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Do all-terrain vehicles (ATVs) and snowmobiles used by a geophysical surveying company qualify for the production machinery and equipment exemption?

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Do all-terrain vehicles (ATVs) and snowmobiles used by a geophysical surveying company qualify for the production machinery and equipment exemption?

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No. ATVs are not integral to the geophysical surveying process and do not fit within the exemptions allowed. They are used to transport equipment, supplies and personnel.

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