117. 122. The supply of cylinders of CO2 is taxable. Where there is also a catering charge or other service charge that is contingent upon the sale of the foodstuff, whether billed separately or not, such a charge is also taxable. Supplies of products known as trail mixes that contain various combinations of the products described in paragraphs 66 to 68 of this memorandum are taxable. How has #COVID19 affected your business? 85. Latest Revision: The revision bar ( ) identifies changes to the previous version of this bulletin dated May 2018. Registrants are advised to contact a GST/HST Rulings Centre to determine the tax status of such supplies. 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". Ice made from potable water is zero-rated when sold as ice cubes or as a large block regardless of how the ice is used. For example, where an advertisement for a particular product available in powder form, includes a comparison to a similar product available in pill or tablet form, the comparison to products in those forms may indicate that the powdered product is a dietary supplement and not a food, beverage or ingredient. The product may be suitable for immediate consumption on or off the supplier's premises. If you are selling baked goods in Ontario, you are likely looking to 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. ENTER TODAY: https://www.jakethebaker.com/, May marks a very special month for @BakersJournal: It's our 80th Anniversary Edition. 93. they are not pre-packaged for sale to consumers and are sold as single servings in quantities of less than six. VI, Part III, para 1(o.1). No one indicator is more important than another, and not all have to be fulfilled. The product label has recommendations for use based upon the tolerance of consumers' metabolisms and their body mass. If the establishment sells several cones at one time and places them in a tray for transportation by the customer, the supply remains taxable as each cone is designed for sale as a single serving. However, some supplies of bulk water are made by private vendors. 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. "Frozen" is understood to mean to be maintained at a temperature equal to or less than zero degrees Celsius. Goods that are taxable under the conditions listed in paragraph 87 of this memorandum include: zero-rated supplies Sch. 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.). The supply of all food or beverages sold under a contract for, or in conjunction with, catering services is taxable. Please see paragraphs 148 to 159 for a discussion of dietary supplements. 53. 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. Fibre Mix is a naturally flavoured powdered fibre mix. However, if a product is marketed as an ingredient and for another use (e.g., as snack food), that product may be excluded from zero-rating by one of the exceptions listed in paragraphs (a) to (r) of Section 1 of Part III of Schedule VI. 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