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• Farm implements - to till the ground or harvest crops
• Farm seed-drills and attachments
• Farm tractors - see Tractors
• Feed auguring systems
• Feed grinders
• Feed mixers and feed mixer wagons
• Feed storage bins
• Feeders and feeding systems for livestock - automatic or manual, including parts, controls and:
  • automatic hog feeding systems
  • automatic manger feeders
  • automatic trough feeders and fenceline feeders
  • bee feeders
  • computer hardware and software - integrated into the system
  • hog feeders and waterers
  • milking parlour feeders
  • rabbit feeders
  • self-feeders
    Please note: stand-alone related computer hardware or software is taxable
• Feeds
• Fence posts
• Fencing materials, including:
  • chain link fencing
  • chicken wire
  • deer fencing
  • electric fences and batteries
  • fence posts
  • fencing barbed wire and staples
  • hog wire
  • J bolts - for electric fences
  • poultry netting
  • wire or netting - for fences
• Fertilizer mixers
• Fertilizers
• Fillers and flats - including styroblocks
• Flame throwers
• Float valves - if part of non-taxable equipment; these are valves regulated by a float, such as valves used in a feed watering or irrigation system
• Flooring slats, prefabricated - for cattle, hogs, poultry
• Flower sorting and bunching equipment
• Forage harvesters
• Forks - hay and manure
• Foundations - designed for use by beekeepers
• Frames and end bars - designed for use by beekeepers
• Free-standing hay feeders
• Front end loaders
• Fruit tree weights
• Fruit trees
• Fuel oil - when used for purposes which would otherwise be subject to PST
• Fungicides - registered under the Pest Control Products Act (Canada)
• Fur farmers:
  • all items listed as non-taxable to farmers
  • drinking cups
  • feeding dishes
  • food grinders
  • mixers
  • slicers
  • wire mesh - for cages
• Furnaces - that use water or natural gas as part of the heating process of a nursery or greenhouse; taxable if they use another energy source (e.g. electricity or oil)

• Gate handles - to enable by-passing an electric fence
• Gate openers, automatic
• Gates and accessories, including Alley gates- when designed for farm use
• Generating equipment, auxiliary
• Ginseng shade cloth - when designed, identified, marketed and used as ginseng shade cloth
• Glass - designed for use in greenhouses, has a light transmission value of at least 89% and purchased in quantities of at least 500 square metres
• Gopher baiting furrow machines
• Grain augers or elevators
• Grain dryers, self-contained
• Grain grinders
• Grain testers
• Grain treaters
• Granaries
• Grapevine shelters
• Greenhouse and nursery boilers - used to provide heat for the greenhouse or nursery
• Growing medium or rockwool

• Halters and harnesses - for horses
• Hammer mills
• Hanging gutters - when they elevate plants to gain more light and provide for better drainage (effective February 19, 2003)
• Hardware - for harnesses
• Harvest bins - see Crop planting
• Harrow carts
• Hay and grain slings
• Hay bailing twine - sisal, poly, wire
• Hay conditioners and dryers
• Hay loaders
• Hay mowers
• Hay presses
• Hay rakes
• Hay stackers
• Hay sweeps
• Hay tarps (effective February 20, 2002)
• Hay tedders
• Head gates - as an accessory to cattle squeezers
• Heat
• Heat exchangers and CO2 condensers - when used as part of a greenhouse heating system
• Hen specks - as grit eaten by fowl to aid digestion
• Hoes - hand held hoes, hand pushed wheeled hoes
• Hog flooring slats, prefabricated
• Hog neck tethers
• Hog wire - heavy gauge wire mesh fencing
• Honey extractors and storage tanks
• Honey uncapping plane
• Honey wire mesh strainers
• Hop pressers
• Hormone sprays
• Horse-drawn vehicles
• Horses - other than race horses and other equestrian horses
• Horseshoes
• Hot water heating systems - see Boiler heating systems

• Implements designed to be attached to a farm tractor
• Incineration units, on-farm - used to dispose of mortalities in the poultry and livestock sectors (effective February 18, 2004)
• Incubators and parts
• Insecticides - registered under the Pest Control Products Act (Canada)
• Insulators and insulated handles - for electric fences
• Irrigation equipment, including:
  • generic component parts used to build an irrigation system, including pipes, automatic sensors and controls, valves, fittings and sprinkler heads
  • greenhouse travelling sprinklers and booms
  • irrigation systems for land, including underground pipes and sprinklers
  • outside solid-set irrigation systems, including pumps, chlorinators, surge suppressors, sand filters, backflow preventers, temperature/pressure control fittings and fertilizer injectors
  • self-powered irrigators
    Please note: non-taxable irrigation equipment may be used on land inside a building in a controlled growing environment; garden hoses are taxable, including hose attachments, accessories and couplings
    
