1 Bricks; building tile; building blocks curved or shaped; building stone; sidewalk and patio slabs; curbs.
2 Chimneys, chimney caps and built-in fireplaces.
3 Doors, windows and shutters for buildings and other structures and associated hardware not including padlocks; door and window screens and awnings.
4 Electric conducting and telecommunication wire and cable; transformers, circuit breakers and related electrical equipment designed for permanent installation in a system for the supply of electricity.
5 Fire-fighting and fire-detection equipment for installation in buildings.
6 Floor tile and hard surface composition yardage flooring for permanent bonding to floors and underlay therefor; materials to be incorporated in terrazzo flooring.
7 Glass for buildings and other structures.
8 Hard surface plastic laminated building materials.
9 Hot water tanks and water heaters for permanent installation in water systems for buildings.
10 Kitchen and bathroom cabinets and countertops therefor, for permanent installation in buildings.
11 Lumber; plywood; sash; shingles; lath; siding; stairways; walkways; fire escapes; railway ties; light standards, towers and similar construction components; cornice, frieze, pilasters and other such building components, not including assembled or unassembled furniture.
12 Materials for waterproofing and moisture-proofing buildings, but not including
(a) paints, varnishes, stains and similar coatings and finishes;
(b) creosote oil and other wood preservatives; or
(c) additives for the goods described in paragraphs (a) and (b).
13 Nails, spikes, screws, nuts, bolts and washers, rivets and similar fasteners.
14 [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 54]
15 Piles for structures.
16 Pipe, conduit and tubing designed for use in buildings, sewers, irrigation or drainage systems, pipelines and other construction; valves and fittings therefor.
17 Plaster; lime; cement and additives for concrete; prepared dry concrete and mortar mixes.
18 Plaster boards, fibreboards, wall panels, building paper and other materials for ceilings and walls and materials for insulation or acoustical purposes, but not including
(a) carpeting; or
(b) wallpaper and similar coverings for interior walls.
19 Septic tanks and grease traps therefor; sump pumps.
20 Shower baths, bathtubs, basins, faucets, closets, lavatories, urinals, sinks and rims therefor and laundry tubs; parts for the foregoing.
21 Structural metal and fabricated metal for buildings and other structures.
22 Tar; asphalt; roofing materials and components including eavestroughing and downspouts.
23 Ventilators and louvres.
24 Heat pumps, when designed for use in permanently installed heating systems for buildings.
25 Heat recovery units and devices for extracting heat from exhaust air or waste water for recovery of energy.
26 Solar panels and tubes designed for collecting and converting solar energy into heat for use in solar heating systems.
27 Thermal insulation designed for pipes and ducts used in buildings and mechanical systems; wrapping materials designed exclusively for use with such insulation.
28 Wood-burning stoves and wood-burning space heaters.
29 Loading dock seals and shelters designed to conserve heated or refrigerated air during loading and unloading.
30 Mobile homes and modular building units.
31 Buildings or other structures manufactured or produced by a person otherwise than at the site of construction or erection thereof in competition with persons who construct or erect similar buildings or structures not so manufactured or produced.
32 Structural building sections, for incorporation into buildings or other structures manufactured or produced by a person otherwise than at the site of construction or erection of the building or other structure in competition with persons who construct or erect buildings or other structures that incorporate similar sections not so manufactured or produced.
33 Ready-mix concrete.
34 Asphalt paving mixtures.
35 Such additional articles and materials as are prescribed by regulation of the Governor in Council to be construction materials.
Equipment for Buildings
1 Ash handling and fuel handling equipment, blowers, circulating pumps, fuel tanks, furnaces, stokers, oil or gas burners, hot water and steam radiators, thermostats, regulators, all the foregoing when designed for use in permanently installed heating systems for buildings.
2 Ducts for warm air, ventilating and air conditioning systems for buildings; equipment designed for use on those systems using five hundred and fifty volts or greater.
3 Electric heating equipment designed for use on a system using two hundred volts or greater, for permanent installation as part of an electric heating system for buildings.
4 Elevators and escalators and parts therefor.
5 Such additional articles and materials as are prescribed by regulation of the Governor in Council to be equipment designed primarily for use in buildings.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. E-15, Sch. IV
- R.S., 1985, c. 7 (2nd Supp.), s. 56, c. 12 (4th Supp.), ss. 53 to 55
- Date modified: