Agriculture and fishing: Rv3-1/4-4-2007E-PDF

"This Memorandum 4.4 of Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.4, Agriculture and Fishing, issued in September 1998 and revised August 14, 2000. It also incorporates the information from and supersedes Policy Statement P-235, Meaning of “Fertilizer”. This memorandum provides detailed information on the tax status of agricultural and fishing supplies as they relate to the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. [1].

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Department/Agency Canada Customs and Revenue Agency.
Title Agriculture and fishing
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Agriculture et pêche. Caption title. "July 2007." Chapter 4.4 of the GST/HST memoranda series.
Date 2007.
Number of Pages 21 p.
Catalogue Number
  • Rv3-1/4-4-2007E-PDF
Subject Terms Goods and services tax, Harmonized sales tax