    
• Irrigators, self powered

• J bolts - for an electric fence
• Jute bags

• Kerosene burners and other portable fuel-based burners

• Labels - when attached to items for resale
• Lactocase - feed substitute for red meat used by mink farmers
• Ladders - specifically designed for fruit picking
• Lady-bug beetles - used to protect plants from aphids
• Land packers
• Lighting systems, artificial - used in greenhouse operations to promote plant growth, including replacement bulbs for such lighting systems
• Lime spreaders
• Livestock
• Livestock cages
• Livestock chains
• Livestock feeder pails
• Livestock identification tags - including microchips for attachment to livestock for electronic livestock monitoring, whether or not they are impregnated with insecticides or pesticides; cattle identification ear tags
• Livestock oilers
• Livestock pens, cages, and stalls, including calf and hog pens
• Livestock prefabricated loading chutes and handling systems
• Livestock protectors - designed to be attached to livestock to keep predators and pests away
• Livestock scales
• Livestock semen

• Manure aerating system - when above ground
• Manure separators
• Manure spreaders and turners
• Mattocks
• Metal nests
• Metal wire or netting - for fences
• Milk bottle caps
• Milk bulk tanks
• Milk cans
• Milk coolers
• Milk storage tanks
• Milk strainers and filters
• Milking machines, parts, motors and pumps
• Milking parlour stalls
• Milking parlour stools
• Minerals, medications, nutrients, micronutrients - for livestock feed
• Mixers - designed for use by fur farmers
• Molasses - for feeding livestock; this is often mixed with cow mash
• Moth traps - that contain ingredients to attract and retain moths; used by orchardists
• Mushroom bin loaders and unloaders, including:
  • compost filling/loading machines
  • mushroom root bin loaders
  • reel, pump and screen systems - when purchased as an integral part of the loader and unloader system
• Mushroom house boilers

• Natural gas heating systems - used to provide heat for greenhouses or nurseries; including items that become an integral part of the system when purchased as part of the package or separately, including:
  • duct vent tubing
  • exhaust fans
  • horizontal airflow fans
  • line voltage thermostats
  • motorized intake shutters
  • natural gas fired heaters
    Please note: generic parts are taxable
• Natural gas - used directly to produce heat for drying any agricultural produce
• Natural gas - used for purposes which would otherwise be subject to PST
• Naturally occurring predators and parasites - raised for use as biological control agents to control specific insect, mite and weed species (e.g. lady-bug beetles used to protect plants from aphids)
• Nest eggs - artificial eggs left in a nest to induce hens to lay
• Netting - for fences
• Nose bars - as an accessory to cattle squeezers
• Nose plates
• Nursery carts
• Nut dryers

• Oat crushers
• Oil filters - replacement parts for non-taxable equipment
• On-farm incineration units - used to dispose of mortalities in the poultry and livestock sectors (effective February 18, 2004)
• Ostriches

• Packaging systems, automatic - that place seedlings or cuttings in plastic wrap or other containers
• Paper bags
• Parts - replacement parts specifically designed for non-taxable farm equipment
• Pea pickers, automated
• Peat moss - used for livestock bedding
• Peat pots
• Pest control paper
• Pesticides - registered under the Pest Control Products Act (Canada)
• PH electroconductivity meters
• Picking bags
• Pick-ups - as an attachment to a combine, hay loader or baler
• Picks
• Pigeon feed
• Plant growth chambers - closed chamber with controls for the light and temperature environment
• Planters - for bulbs
• Plants
• Plastic bags
• Plastic bale and silage bags
• Plastic crates - for bulbs
• Plastic or polyethylene sheets - heavy gauged (3mm or thicker) and UV stabilized, when purchased in rolls of at least 100 feet in length and 20 feet in width
• Plastic surface mulch
• Ploughs
• Poles - see Stakes, posts and poles
• Pollinators
• Polypropylene film - when specifically designed, identified and sold as surface mulch
• Post drivers and post augers
• Posts - Stakes, posts and poles
• Pot conveyers and attachments - used in nurseries
• Potato farmers:
  • bin pilers, conveyors, and elevators
  • bin unloaders
  • diggers
  • rock pickers
  • sack loaders
  • seed cutters
  • sugar beet toppers and windrowers
  • vine beaters
• Potting machines and attachments - for nurseries
• Poultry
• Poultry crates
• Poultry feeders - including waterers; automatic shut-offs (if part of a waterer); trough; co-ordinated cage systems used in conjunction with feeders
• Poultry laying cages - when integrated with poultry feeding, watering and egg gathering systems
• Poultry netting
• Prefabricated livestock flooring slats
• Pressure cleaners
• Produce bins - see Crop planting
• Propane and natural gas - used directly to produce heat for drying grain and other agricultural produce
• Propane - used for purposes which would otherwise be subject to PST
• Pressure cleaners (washers)
• Product handling systems, automatic - that place seedlings or cuttings in plastic wrap or other containers
• Pruning saws, shears, and clippers - including pneumatic pruning sheers and clippers, but not air compressors

