| Copyright © King's Printer, Victoria, British Columbia, Canada | Licence Disclaimer |
| B.C. Reg. 97/2013 O.C. 130/2013 | Deposited March 1, 2013 effective April 1, 2013 |
[Last amended July 1, 2024 by B.C. Reg. 146/2024 and includes
amendments by B.C. Regs. 147/2024, 149/2024 and 233/2024]
[am. B.C. Regs. 216/2013, App. 1, ss. 26 and 27; 117/2014, Sch. 4, s. 10; 75/2016.]
(sections 1, 2, 46, 74 and 129)
Tangible Personal Property for Farm Purpose
Table 1 — Bees and Honey
| Item | Tangible personal property for farm purpose |
| 1 | Bee cages, queen bee cups for grafting bees and queen bee mailing cartons or boxes |
| 2 | Bees |
| 3 | Capping melters |
| 4 | Comb honey wrappers and labels |
| 5 | Containers obtained for use for packaging honey for marketing |
| 6 | Foundations designed for use in beekeeping |
| 7 | Frames and end bars designed for use in beekeeping |
| 8 | Honey extractors |
| 9 | Honey storage tanks |
| 10 | Honey uncapping planes |
| 11 | Honey wire mesh strainers |
| 12 | Pollen substitutes |
| 13 | Pollinators |
| 14 | Sections designed for use by beekeepers |
| 15 | Staples and eyelets advertised or marketed for use in beekeeping |
| 16 | Wire and wiring tack for frames designed for use in beekeeping |
Table 2 — Dairy
| Item | Tangible personal property for farm purpose |
| 1 | Bulk milk tanks, including tanks obtained for use for shipping milk |
| 2 | Cream cans |
| 3 | Cream separators |
| 4 | Dairy brushes |
| 5 | Dairy filters |
| 6 | Dairy pails |
| 7 | Milk bottle caps |
| 8 | Milk cans |
| 9 | Milk coolers |
| 10 | Milk storage tanks |
| 11 | Milk strainers and filters |
| 12 | Milking machines, including any motors and pumps |
| 13 | Milking parlour stalls |
| 14 | Milking parlour stools |
| 15 | Teat dilators |
| 16 | Teat dip |
Table 3 — Poultry and Eggs
| Item | Tangible personal property for farm purpose |
| 1 | Brooders |
| 2 | Chick boxes and staples obtained for use for chick boxes |
| 3 | Chick enclosure materials |
| 4 | C-K-A Gene Chick treatment in mash |
| 5 | Egg cartons and baskets |
| 6 | Egg crates |
| 7 | Egg immunization systems |
| 8 | Egg packing equipment |
| 9 | Hen specks |
| 10 | Metal nests |
| 11 | Nest eggs |
| 12 | Poultry |
| 13 | Poultry crates |
| 14 | Poultry feeders, waterers, troughs and coordinated cage systems obtained for use in conjunction with poultry feeders, waterers and troughs |
| 15 | Poultry laying cages if integrated with poultry feeding, watering and egg gathering systems |
| 16 | Turkey guards and saddles |
Table 4 — Fencing, Gates, Pens, Stalls and Cages
| Item | Tangible personal property for farm purpose |
| 1 | Automatic door closures designed for holding animals in stalls |
| 2 | Automatic gate openers |
| 3 | Barbed wire |
| 4 | Cattle guards |
| 5 | Chicken wire |
| 6 | Crop protection netting systems that enclose a crop to protect the crop from predators |
| 7 | Deer fencing |
| 8 | Devices and equipment designed to restrain or hold livestock for the purposes of servicing, branding, testing or treatment |
| 9 | Electric fencing and batteries obtained for use for electric fencing |
| 10 | Fence posts |
| 11 | Fencing |
| 12 | Gates and gate accessories designed for farm use |
| 13 | Head gates and nose bars designed as accessories to devices and equipment described in item 8 of this table |
| 14 | Hog wire |
| 15 | Insulators and insulated handles designed for electric fences |
| 16 | J Bolts obtained for use for electric fences |
| 17 | Livestock pens, cages and stalls |
| 18 | Post drivers and post augers |
| 19 | Poultry netting |
| 20 | Prefabricated livestock flooring slats |
| 21 | Prefabricated livestock loading chutes and handling systems |
| 22 | Rubber mats designed for use in livestock stalls |
| 23 | Stall dividers |
| 24 | Staples obtained for use for fencing |
| 25 | Steel pipe livestock guards |
| 26 | Wire and netting obtained for use for fences |
