Property Supplied by Auction (GST/HST) Regulations

Property Supplied by Auction (GST/HST) Regulations Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 177a and 277b of the Excise Tax Act, hereby makes the annexed Property Supplied by Auction (GST/HST) Regulations. S.C. 1997, c. 10, s. 26(1) S.C. 1993, c. 27, s. 125(1) The following property is prescribed for the purposes of subsection 177(1.3) of the Excise Tax Act: cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers; horses; motor vehicles designed for highway use; machinery and equipment (other than office equipment) designed for use in the exploration for, or the development or production of, petroleum, natural gas, minerals or water, mining, quarrying or logging, the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects, 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, the treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants, carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations, or the prevention of accidents in the workplace or the mitigation of their effects; attachments for tangible personal property included in paragraph (d); and repair or replacement parts for tangible personal property included in paragraph (d) or (e). These Regulations are deemed to have come into force on April 1, 1997.