Hello Simon,

We've reached out to a forester who reports that HST is not payable on the sale of standing timber. It is considered capital income. If the wood is cut and sold as logs or other products, then HST would be payable. It's sort of like gravel, but it keeps growing back.

Here's some general information for woodlot owners in Ontario about preparing for income tax season: 

https://www.mnp.ca/en/insights/directory/woodlot-owners-what-you-need-to-know-about-preparing-for-personal-income-tax-season

https://www.corkumfinancial.ca/trees-and-income-taxes-selling-trees-from-your-personal-use-woodlot/