• Rabbit farmers:
  • wire mesh - for cages
• Rakes
• Raspberry picks
• Rock pickers
• Rod weeders
• Roller mills
• Rolling benches - the tops of these benches have rollers that facilitate the easy movement of flats of seedlings etc., allowing farmers to create moving walkways between the benches (effective February 18, 2004)
• Rototillers and rotovators
• Rubber mats - designed for use in livestock stalls

• Salt mineral blocks
• Salt - used in curing hides in preparation for tanning; used for curing fish or meat
• Sand - used as a growing medium for growing cranberries
• Sand - used for livestock bedding (effective February 22, 2006)
• Sanitizing products and chemicals - that destroy 99.9% of the organisms that they contact
• Sawdust and shavings - used for livestock bedding
• Scales - specifically designed to weigh livestock (effective February 20, 2003)
• Scythes and blades
• Sections - designed for use by beekeepers
• Seed cleaners
• Seeding machines, automatic - used to seed silviculture flats (styroblocks) with tree seeds
• Seedling plug extractors
• Self-contained dryers - for grain and other agricultural produce
• Semen - from livestock
• Semen tanks - non-taxable as veterinary supplies
• Shade curtains - used in greenhouses to retain heat in the winter and provide shade, and minimize the transfer of heat into the building during the day; these are similar to thermal curtains (effective Feb. 19, 2003)
• Sheep clippers
• Shovels, spades, picks, and mattocks
• Shrubs
• Sickles
• Silage bale ties, wire, poly and sisal bailing twine, and poly tarps used for hay bale covers
• Silage bagging machines
• Silo blowers
• Silo covers and silage covers - made of plastic or netting placed over silage to reduce rot
• Silo unloaders
• Silos
• Singletrees and irons - wooden bar and fasteners used to hitch a horse to a plough or wagon
• Slicers - designed for use by fur farmers
• Snaths and blades - scythe handles, shafts and blades
• Soil anchors
• Soil blocking machines - make ready-to-plant cubes of soil containing seeds
• Soil fumigators - as attachments to farm tractors
• Soil mixers and soil blocking machines - soil is mixed with nutrients and water, then placed into a blocking machine to form cubes of packed soil that are ready-to-plant
• Spark plugs - as parts for non-taxable farm machinery
• Sprayers - for pesticides
• Sprinklers, automatic travelling - for greenhouses
• Stainless steel wash tanks
• Stakes, posts, and poles - designed for supporting crops or trees, including:
  • bean poles
  • berry posts and stakes
  • grape stakes
  • grape ties
  • plastic clips and crop supports
  • related ties or clips
• Stall dividers
• Staples and eyelets - designed for use by beekeepers
• Steam generators - used to sterilize soil
• Steel granaries
• Steel pipe livestock guards
• Steel squirrels - elevating towers for pruning, thinning, picking or wiring trees
• Sterilizing equipment and sterilizing chemicals - that destroy 100% of the organisms they contact
• Storage tanks - in industrial use sizes when used to store fuel, liquid fertilizer, manure and similar items for farm use
• Straw - used for livestock bedding
• Straw, hay - when used for an agricultural purpose
• Sugar beet toppers and windrowers
• Swathers

• Tapeners - hand-held devices used to attach plants to plant supports (effective February 16, 2005)
• Teat dilators
• Teat dip
• Thermometers, hydrometers, barometers, and other climatic and wind monitoring equipment and accessories, but not including any related computer hardware or software
• Thermal curtains - used in greenhouse operations to retain heat in the winter and provide shade in the summer (these are similar to shade curtains), including the hardware that operates them (e.g., electric motors, driveshaft, chain and gearbox assemblies that open and close the curtains, and push-pull piping along which the curtains are moved)
• Threshing machines
• Tires - as parts for non-taxable farm machinery
• Tractor attachments - when they enable the tractor to perform a secondary function, provided they are used for a farm purpose; separate units with their own chassis are taxable
• Tractor parts - that are specifically designed for tractors; generic parts, including parts that can be used on a variety of items, are taxable
• Tractors - tractors have traction engines designed and sold to haul equipment along a surface as its primary function; self-propelled equipment that carries the weight of goods on the frame and is essentially designed and sold for industrial purposes (e.g. backhoes) are taxable; lawn mower tractors are taxable
• Trailers - including boat trailers
• Transplanting machines - these automatically transplant plants from the flats in which they were seeded into other pots and flats
• Treatment products -  to reduce gas and bacteria levels in litter, bedding and manure; to promote the decay of organic matter in water in on-farm ponds, dug-outs and reservoirs (effective February 18, 2004)
• Tree diggers - designed for nursery operations
• Tree seedlings - except for future lumber purposes
• Tree pruning paint
• Tree wound and grafting compound
• Trees, shrubs and plants
• Turkey guards and saddles

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