On July 1, 2010, the Provincial Sales Tax (PST) was replaced with the Harmonized Sales Tax (HST). However, the information on this webpage and other PST publications may still be applicable if, under the transitional rules, PST applies.

For information on the transitional rules, please see the PST Transitional Rules

For information on the application of the HST, please visit the Canada Revenue Agency website at www.cra-arc.gc.ca/harmonization

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• Farm trucks, including family farm trucks
• Feeding carts, motorized
• Fencing pliers
• Fly traps
• Fogging machines
• Forklifts
• Fuel oil – used for commercial purposes

• Garden hoses
• Generic replacement parts
• Gravel
• Greenhouses, portable
• Gutters –- used to recycle irrigation water in greenhouses

• Harvest bins – unless used primarily for a farm purpose (e.g. harvesting produce)
• Hay testers
• Hog fuel – for fill
• Hoists – for farm trucks
• Holding pen / weighing station combination
• Hoof picks
• Hoop house frames
• Horn weights
• Horses – when purchased for pleasure use by riding stables and academies; for trail rides, guides, outfitters, etc.; race horses
• Hoses, garden
• House plants
• Hydraulic oils

• Ice machines
• Internet services
• Insect electrocution device
• Insecticides – unless registered under the Pest Control Products Act (Canada)

• Labelling machines
• Ladders - except those specifically designed for fruit picking
• Lawn and garden tractors - these tractors are not primarily designed and sold to haul equipment along a surface
• Lawn mowers
• Lights (e.g. for greenhouses)
• Livestock slings
• Loadalls - do not qualify as tractors
• Long-distance telephone services
• Lubricants

• Materials used to self-construct non-taxable and taxable farm equipment
• Measuring tapes
• Metal culverts
• Meters – humidity, pH
• Mink boards
• Mixing wands
• Motorized feeding carts
• Mouse traps

• Natural gas – used for commercial purposes
• Nursery trucks

• Oil – used as a lubricant; non-taxable when included in non-taxable equipment at the time of purchase
• Oil cans
• Orchard heaters
• Ornamental fruit trees

• Paint
• Pallet forks
• Parts – generic replacement parts for non-taxable farm equipment; all parts for taxable equipment
• Pet repellents
• Pick-up trucks
• Planting bands
• Poles - unless designed for supporting crops or trees
• Polyethylene sheeting - non-taxable when they are polyethylene surface mulches; non-taxable when heavy gauged (3mm or thicker) and UV stabilized, and purchased in rolls of at least 100 feet in length and 20 feet in width
• Post-hole diggers
• Posts - unless designed for supporting crops or trees; fence posts are non-taxable
• Poultry processing equipment - including scalders, pickers, knives and shears
• Price tags
• Printers - including printers sold with a climate or irrigation control system
• Propane - used for commercial purposes

• Race horses
• Raw materials used to self-construct non-taxable and taxable farm equipment
• Refrigerated trailer units - designed for transporting goods to wholesalers and retailers
• Rope

• Saddles
• Salinity meters
• Saws
• Scales
• Shade compound - liquid applied to greenhouse glass to protect plants
• Skidders
• Snow throwers
• Soil feeder bins
• Solvents and cement - used for irrigation
• Staplers
• Stakes, posts, and poles - unless designed for supporting crops or trees
• Stock prods - including batteries
• Storage bins

• Tanks, propane
• Tattoo outfits
• Teat brushes
• Teat cups
• Telephone services – non-residential, long distance
• Three-wheeled all-terrain vehicles
• Top soil
• Tree grafting paint
• Tree seedlings - used to raise trees for processing into lumber
• Truck mounted boxes - when permanently mounted to a truck
• Trucks - farm, all other types

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