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

1 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).