This memorandum has recently been changed to define large seeds as “peas, corn and beans only; any other type of seed is considered a small seed”. In addition, the memorandum was amended to make reference to the Seeds Regulations, where the Seeds Act was previously referenced.
CRA GST/HST Memorandum 4.4
CRA GST/HST Memorandum 4.4, “Agriculture and Fishing”
Tax Development Jun 14, 2008