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CRA GST/HST Policy Statement P-252, “Agricultural Equipment Supplied Together with Accessories”

Tax Development Jan 23, 2009

The Canada Revenue Agency has recently issued this policy statement to address the tax status of taxable accessories or equipment supplied together with zero-rated agricultural equipment. When zero-rated agricultural equipment is sold together with any other accessories that would otherwise be taxable, the supply of these accessories will be zero-rated, provided they are attached to or installed on the zero-rated agricultural equipment at the time of sale and form part of the unit.

CRA P-252