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4.3 Basic Groceries
January 2007
Overview
This memorandum provides detailed information on zero-rated basic grocery products as they relate to the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act).
Note
This memorandum replaces GST/HST Memorandum 4.3, Basic Groceries, dated November 1997. Due to the number of revisions, the changes have not been side-barred. This memorandum incorporates policy statements P-79R The Supply of Fondue Chocolate, P-81R Tax Status of De-Alcoholized Wine, P-213 GST/HST Status of Certain Ice Cream, Ice Milk, Sherbet, Frozen Yoghurt, Frozen Pudding Products, P-224 Meaning of Catering Services, P-232 Meaning of "Other Arrangements of Prepared :blink:Food", P-240 Application of GST/HST to Products Commonly Described as "Dietary Supplements" and P-241 Meaning of "Other Similar Snack Food" Under Paragraph 1(f) of Part III of Schedule VI to the Excise Tax Act.
Note – HST
Reference in this publication is made to supplies taxable at 6% or 14% (the rate of the HST). The 14% HST applies to supplies made in Nova Scotia, New Brunswick and Newfoundland and Labrador (the “participating” provinces). If a person is uncertain as to whether the supply is made in a participating province, the person may refer to Technical Information Bulletin B-078, Place of Supply Rules Under the HST, available from any Canada Revenue Agency (CRA) tax services office.
Disclaimer
The information in this memorandum does not replace the law found in the Excise Tax Act and its Regulations. 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 a Canada Revenue Agency (CRA) GST/HST Rulings Centre for more information. These centres are listed in GST/HST Memorandum 1.2, Canada Revenue Agency GST/HST Rulings Centres. 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 you are located in the Province of Quebec, please contact Revenu Québec by calling the toll-free number 1-800-567-4692 for additional information.
January 2007
Overview
This memorandum provides detailed information on zero-rated basic grocery products as they relate to the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act).
Note
This memorandum replaces GST/HST Memorandum 4.3, Basic Groceries, dated November 1997. Due to the number of revisions, the changes have not been side-barred. This memorandum incorporates policy statements P-79R The Supply of Fondue Chocolate, P-81R Tax Status of De-Alcoholized Wine, P-213 GST/HST Status of Certain Ice Cream, Ice Milk, Sherbet, Frozen Yoghurt, Frozen Pudding Products, P-224 Meaning of Catering Services, P-232 Meaning of "Other Arrangements of Prepared :blink:Food", P-240 Application of GST/HST to Products Commonly Described as "Dietary Supplements" and P-241 Meaning of "Other Similar Snack Food" Under Paragraph 1(f) of Part III of Schedule VI to the Excise Tax Act.
Note – HST
Reference in this publication is made to supplies taxable at 6% or 14% (the rate of the HST). The 14% HST applies to supplies made in Nova Scotia, New Brunswick and Newfoundland and Labrador (the “participating” provinces). If a person is uncertain as to whether the supply is made in a participating province, the person may refer to Technical Information Bulletin B-078, Place of Supply Rules Under the HST, available from any Canada Revenue Agency (CRA) tax services office.
Disclaimer
The information in this memorandum does not replace the law found in the Excise Tax Act and its Regulations. 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 a Canada Revenue Agency (CRA) GST/HST Rulings Centre for more information. These centres are listed in GST/HST Memorandum 1.2, Canada Revenue Agency GST/HST Rulings Centres. 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 you are located in the Province of Quebec, please contact Revenu Québec by calling the toll-free number 1-800-567-4692 for additional information.
Find the momorandum here:
http://www.cra-arc.g.../4-3/4-3-e.html
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