The labelling notes the fact that the product contains 15 minerals and vitamins, and there is a recommended daily dose. Fibre Mix is marketed as a convenient, easy-to-use powder that produces effective detoxification effects. It is labelled as "The rice snack that eats like a chip", "intense chip flavours", "great chip crunch" and "delicious, low-fat rice snack". The product is sold in 250 gram boxes in the cracker section of the supermarket and it is also sold in 50 gram bags. The terms "food" and "beverage" are not defined in the Act. In addition to the properties of the product, factors related to labelling, packaging and marketing must be considered. "Levy city, state, or federal taxes on soft drinks and other 'junk' foods to fund 'eat less, move more' campaigns. Fast-food expenditures . VI, Part III, para2. It is marketed and promoted as a cold and flu inhibiter and preventative tonic. The manufacturer's Web site states that using herbal supplements, often in conjunction with other methods, is one of the most popular ways to cleanse the body. From 2013 to 2017, spending on TV . Although some of the criteria indicate that it is a beverage, weighing the relevant importance of the criteria in the context of this product indicates that on balance it is not a beverage for purposes of section 1 of Part III of ScheduleVI. By providing subsidies for healthy foods, the proposal would avoid challenges that food taxes are punitive or regressive. Also, the appearance (bite-size) and texture (crispy, crunchy) are similar to those products enumerated in paragraph 1(f). Product A is described on its Internet site as "healthier than potato chips". (See "Prepared Food . Salads also include gelatine salads. 44. Products offered for sale that have been bagged or boxed in a retail bakery are considered "pre-packaged for sale to consumers" for the purposes of paragraph 1(m). Packaging is important in determining the tax status of supplies. Seeing a foreign travellers reaction upon entering a Canadian junk food aisle is typically a funny experience. It's time we put the idea of such taxes in their rightful place: the junk bin. A box or container normally used for shipping purposes, containing several consumer packages of less than six single servings is taxable, regardless of the number of single servings in the shipping container. VI, Part III, s2. Where an eating facility within another legal entity operates in the manner described in paragraph 136 of this memorandum, this eating facility is considered to be a separate entity, and is considered to be an eating establishment for purposes of paragraph1(q) of Part III of Schedule VI. Bars that are labelled as either a meal replacement or a nutritional supplement are discussed in paragraphs 160 to 162 of this memorandum. 27. A product marketed in any of the following manners would generally be considered a dietary supplement rather than a food, beverage or ingredient: Protein Isolate and Phosphate Compound is a powdered combination of protein isolates and phosphate compounds. "Imagine an apple might cost 5 cents, a filet of salmon 25 cents. A grocery store offers a service where a customer can order supplies for a barbeque party and have them delivered. This information includes ingredients and net weight. The store then packs an appropriate amount of barbeque party supplies for the amount of food and drinks in the order (disposable dishes, cups, cutlery, table clothes, and napkins) based on the number of people who are attending the party. This product would not be considered an ingredient to be mixed with or used in the preparation of a beverage and is therefore taxable. Examples include fruit leathers, dried fruit bars, and similar products that are 100% fruit or have fruit as a significant ingredient. A package that contains the ingredients for a salad where the ingredients are not mixed, such as a package containing lettuce, croutons and dressing (i.e., where the ingredients are in separate containers) and that require mixing by the consumer, is not considered to be a salad for purposes of the GST/HST. Supplies of platters or arrangements of cheese, cold cuts (e.g., meat, fish or poultry), fruit or vegetables and other arrangements of prepared foods and other food are taxable whether or not they are in a form suitable for immediate consumption. Where a person is known (advertised) as a caterer, the services provided to a customer would normally be catering. Cooking wines (including de-alcoholized cooking wines) sold and represented as condiments, and normally purchased in grocery stores, regardless of whether made by a fermentation process or from spirits, are zero-rated. One of the main ingredients of ProductD is potato (pieces), an ingredient common to snack foods enumerated in paragraph 1(f). NTRC's computations showed . Claims that the product will promote weight loss (e.g., the product has a thermogenic effect). Snack mixtures usually have the following characteristics: 68. If you are located in the Province of Quebec, please contact Revenu Qubec by calling the toll-free number 1-800-567-4692 for additional information. Such amenities do not include, however, a disposable container that the food was delivered in, even if the food may be consumed directly from the container, such as a carton containing Chinese food. Some beverages contain a combination of both fruit and vegetable juices and may be considered fruit-flavoured beverages or fruit juice beverages. It includes a stimulant that increases alertness, however, it is not marketed or promoted on this basis. 