News and Insights

Canada Revenue Agency GST/HST Policy Statement P-254

Tax Development Oct 29, 2009

“Fertilizer and/or Pesticide Supplied Together with an Application Service”

This policy statement was issued by the Canada Revenue Agency to outline its stance on the application of GST/HST to bundled supplies of fertilizers or pesticides and an application service. This document discusses the concept of single versus multiple supplies and illustrates situations where the supply of fertilizer or pesticides with an application service would be considered a single supply.