School Cafeteria Food and Beverages (GST/HST) Regulations (SOR/91-29)

Regulations are current to 2014-10-27

School Cafeteria Food and Beverages (GST/HST) Regulations

SOR/91-29

EXCISE TAX ACT

Registration 1990-12-18

School Cafeteria Food and Beverages (GST/HST) Regulations

P.C. 1990-2738  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable school cafeteria food and beverages.

 [Repealed, SOR/2002-277, s. 7]

INTERPRETATION

 In these Regulations, “Act” means the Excise Tax Act. (Loi)

PRESCRIBED FOOD AND BEVERAGES

 For the purposes of section 12 of Part III of Schedule V to the Act, the following are prescribed food and beverages:

  • (a) carbonated beverages;

  • (b) beverages included in paragraph 1(d) of Part III of Schedule VI to the Act, when sold in cans, cartons or bottles; and

  • (c) foods included in any of paragraphs 1(e) to (l) of Part III of Schedule VI to the Act, when prepackaged for sale to consumers.