129. De-alcoholized beer and de-alcoholized wine. 10. "Junk food" or sugary drink taxes not only fail to distinguish between overweight/obese Canadians and those who are not, but they are also a regressive form of taxation. The term milk-based is not defined in the Act. 168. Pictorial representations or product names that would lead a consumer to conclude that the principal purpose for consuming the product is for a therapeutic or preventive effect, to enhance mental or physical performance or to promote weight loss. 152. Beverages dispensed at the place where they are sold are taxable.This includes servings of all beverages such as milk, coffee, tea and ice tea, hot chocolate and juice when dispensed where supplied, regardless of size and whether hot or cold. The packaging states that the product is identified as a mineral and vitamin supplement. A supply of a mixture of two or more types of nuts, whether salted or not, is taxable. Where a company offers a particular product and it is the normal practice of the company to deliver food or beverages to the customer, this indicator is satisfied even if some customers pick up the product(s). Among the various policy options, unhealthy food and beverage taxes have gained attention as a potentially effective intervention to reduce non-nutritive caloric intake, while raising government funds for health promotion programs at the community level. Junk food is also known as discretionary food or optional food. Alberta's oil booms have allowed it to pay the bills while keeping the lowest tax regime in Canada along with no provincial sales tax. In some instances, the meeting room or hall may be supplied by the caterer either as an element of the all-inclusive charge for the food consumed or as an extra charge. Wine-making kits containing the ingredients to make wine (grape juice concentrate, yeast, etc.) These same products may also have non-food or non-beverage uses. Such multi-use ingredients are zero-rated when supplied as ingredients for human consumption. These cereal bars are considered sweetened goods and similar products, they are discussed in paragraphs 98 and 99 of this memorandum. Shark Cartilage is 100% powdered shark cartilage. It is also available in 1L and 2L containers. A retail store sells frozen uncooked pizzas. If the product is not considered to be a fruit juice beverage or a fruit-flavoured beverage, it will be zero-rated provided it is not excluded from zero-rating by another paragraph. Also, the appearance (size) and texture (crunchy) are similar to those products enumerated in paragraph 1(f). The list below provides references to the paragraphs in this memorandum that discuss the criteria and the tax status of bars that do not fall within paragraph 1(e) of Part III of Schedule V: 51. 111. For GST/HST purposes, a single serving for puddings and similar products includes all servings weighing less than 425 grams. If, however, it is determined that catering services have not been provided, it is possible that other provisions of the Act would apply to the facts that may cause the activity to be taxable. Although it makes no health claims, it is not drunk simply to sustain or maintain life, to allay thirst, or for enjoyment. 75. These packages are zero-rated. Mediterranean Pressed Olive Oil is a blend of organically grown olive oils from Greece, Italy and Spain. When applying this indicator, it does not matter if there are extra charges for such things as delivery, set-up, servers, bar service, linen services, clean up, gratuities, etc. Fruit salads and gelatine salads generally do not need a dressing to be considered a salad. For instance, a combination of peppercorns and a peppermill would be taxable because the greater part of the value would be for the peppermill. Powdered or granulated products that are added to, or mixed with, a food or a beverage and that are consumed for their beneficial or therapeutic effects are not, in and of themselves, considered to be food, beverages or ingredients. Supplies of syrups, crystals, powders and flavourings for making beverages, which are not fruit-flavoured are zero-rated. Product E is loosely bagged and sold in 100gram packages. One of its main ingredients consists of potato (flakes), an ingredient common to those snack foods enumerated in paragraph 1(f). As the ice cream cone is designed for sale in a single serving it is taxable. If you wish to make a technical enquiry on the GST/HST by telephone, please call the toll-free number 1-800-959-8287. Energy bars and protein bars are often made with cocoa and/or have a chocolate coating, and are promoted as a healthier alternative to traditional chocolate bars. Indicator 2: Consideration based on a per serving/person charge. The muffins are placed in rows and the cellophane wrapped tray is advertised as a "family pack". Supplies of fruit-flavoured powders or crystals that are mixed with water to make a fruit-flavoured beverage and that contain little or no actual fruit juice are taxable. It is loosely bagged and sold in 120gram packages. After receiving an order, the grocery store removes the items from its retail shelves. Cooled or refrigerated sandwiches are considered suitable for immediate consumption when kept at a temperature above zero degrees Celsius. Lunch combinations may contain products that, if sold separately, could be zero-rated or taxable. 