| 27 | Wire mesh obtained for use for cages |
| 28 | Wire stretchers |
| 29 | Wire tree guards |
Table 5 — Pest Management
| Item | Tangible personal property for farm purpose |
| 1 | Adhesive pest management materials, including barriers, strips, insect trap coating, bird repellent and glue trap coating |
| 2 | Bird scaring devices |
| 3 | Disinfectant mats |
| 4 | Dusters, sprayers and applicators designed to dispense fertilizers, pesticides and insecticides |
| 5 | Gopher baiting furrow machines |
| 6 | Insecticide, fungicide, disinfectant or weed control chemicals registered under the Pest Control Products Act (Canada) |
| 7 | Livestock oilers |
| 8 | Livestock protectors designed to be attached to livestock to keep predators and pests away |
| 9 | Moth traps |
| 10 | Naturally occurring predators and parasites obtained for use as biological control agents to control specific insect, mite or weed species |
| 11 | Pest control paper |
| 12 | Weed and tree sprayers |
Table 6 — Waste Management
| Item | Tangible personal property for farm purpose |
| 1 | Above-ground manure aerating systems |
| 2 | Barn cleaners |
| 3 | Barn scrapers |
| 4 | Barnlitter carriers |
| 5 | Incineration units obtained for on-farm use |
| 6 | Manure separators |
| 7 | Treatment products obtained for on-farm use to promote the decay of organic materials in water in ponds, dug-outs and reservoirs |
| 8 | Treatment products obtained for use to reduce gas and bacteria levels in litters, bedding and manure |
Table 7 — Greenhouses, Nurseries and Mushroom Houses
| Item | Tangible personal property for farm purpose |
| 1 | Artificial lighting systems obtained for use in greenhouses to promote plant growth, including replacement bulbs obtained for use in such lighting systems |
| 2 | Automatic product handling and packaging systems that place seedlings or cuttings in plastic wrap or other containers |
| 3 | Automatic travelling sprinklers designed for use in greenhouses |
| 4 | Bulb crates and bulb planters |
| 5 | Bulbs, corms, rhizomes and tubers |
| 6 | Carbon dioxide |
| 7 | Carbon dioxide condensers and heat exchangers obtained for use as part of a greenhouse heating system |
| 8 | Carbon dioxide generators |
| 9 | Cloches, including hot caps and hot tents |
| 10 | Conveyor belts designed to transport pots in nurseries |
| 11 | Fillers and flats |
| 12 | Flower sorting and bunching equipment |
| 13 | Glass that is designed for use in greenhouses, has a light transmission value of at least 89% and is obtained in quantities of at least 500 m2 |
| 14 | Greenhouse and nursery boilers obtained for use in providing heat for a greenhouse or nursery |
| 15 | Growing medium |
| 16 | Mushroom bin loaders and unloaders, including the reel, pump and screen systems |
| 17 | Mushroom house boilers |
| 17.1 | Natural gas heating systems obtained for use in providing heat for a greenhouse or nursery |
| 18 | Nursery carts |
| 19 | Repealed. [B.C. Reg. 216/2013, App. 1, s. 26 (c).] |
| 20 | Plastic or polyethylene sheets that are heavy gauge, UV stabilized and obtained in rolls at least 100 feet in length and 20 feet in width |
| 20.1 | Polycarbonate panels that are obtained for use in greenhouses and are obtained in quantities of at least 500 m2 |
| 21 | Potting machines and attachments |
| 22 | Rolling benches |
| 23 | Seedling plug extractors |
| 24 | Shade curtains |
| 25 | Thermal curtains, including hardware that operates the thermal curtain, obtained for use in greenhouses to retain heat |
| 26 | Tree diggers designed for use in nursery operations |
Table 8 — Feed and Water Equipment
| Item | Tangible personal property for farm purpose |
| 1 | Drinking cups designed for use in fur farming |
| 2 | Feed augering systems |
| 3 | Feed grinders |
| 4 | Feed mixers and feed mixer wagons |
| 5 | Feeders and feeding systems designed for livestock, automatic or manual, including controls and any integrated hardware or software |
