit to a farmer,
silviculturist, commercial
fisherman or aquaculturist who makes application in a form approved by the
Minister. |
|
Form |
(2) A Revenue Tax
Exemption Permit shall be in a form approved by the Minister.
|
|
Term of permit |
(3) The term of a
permit issued under subsection (1) shall be specified on the permit.
|
|
Not transferable |
(4) A Revenue Tax
Exemption Permit is not transferable.
(EC394/03; 126/10) |
|
Present permit
|
14.
(1) Where a farmer,
silviculturist, commercial
fisherman or or aquaculturist purchases goods that are exempt from tax when
purchased for use in their respective industries, the farmer,
silviculturist, commercial
fisherman or aquaculturist shall not be required to pay the tax otherwise
levied under the Act if the farmer, silviculturist,
commercial fisherman or aquaculturist
presents to the vendor a valid Revenue Tax Exemption Permit issued under
section 13.1 in the name of the farmer, silviculturist,
commercial fisherman or aquaculturist.
|
|
Recording permit number
|
(2) The vendor shall be
relieved from collecting the tax if he records such permit number and the
purchaser's name on the invoice or bill of sale.
(EC966/74; 507/95; 329/99; 394/03; 126/10) |
|
Rebate -
taxes deemed to have been paid |
14.1 Where a
consumer |
|
|
(a) applies, in
accordance with section 261.4 of the Excise Tax Act, for a rebate
pursuant to section 261.1 of that Act of the provincial component of the
harmonized sales tax paid on a purchase of goods in another province for
consumption in this province; and |
| |
|
(b) executes and provides
the Minister with a power of attorney, in a form satisfactory to the
Minister, authorizing the Minister to act as the consumer's representative
for purposes of the application for the rebate, |
|
|
then, for the purpose of
that application only, any tax payable under this Act by the consumer, equal
to the amount of the rebate, is deemed to have been paid. |
|
Liability to
pay tax |
(2) Nothing in subsection
(1) shall be interpreted to affect or limit in any way a consumer's
liability to pay all or part of any tax payable under the Act by the
consumer in the event that the application made by the Minister on behalf of
the consumer for a rebate is rejected in part or in full by the Canada
Revenue Agency. (EC394/03; 595/07) |
|
Exemption
|
15. Revoked by EC390/80.
|
|
Exemption for certain goods used
by municipality
|
16.
(1) The following goods shall be exempt from taxation when purchased by a
municipality for own use and not for resale:
|
|
|
(a) culverts; |
| |
|
(b) equipment designed for use exclusively for street or road
making maintenance and cleaning, and parts thereof, but not including automobiles, police
patrol wagons, motorcycles or ordinary trucks; |
| |
|
(c) equipment used exclusively for fire fighting and rescue
including fire and rescue trucks and parts thereof; |
| |
|
(d) goods, other than engineering services, for use as part of a
sewerage, drainage or water system, and for the purpose of this exemption, any agency
operating a sewerage, drainage or water system for or on behalf of a municipality, may be
declared exempt by the Minister from the payment of the tax; |
| |
|
(e) structural steel, timber and aluminum for bridges; |
| |
|
(f) liquid asphalt and asphaltic and ready-mix concrete.
|
|
Exemption
|
(2)
The exemption set out in clause (1)(c) also applies to an Airport
Authority, a Port and Harbour Authority recognized by the Minister, and a fire company
incorporated under the Rural Community Fire Companies Act R.S.P.E.I.
1988, Cap. R-16.
(EC71/00)
|
|
Rebate on tax paid
by contractor
|
(3)
Where the tax has been paid by a contractor on goods incorporated into a
sewerage, drainage or water system operated by a municipality or by
municipal agency, the Minister shall refund to the municipality or agency 4%
of the contract price in respect of the work performed.
|
|
contract
price
|
(3.1)
For the purposes of calculating the amount
of the rebate under subsection (3), the contract price referred to in that
subsection is the amount of the contract price, as otherwise determined for
the purposes of that subsection, that is attributable to work performed
under the contract before April 1, 2013.
|
|
Liquid
asphalt rebate
|
(4)
The Minister may authorize a rebate to a municipality of the tax paid on
liquid asphalt by asphalt contractors and included in the contract price
billed to the municipality for the supply and installation of asphaltic
concrete.