156. The independent review, which was released on Thursday, calls for a long list of ideas to improve the nation's eating habits, including a tax on sugar and salt, with the proceeds used to funnel. Subsidize the costs of fruits and vegetables, perhaps by raising the costs of selected foods of minimal nutritional value" (p. 367). HALYs for the lifespan ranged from 127 per 1000 people (95% UI 96-167) for the 8% junk food tax and 212 per 1000 people (102-297) for the fruit and vegetable subsidy, up to 361 per 1000 people (275-474) for the saturated fat tax, 375 per 1000 people (272-508) for the salt tax, and 581 per 1000 people (429-792) for the sugar tax ( figure 1 ). Any combination of foodstuffs that are not suitable for immediate consumption, (such as a basket containing assortments of tinned fish, condiments, sauces, mustards, vinegars, cheeses, fruits and similar products), is subject to the rules for gift baskets contained in paragraph 164 of this memorandum. They are not considered to be "sweetened goods" for the purposes of paragraph 1(m): 95. A number of studies have found that diets of less healthy food options are less expensive than diets of healthier food options. Cereal bars and muffin bars are individually wrapped, and may be sold singly or in boxes of several individually wrapped bars. ); or. But consumers aren't in this alone. These fountains are operated with a cylinder of pre-mix or post-mix. For example, an individually wrapped ice cream sandwich of75 mL would be considered packaged in a single serving. 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). Examples of dietary supplements include alfalfa, yeast, ginseng, lecithin, bee pollen, seaweed and fibre whether in tablet, pill, capsule, powder, granulated or liquid form. However, some vitamins and minerals may be zero-rated under PartI of ScheduleVI. 36. A product will qualify as milk-based if it has milk as the main ingredient. A product with a label that displays one or more of the following would generally be considered a dietary supplement rather than a food, beverage or ingredient: 157. If a product's tax status is in doubt, the CRA will consider the manner in which the product is displayed, labelled, packaged, invoiced and advertised to determine its tax status. 64. ); and. And the tradition in Canada has been to not target tax revenues to specific initiatives. 109. Taxes on Unhealthy Food Are Ineffective and Hurt the Poor. 113. A product that is packaged in pill, tablet or capsule form or packaged in a form not commonly associated with foodstuffs (e.g., liquids in droppers, or gels in tubes) would generally be considered a dietary supplement rather than a food, beverage or ingredient. For example, if a manufacturer changed the packaging of a 275 mL "pull-tab" beverage to an entirely sealed can, the supply could still be taxable as the product could still be considered a single serving given its packaging size, marketing and promotion. While critics see government meddling in citizens' private lives, supporters of a "junk food" tax say such a levy could help finance expanded insurance coverage as well as lower health care costs by inducing people to switch to healthier diets. Similarly, this indicator is not fulfilled where the only action taken by a supplier is to package food after a customer has placed an order; for example, placing doughnuts in a box for the customer. Finally, Product D is labelled and marketed in a manner similar to products enumerated in paragraph 1(f). It is available in barbecue, salt and vinegar, cheddar cheese, and sour cream and onion. Wine-making kits that include labels, corks and shrink capsules as well as ingredients are also zero-rated. 63. 110. Predictably, new taxes have been proposed and imposed on foods and beverages containing those ingredients. Shakedown. Continue dose three to four times per day for three to five days or until symptoms have subsided." However, after a ruling has been issued, if it is determined that a product is in fact not a meal replacement, a nutritional supplement, or a formulated liquid diet product, the ruling will not be valid in accordance with GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. If such goods qualify under the Agriculture and Fishing Property (GST/HST) Regulations as feed or ingredients for feed for zero-rated farm livestock, fish or poultry in their own right, the supply of these goods is zero-rated when the criteria under the Regulations are met. 86. if the food and beverages are purchased and heated at the point of purchase, they are taxable. This differential pricing implies there is an additional cost recovery for the special treatment that this order is given by the restaurant but the charge is not levied on a per person basis. Product B labelling includes the following: "Crackers", "Watch out for the outrageous taste of Product B" and "The Product is packed full of flavour that will tickle your taste buds to the max". Granola products Sch. The supply of a package of salad ingredients as described in the above paragraph is considered to be a supply of basic groceries and is zero-rated. Her The processing or arranging of food or beverages includes cooking, heating, preparing, or arranging food or beverages by the supplier. A usual order consists of cans of soft drinks, condiments (i.e., ketchup, mustard, relish), hamburger and hot dog buns, hot dogs and uncooked hamburger patties, and single serving ice cream cups. a mixture of two or more varieties within each class or category (i.e., two or more types of dried fruit, or two or more types of nuts, etc.). 