| 6 | Feeding dishes designed for use in fur farming |
| 7 | Feeds, including pigeon feed |
| 8 | Food grinders designed for use in fur farming |
| 9 | Hay and silage |
| 10 | Livestock feeder pails |
| 11 | Minerals, medications, nutrients and micronutrients obtained for use for livestock |
| 12 | Mixers designed for use in fur farming |
| 13 | Molasses |
| 14 | Salt |
| 15 | Salt mineral blocks |
| 16 | Water bowls designed to be attached to stanchions |
| 17 | Water heaters |
| 18 | Water warmers |
| 19 | Waterers and watering systems designed for livestock, automatic or manual, including controls and any integrated hardware or software |
| 20 | Wheat germ oil |
Table 9 — Fuel and Energy
| Item | Tangible personal property for farm purpose |
| 1 | Auxiliary generating equipment |
| 2 | Electricity |
| 3 | Heat |
| 4 | Kerosene burners and other portable fuel-based burners |
| 5 | Natural gas and fuel oil |
Table 10 — Fertilizer, Chemicals and Chemical Equipment
| Item | Tangible personal property for farm purpose |
| 1 | Agricultural lime |
| 2 | Calcium chloride |
| 3 | Chemicals obtained for use for making fertilizer |
| 4 | Fertilizer mixers |
| 5 | Fertilizers |
| 6 | Hormones, microorganisms and enzymes |
| 7 | Sanitizing products and chemicals |
| 8 | Sterilizing chemicals and sterilizing equipment, including electric soil sterilizers and steam generators obtained for use to sterilize soil |
Table 11 — Vehicles, Implements and Related Equipment
| Item | Tangible personal property for farm purpose |
| 1 | Aerators |
| 2 | Bale ejectors |
| 3 | Bale loaders |
| 4 | Batteries, oil filters, sparkplugs and comparable engine parts, if obtained for use with tangible personal property described in this schedule |
| 5 | Buckets designed to be attached to front-end loaders |
| 6 | Combines |
| 7 | Corn binders |
| 8 | Corn listers |
| 9 | Cultivators |
| 10 | Disk harrows |
| 11 | Drag harrows |
| 12 | Farm implements designed to till the ground or harvest crops |
| 13 | Farm seed drills and attachments |
| 14 | Farm tractors |
| 15 | Forage harvesters |
| 16 | Front end loaders |
| 17 | Halters and harnesses designed for horses, including hardware |
| 18 | Hardware obtained for use for harnesses |
| 19 | Harrow carts |
| 20 | Hay loaders |
| 21 | Hay mowers |
| 22 | Hay presses |
| 23 | Hay rakes |
| 24 | Hay stackers |
| 25 | Hay sweeps |
| 26 | Hay tedders |
| 27 | Horse-drawn vehicles |
| 28 | Horseshoes |
| 29 | Implements designed to be attached to a farm tractor |
| 30 | Land packers |
| 31 | Lime spreaders |
| 32 | Manure spreaders |
| 33 | Pickups designed to be attached to a combine, hay loader or baler |
| 34 | Ploughs |
| 35 | Potato diggers |
| 36 | Potato seed cutters |
| 37 | Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box |
| 38 | Rock pickers |
| 39 | Rod weeders |
| 40 | Rototillers and rotovators |
| 41 | Self-propelled bale wagons |
| 42 | Singletrees and irons |
| 42.1 | Skid steers and attachments designed to be attached to a skid steer |
| 43 | Sugar beet toppers and windrowers |
| 44 | Swathers |
| 44.1 | Telescopic handlers and attachments designed to be attached to a telescopic handler |
| 45 | Threshing machines |
| 46 | Tires |
| 47 | Vine beaters |
| 48 | Wagon boxes, tanks and other vehicles that are not self-propelled |
| 49 | Wheeled hoes |
| 50 | Winches designed to be attached to a farm tractor |
Table 12 — Other Equipment
| Item | Tangible personal property for farm purpose |
| 1 | Bin pilers |
| 2 | Cranberry separators |
| 3 | Crop and farm product cleaning, sizing, grading and candling equipment and machines, including washers, brushers, baggers and dryers |
| 4 | Crop planting, harvesting and picking machinery and equipment |
| 5 | Culverts and other water-control devices designed for use in cranberry beds |
| 6 | Drain tile |