(EC828/84; 303/86; 693/87;
413/88; 507/95; 71/00; 425/03; 169/13)
|
|
Refund of tax on vehicle taken
out of province
|
17. Where a vehicle registered or required to be registered under the Highway
Traffic Act R.S.P.E.I. 1988, Cap. H-5 is sold within the province and the
vehicle is subsequently taken out of the province within thirty days of the
date of such sale, and is to be used solely outside the province, then the
tax collected at the time of sale may be refunded by the Minister on receipt
of evidence that the tax has been paid in another jurisdiction.
(EC427/74; 1014/83)
|
|
Secrecy
|
18. Revoked by EC258/87.
|
| |
19. Revoked by EC390/91.
|
|
Wholly owns |
20.
(1) In this section "wholly owns" in relation to a corporation,
means having the beneficial ownership of not less than 95 per cent of the total issued and
outstanding, share capital of the corporation, exclusive of directors' qualifying shares
in the hands of a person or of a person and members of his family.
|
|
Application of section
|
(2)
This section does not apply to a transfer of goods if any tax imposed
by the Act on any purchaser who acquired the goods in any prior transfer or purchase has
not been paid.
|
|
Purchase by corporation from
owner of corporation
|
(3) No tax is payable by a corporation on its purchase of goods from a person
who wholly owns, either directly or through another wholly-owned corporation, the
purchasing corporation.
|
|
Purchase by person from
corporation he owns
|
(4) No tax is payable by a person on the purchase of goods from a
corporation that he wholly owns, either directly or through another wholly-owned
corporation.
|
|
Purchase by corporation from
affiliate
|
(5) No tax is payable by a corporation on its purchase of goods from
another corporation if both the selling and purchasing corporations are wholly owned by
the same person, either directly or through another wholly-owned corporation.
|
|
Part ownership of corporation
|
(6) No tax is payable by a person who purchases goods from a corporation he
does not wholly own on that proportion of the actual value of the goods equal to the
proportion of the shares owned by the purchaser of the total issued and outstanding share
capital of the corporation.
|
|
Receipt of shares as part of
consideration for purchase
|
(7) Where
|
|
|
(a) a corporation
purchases goods from a person who does not wholly own the corporation; and |
| |
|
(b) shares in
the purchasing corporation are issued to that person as part of the
consideration
|
| |
no tax is payable on that
proportion of the actual value of the goods which is equal to the actual
value of the shares issued if the shares are retained by the person for a
period of not less than six months after the purchase. |
|
Where shares deemed to be
retained
|
(8) For the purposes of subsection (7), a person shall be deemed to retain
the shares if
|
|
|
(a) he transfers
them for no consideration to a member of his family who retains them until six months
after the purchase referred to in subsection (7); or |
| |
|
(b) he
transfers them to a corporation and receives new shares of that corporation
having an actual value at least equal to the value of the transferred shares
and retains the new shares until six months after the purchase referred to
in subsection (7).
(EC709/88)
|
| |
Sections 21 to 23
revoked by EC390/91.
|
|
Agricultural goods
|
24. Revoked by EC283/93.
|
|
Farm machinery and equipment
|
25. For the purpose of clause 12(1)(f)
of the Act, "machinery and equipment including parts therefor" means the
following goods when purchased by a farmer for farm use and not for any
other commercial operation:
|
| |
|
- A -
|
| |
|
alarm systems that monitor
temperature and humidity levels, if used to prevent death or damage to
livestock or crops |
| |
|
anti-backflow devices |
| |
|
apiary equipment |
| |
|
artificial insemination
equipment |
| |
|
auxiliary power generators |
| |
|
axes |
| |
|
- B -
|
| |
|
bale elevators and loaders
|
| |
|
bale shredders, grapples and
spears |
| |
|
barn and stable cleaning
equipment |
| |
|
bees |
| |
|
blacksmith tools |
| |
|
buckets and pails |
| |
|
bulk boxes specifically
designed to haul farm products, fertilizer or pesticides and attached to
farm wagons or trailers not registered for highway use or to a motor vehicle that is registered as a "farm truck" under the Highway Traffic
Act Farm Truck Registration Regulations
(EC356/74) |
| |
|
- C -
|
| |
|
calcium chloride for farm
tractor tires |
| |
|
carcass incinerators |
| |
|
chain saws and buck saws |
| |
|
chains for farm tractor tire |
| |
|
chemical application
equipment, either self-propelled or for attachment to farm tractors, |
| |
|
containers used to process,
ship or deliver farm products, but not including containers mounted on
trucks or trailers, |
| |
|
crop handling equipment |
| |
|
crop harvesting equipment,
either self-propelled or for attachment to farm tractors |
| |
|
crop nutrients |
| |
|
crop planting equipment,
either self-propelled or for attachment to farm tractors |
| |
|
crop protectants |
| |
|
- D -
|
| |
|
dump boxes,
attached to farm wagons or trailers not registered for highway use or to a
motor vehicle that is registered as a "farm truck" under the Highway
Traffic Act Farm Truck Registration Regulations
|
| |
|
- E -
|
| |
|
egg handling and grading
equipment |
| |
|
electric motors for use on
farm machinery |
| |
|
electronic controls and GPS
systems for farm machinery |
| |
|
equipment used to skin, flesh
and preserve animal pelts |
| |
|
equipment
used to ventilate, dry, humidify, refrigerate or aerate farm products |
| |
|
- F -
|
| |
|
farm trailers not required to
be registered under the Highway Traffic Act |
| |
|
farm wagons not required to be
registered under the Highway Traffic Act |
| |
|
fencing equipment |
| |
|
fertilizer and lime
application equipment, for attachment to farm tractors |
| |
|
flat beds attached to farm
wagons or trailers not registered for highway use or to a motor vehicle that
is registered as a "farm truck" under the Highway Traffic Act Farm
Truck Registration Regulations |
| |
|
fork lifts, either
self-propelled or for attachment to farm tractors |
| |
|
forks |
| |
|
fox tongs |
| |
|
front end
loaders, either self-propelled or for attachment to farm tractors
|
| |
|
- G -
|
| |
|
gearbox pans |
| |
|
grease |
| |
|
greenhouse glass cleaning
equipment |
| |
|
greenhouse material handling
equipment |
| |
|
greenhouse thermostats and humidistats |
| |
|
greenhouse watering systems |
| |
|
- H -
|
| |
|
hay and forage crop harvesting
equipment, either self-propelled or for attachment to farm tractors |
| |
|
heaters (salamanders) |
| |
|
heat systems for incubation or farrowing
crates |
| |
|
hoes |
| |
|
horse harness and hardware |
| |
|
horseshoes |
| |
|
hydrometers
|
| |
|
- I -
|
| |
|
incubation equipment and
supplies |
| |
|
- L -
|
| |
|
livestock |
| |
|
labels for packaging of farm
products for sale |
| |
|
ladders designed for fruit
picking |
| |
|
land drainage tile |
| |
|
land irrigation systems |
| |
|
land tillage and cultivating
equipment, for attachment to farm tractors |
| |
|
light bulbs |
| |
|
|
Tough skin bulbs or Teflon
coated bulbs |
| |
|
|
HID Lamps |
| |
|
|
|
HPS or LPS (high or low
pressure sodium) |
| |
|
|
|
MH (metal halide or multi
vapor) |
| |
|
|
|
MV (mercury vapor) |
| |
|
|
|
Infrared heat lamps |
| |
|
|
|
Plant grow lamps |
| |