News and Insights

CRA GST/HST Info Sheet GI-048, “Fertilizer and Pesticides”

Tax Development Jul 05, 2008

The Canada Revenue Agency released this info sheet to discuss the requirements for a substance to be considered a fertilizer or pesticide and how the GST/HST applies to these products. Fertilizer is zero-rated when supplied in bulk or containers of at least 25 kg, where the total amount of fertilizer supplied is 500 kg or more. A pesticide is zero-rated if it is labeled under the Pest Control Products Act as having a purpose that includes agricultural use and a product classification other than domestic.