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The eBay Canada Community: Archive Category: Archive 1: is it legal to sell taxidermy animal; Announcements . The sale is zero-rated because the replica is property and the taxidermist ships the property to the non-resident consumer at an address outside Canada. The sales records are required to be filled out upon receipt of the carcass, be in triplicate form and shall include information on each sale, delivery or shipment of wild animal carcasses. An intact skull with antlers even if it is found dead does not count as sheds and is illegal to sell. Reference in CRA publications is made to the harmonized sales tax (HST) that applies to property and services provided in Nova Scotia, New Brunswick, and Newfoundland and Labrador (the "participating provinces") at the rate of 13%. The goods and services tax rate is 5%. It is provided for your reference. As it may not completely address your particular operation, you may wish to refer to the Act or appropriate regulation, or contact any CRA GST/HST Rulings Centre for additional information. After the taxidermy service is provided, the taxidermist ships the mount to the hunter outside Canada. But compliance is easier than you may think. Ravens are protected under the Migratory Bird Treaty. Check out 13 Strange International Laws You’ve Never Heard Of! The sale of the fish replica is a sale of property. St. Paul residents don’t have to worry about their kids sneaking out late at night. Failure to comply with section 712 is a misdemeanor offense that will result in a citation by a California wildlife officer. Consequently, taxidermists' services are taxable even when their clients are non-residents. If you are located in Quebec and wish to make a technical enquiry or request a ruling related to the GST/HST, please contact Revenu Québec by calling the toll-free number 1-800-567-4692, or visit their Web site at www.revenu.gouv.qc.ca. Taxidermists use specialized skills, expertise, knowledge, and ability to provide a variety of products. Again, marine mammal furs are banned on Canadian eBay, but they seem to be legal for furriers, so, it can be inferred that Canada is also the last outpost of selling your vintage seal fur items. You will not receive a reply. Don’t let the word “migratory” fool you. The taxidermist exports the mount immediately after the service is performed. In the 1700s, methods were somewhat crude, with clay and cotton-wrapped wire used as stuffing under cured animal skins. If you wish to make a technical enquiry on the GST/HST by telephone, please call the toll-free number 1-800-959-8287. If they mount an animal or a bird on a manikin using the animal's hide or bird's feathers, they are providing a taxidermy service. An angler brings a trout to a taxidermist to have it mounted. The taxidermist cleans and tans the hide and creates a manikin on which the head and hide is mounted. It wouldn't be an offence under the FWCA in Ontario unless it is illegal to sell in the state/country of origin. Can I sell it? A sale of property to a non-resident consumer is zero-rated when a taxidermist: A non-resident consumer comes to Canada on a fishing trip. Services in respect of property can be zero-rated if both of the following conditions are met: Any parts or materials used in conjunction with the service are also zero-rated. For example, recently a Toronto businessman found that to sell edible underwear in his “adult entertainment” store, he’d need a food license. Many Canadian communities long restricted the use of clotheslines because they just didn’t like the look of them. The taxidermist is providing a taxidermy service to the client. The taxidermist's service to the non-resident is taxable because the service is in respect of property situated in Canada at the time the service is provided. How up-to-date is this list? The accessory materials used in the course of providing the service are part of the taxidermy service. We do everything from life-size mounts, shoulder mounts, tanning, birds, reptiles and fish. Historically, there was also a law that you couldn’t swim in Toronto Harbour in “less than-seemly” attire. So before you decide to stuff your recently deceased pet so that your toddler child doesn't have an emotional breakdown, think twice and consider these laws. California has become the first US state to ban the sale of animal fur products. 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