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Property Supplied by Auction (GST/HST) Regulations (SOR/2001-66)

Regulations are current to 2021-06-28

Property Supplied by Auction (GST/HST) Regulations

SOR/2001-66

EXCISE TAX ACT

Registration 2001-01-30

Property Supplied by Auction (GST/HST) Regulations

P.C. 2001-152 2001-01-30

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 177Footnote a and 277Footnote b of the Excise Tax Act, hereby makes the annexed Property Supplied by Auction (GST/HST) Regulations.

Prescribed Property

 The following property is prescribed for the purposes of subsection 177(1.3) of the Excise Tax Act:

  • (a) cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers;

  • (b) horses;

  • (c) motor vehicles designed for highway use;

  • (d) machinery and equipment (other than office equipment) designed for use in

    • (i) the exploration for, or the development or production of, petroleum, natural gas, minerals or water,

    • (ii) mining, quarrying or logging,

    • (iii) the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects,

    • (iv) the manufacture or production of tangible personal property, the development of manufacturing or production processes or the development of tangible personal property for manufacture or production,

    • (v) the treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants,

    • (vi) carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations, or

    • (vii) the prevention of accidents in the workplace or the mitigation of their effects;

  • (e) attachments for tangible personal property included in paragraph (d); and

  • (f) repair or replacement parts for tangible personal property included in paragraph (d) or (e).

Coming into Force

 These Regulations are deemed to have come into force on April 1, 1997.

 
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