News and Insights

CRA GST/HST Info Sheet GI-107, “Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops”

Tax Development Jul 26, 2010

The Canada Revenue Agency has issued this new info sheet to clarify the application of GST/HST to supplies of grains and seeds, hay, silage and other fodder and plant crops.  For more information, please refer to GST/HST Memoranda Series 4.4, “Agriculture and Fishing” and Schedule I to the Seeds Regulations made under the Seeds Act.

CRA GI-107