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.
Return to footnote *S.C. 1990, c. 45, s. 12
1 [Repealed, SOR/2002-277, s. 7]
Prescribed Food and Beverages
3 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.
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