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SOR/91-29 校園自助餐廳食品和飲料條例(School Cafeteria Food and Beverages (GST/HST) Regulations)

   2011-09-26 中國(guó)食品網(wǎng)中食網(wǎng)4270


  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)* of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable school cafeteria food and beverages.

  *S.C. 1990, c. 45, s. 12

  1. [Repealed, SOR/2002-277, s. 7]

  INTERPRETATION

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

  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:

 ?。╝) carbonated beverages;

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

 ?。╟) 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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