91. Taxable goods under Sch. A Drug Identification Number (DIN), a Homeopathic Medicine Number (DIN-HM), or a Natural Product Number (NPN). On the other hand, a two-litre container of ice cream that is divided into six portions by pieces of wax paper or plastic, and that has a single lid covering the entire container, would not be considered as "packaged in single servings". The ingredients in granola bars are not processed to a great extent, thereby retaining the distinct character of each ingredient within the bar. The supply of a decorated artificial cake that is not for human consumption (e.g., the cake is made of Styrofoam) is subject to GST/HST at the rate of 5% or 13%. The product is prepared by infusing the ground seeds with hot water and filtering the flavoured liquid prior to consumption. 149. Finally, Product A is labelled and marketed in a manner similar to products enumerated in paragraph 1(f). Cereal bars and muffin bars are taxable when sold individually (regardless of the quantity purchased) and when sold in boxes containing less than six bars. VI, Part III, para 1(o.1). Some edible products are not basic groceries. If a store owner unwraps an ice cream product that was packaged for sale as a single serving immediately before selling it to the consumer, the supply of the product remains taxable as it is designed or marketed to be sold as a single serving. Colchero MA, Salgado JC, Unar-Mungua M, Molina M, Ng S, et al. Some examples are candy, soft drinks, chips, and frozen pizza. 43. However, placing the doughnuts on a serving platter could possibly constitute catering where the doughnuts are "arranged on the platter" by the supplier. Tribe leaders estimate the tax will could generate up to $3 million dollars a year, which would be used to develop community wellness . The fact that Protein Isolate and Phosphate Compound is mixed with milk and ingested into the body by drinking does not mean that it is an ingredient used in the preparation of a beverage; rather, it is added to milk as a means of ingestion. Snack combinations also contain a variety of foods with different tax status that are not mixed together but are packaged together in a single container with compartments. Although the muffins require little or no additional preparation, the muffin trays are not considered "other arrangements of prepared food" for the purposes of paragraph 1(o.3) and are zero-rated. Each piece is comparable to the size of a potato chip. 48. A difference between saturated and unsaturated fats must be included in the policy for the fat tax to be effective. The food or beverages are processed or arranged to the customer's specification after the order is placed. Such products are commonly supplied for use as animal feeds and may include offal or refuse. 96. These frozen pizzas are not considered "other arrangements of prepared food" for the purpose paragraph 1(o.3) and are zero-rated. Typically, the container is moulded plastic with compartments to keep the various ingredients separated. Goods packaged at the time of sale for the customer to carry home are not considered "pre-packaged for sale to consumers". The grocery store also prepares and packs fresh hamburger patties from the meat counter. The food is not prepared for the customer to the customer's specifications and it requires preparation and cooking before it can be consumed. The conditions in the above paragraph do not apply to bread products such as bagels, English muffins, croissants, or bread rolls that do not have sweetened fillings or coatings. EPG Compound contains the liquid herbal extracts of Echinacea, Propolis and Goldenseal. This does not include some products commonly considered food that are often imported and sold as concentrated pastes (e.g. Paragraph 1(m) of Part III of Schedule VI refers to goods "pre-packaged for sale to consumers" in varying quantities. Please note that products that are enumerated in paragraph 1(f) generally have potatoes, corn or corn meal as a main ingredient. McDonald's annual income after taxes for 2020 was $4.731B, a 21.49% decline from 2019. First Oaxaca's state legislature passed a ban on selling or giving out high-calorie packaged foods and sugar-sweetened drinks to minors on Aug. 5. Although the pizza is prepared to the customer's specifications after the order is placed, the pizza cannot be consumed in the uncooked state in which it is delivered. The supply of a decorated wedding cake is zero-rated as long as it is food for human consumption, supplied by the cake decorator, and it weighs at least 230 grams. Supplies of bulk or unbottled water, other than ice, are excluded from zero-rating except when supplied as described in paragraph 37 of this memorandum. The supply of post-mix is zero-rated. For example, a box containing twelve ice cream sandwiches where each portion is 75 mL, and where each is individually wrapped would be taxable. In Seattle, which implemented a 1.75-cent-per-ounce soda tax in 2018, the revenue has been used for a variety of programs aimed at improving health equality, such as subsidizing fruit and vegetable purchases for low-income people, says Jim Krieger, a former chief of chronic disease prevention for the city and executive director of Healthy Food . The charge for the doughnuts is not the same amount that would be charged to a customer buying two dozen doughnuts in the restaurant. Another indicator of a catering contract is that some or all of the necessary amenities for either serving or consuming the food or beverages are supplied with the food or beverages. One of the indicators of a catering contract is that the food or beverage is delivered to the customer, or a place specified by the customer. Fyber is sold in the breakfast cereal section of grocery retailers. People will think twice before buying junk food. The term "basic groceries" refers to food, beverages and ingredients. The following information