| 7 | Egg beaters designed for use by cranberry farmers |
| 8 | Elevating towers designed for use for pruning, thinning, picking or wiring trees |
| 9 | Grain augers and grain elevators |
| 10 | Grain grinders |
| 11 | Grain testers |
| 12 | Grain treaters |
| 13 | Hammer mills |
| 14 | Hanging gutters |
| 15 | Hay slings and grain slings |
| 16 | Hay conditioners and hay drying equipment |
| 17 | Hop pressers |
| 18 | Incubators |
| 19 | Irrigation equipment |
| 20 | Nut dryers |
| 21 | Oat crushers |
| 22 | Potato bin unloaders |
| 23 | Potato conveyors and elevators |
| 24 | Potato sack loaders |
| 25 | Refrigeration equipment obtained for use for the cooling or cold storage of farm products |
| 26 | Roller mills |
| 27 | Scales designed to weigh livestock |
| 28 | Seed cleaners |
| 29 | Self-contained dryers designed for drying agricultural produce, including grain or nuts |
| 30 | Self-powered irrigators |
| 31 | Silo blowers |
| 32 | Silo covers and silage covers |
| 33 | Silo unloaders |
| 34 | Silos |
| 35 | Stainless steel wash tanks |
| 36 | Steel granaries |
| 37 | Storage tanks, in industrial use sizes, obtained for use for storing fuel, liquid fertilizer, manure and similar items |
| 38 | Thermometers, hydrometers, barometers and other climatic and wind monitoring equipment and accessories, but not including any related computer hardware or software |
| 39 | Ventilators and air conditioning equipment |
| 40 | Wind machines designed for use outdoors to prevent frost damage to crops |
Table 13 — Hand Tools, Ties and Stakes
| Item | Tangible personal property for farm purpose |
| 1 | Bale ties and wire, including hay baling twine and wire |
| 2 | Clay hooks |
| 3 | Crop handling carts |
| 4 | Hay and manure forks |
| 5 | Hoes, mattocks, rakes and picks |
| 6 | Ladders designed for fruit picking |
| 7 | Pruning shears and clippers, including pneumatic pruning shears and clippers, but not including air compressors |
| 8 | Raspberry picks |
| 9 | Scythes, snaths, sickles and blades |
| 10 | Sheep clippers |
| 11 | Shovels and spades |
| 12 | Stakes, posts and poles designed to support crops or trees, including related ties and clips |
| 13 | Tapeners |
Table 14 — Other
| Item | Tangible personal property for farm purpose |
| 1 | Animals, of a kind the products of which ordinarily constitute food for human consumption |
| 2 | Bell ring |
| 3 | Calf weaners |
| 4 | Containers obtained for use for packaging fruits, vegetables, flowers, plants, nursery stock and other similar products for marketing |
| 5 | Flame throwers |
| 6 | Float valves |
| 7 | Fruit tree weights |
| 8 | Fruit trees |
| 9 | Hay tarps |
| 10 | Horses, other than race horses and equestrian horses |
| 11 | Jute, plastic and paper bags |
| 12 | Livestock |
| 13 | Livestock chains |
| 14 | Livestock identification tags, including microchips obtained for use for attachment to livestock for electronic livestock monitoring, whether or not the tags are impregnated with insecticides or pesticides |
| 15 | Livestock semen |
| 16 | Nose plates |
| 17 | pH and electroconductivity meters |
| 18 | Picking bags |
| 19 | Plastic bale and silage bags |
| 20 | Pressure cleaners |
| 21 | Sand obtained for use for livestock bedding |
| 22 | Sawdust and shavings |
| 23 | Slicers designed for use by fur farmers |
| 24 | Soil anchors |
| 25 | Soil mixers |
| 26 | Straw |
| 27 | Tree pruning paint |
| 28 | Tree wound and grafting compound |
| 29 | Trees, shrubs and plants |
| 30 | Veterinary supplies, including insemination equipment, calf pullers, castration equipment, debeakers, dehorners, dilators, medication, restraints, sterilization equipment and syringes |
| 31 | Vibro Blenders |
Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 5.1 | Part 6 | Part 7 | Part 8 | Part 9 | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6
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