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APPLICATION OF SOCIAL SERVICES TAX
Under the Social Services Tax Act, unless specifically exempted, all tangible personal property sold in the Province of British Columbia for use for consumption is subject to tax. Insofar as horses are concerned, a bona fide farmer may be granted an exemption, provided that the horse is to be used solely for the needs of his farm. With respect toThoroughbreds this use has been interpreted to mean solely for breeding purposes. Accordingly, purchasers are cautioned that they must not sign a “Farmers Exemption Certificate” and claim an exemption unless they are bona fide farmers and the horse is being acquired solely for breeding purposes. A bona fide farmer is a person holding land which is classified as farm land under the Taxation Act.
With respect to sales made to persons who do not reside in British Columbia, tax is applicable unless the horse is shipped outside the Province by the buyer without having been raced in British Columbia.
IMPLIED WARRANTY
There is no implied warranty made by auctioneer or consignor as to the merchantability or fitness for particular purpose of any animal offered for sale in this auction.
Veterinary assistance is available at bidder’s expense on request to auctioneer. Examine horses before bidding.
Purchasers are reminded that care and feeding of animals purchased become their responsibility at the fall of the auctioneer’s hammer.
LOCATION OF HORSES
Thoroughbreds in this sale will be available for viewing beginning on Sunday, September 11th, 2011. A stall map will be made available at sales office. Please telephone the C.T.H.S. office at 604-574-0145 for this information.
PEDIGREE INFORMATION herein contained is provided by The Jockey Club Information System. Information as to the races, race results, earnings and other statistical data was obtained from race result charts published in the Daily Racing Form, Inc. and from information published in the American Racing Manual, and is utilized only with the permission of the copyright owner, Daily Racing Form, Inc. SEE CONDITIONS OF SALE, HOWEVER, UNDER WHICH CONSIGNOR IS SOLE GUARANTOR OF ACCURACY OF ALL SUCH INFORMATION HEREIN CONTAINED. BE SURE TO EXAMINE HORSES AND READ CONDITIONS OF SALE PRIOR TO BIDDING.