will help in determining whether goods are "pre-packaged for sale to consumers" when they are not manufactured or prepared in a retail environment: A zero-rated pre-packaged unit is a package of six or more single servings packaged by the manufacturer in a container intended for purchase by the final consumer. Where items are selected individually from a menu, the charge is considered to be on a per person or per serving basis. In addition, it would not be possible to remove one portion of ice cream from the container without exposing the other portions as the lid covers the entire container; therefore, this two-litre container of ice cream is zero-rated. It may be eaten alone or added to other goods as desired. oz.) The supply of all food or beverages sold under a contract for, or in conjunction with, catering services is taxable. whey protein isolate). 161. The CRA's approach is based on the views of an "average consumer". Single serving size for puddings and similar products. If the percentage of fruit juice in the concentrate is 25% or more by volume, the supply of the concentrate is zero-rated. 1. Based on the facts set out above, Product D is taxable. However, those lozenges would not be considered by the average consumer to be food. Ingredients: potatoes, corn or corn meal. 98. The sale of substandard grade vitamins and minerals, not suitable for human consumption, is also taxable. Warnings as to who should not consume the product. 49. Amenities for serving or consuming the food or beverages may include such things as cocktail picks, cutlery, dishes, glassware, serving utensils, serving bowls, trays, serviettes, or napkins. According to Statistics Canada's Canadian Community Health Survey, about 12 per cent of the richest fifth of Canadian households have a smoker. When all or substantially all (e.g., 90% or more) of the value of the supply of a gift basket is zero-rated, the tax status of the supply is zero-rated. 164. These trays are advertised as "party trays". Yes, you have to pay a special tax on sports events, movies, theater shows, exhibits, arcades and amusement parks. 40. While it could be used to quench thirst or for enjoyment, these uses are in addition to its primary purpose, which is to provide a means to consume minerals and vitamins. Ice made from water not suitable for human consumption (non-potable water), including salt water, is taxable. 15. Their ingredients are ready to eat; no further processing is required. Ground Roasted Seeds of Evergreen is zero-rated under section 1 of Part III of ScheduleVI to the Act. 22. If the consumer is having more than three eliminations a day, the servings should be reduced to one a day. Ground Roasted Seeds of Evergreen is generally sold in grocery stores. Individuals bring in their own containers or acquire a container at the store and fill the containers at the machines themselves. 163. The preparation and delivery of an uncooked pizza is not considered to be catering and is therefore zero-rated. Meal replacement products, nutritional supplements and formulated liquid diet products that qualify as meal replacements, nutritional supplements (and not dietary supplements), and formulated liquid diet products under the Food and Drugs Act and Regulations are considered to be zero-rated basic groceries. 11. The supply of an individual single serving of unbottled water (i.e., under 600mL) is taxable as it is excluded from zero-rating by paragraph 1(r) of Part III of Schedule VI and is not zero-rated under section 2 of the same Part or Schedule of the Act. It is not a beverage nor is it an ingredient, as it is consumed for its beneficial effects of easing or preventing the symptoms of a cold and the flu. Bars that contain a mixture of cereals and honey and/or syrup, where the ingredients have been processed to the point that they have lost their distinct character, are not considered to be granola bars, but rather cereal bars or muffin bars. The product should not be prepared ahead of time and should be stored in the refrigerator. The restaurant does not promote itself as a caterer, but it does operate a takeout service that includes, at the customer's request, the services described above. It is available in three flavours: orange, vanilla and lemon. Snack mixtures Sch. It has a unique, crispy, crunchy texture. 130. The tax status of a single supply comprising one or more elements that would be zero-rated and one or more elements that would be taxable if sold separately will depend on the nature and characteristics of the particular supply. Forty-five states and the District of Columbia levy a state sales tax. An individual serving consists of 15 mL (one tbsp) of the product mixed with 300 mL (10oz.) Salted nuts and salted seeds Sch. Fyber is zero-rated under section 1 of Part III of Schedule VI. It is promoted on the label as "take the taste and crunch of potato chips and give them a whole new spin" and "bite sized potato crisp". Granola bars may have a chocolate or sweetened coating. However, where a person is not known (advertised) as a caterer or there is doubt as to whether catering is being provided, the facts of the situation should be reviewed in conjunction with the following guidelines indicating that catering is being provided: 124. 160. The product has a DIN, and the label lists the "active" ingredients and "non-medicinal" ingredients separately, indicating the amount of each active ingredient. It is consumed primarily because of its purported physiological effects as a protein supplement and muscle-builder. 125. 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11.04.2023