![]() As such, de-alcoholized wines are considered wine for the purposes of paragraph 1(a) of Part III of Schedule VI.ġ2. While de-alcoholized wines may go through a distillation process to remove most of their alcohol, de-alcoholized wines do contain some alcohol. The Act does not mention any minimum alcohol content to be used in the determination of whether or not a substance is a wine. De-alcoholized beer and de-alcoholized wine, whether imported or produced domestically are considered to be beer and wine for the purposes of the GST/HST, and are taxable, in addition to any applicable excise duties.ġ1. Supplies of wine, spirits, beer, malt liquor or other alcoholic beverages are taxable.ĭe-alcoholized beer and de-alcoholized wineġ0. Wines, spirits, beer, malt liquor or other alcoholic beveragesĩ. ![]() Further information on agriculture and fishing is contained in GST/HST Memorandum 4.4, Agriculture and Fishing. 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. Such products are commonly supplied for use as animal feeds and may include offal or refuse. However, substandard food or waste from the manufacture of food for human consumption, which is not suitable for human consumption, is taxable. Second quality goods that are suitable for human consumption and that are supplied as food or beverages for human consumption retain their zero-rated tax status. A product supplied in pill, tablet, capsule or similar form is not generally considered to be a food, beverage or ingredient, and is therefore taxable.Ĩ. Refer to paragraphs 148 to 159 of this memorandum for more information on dietary supplements.ħ. These products are taxable, and include vegetable plants (parts of which are edible) and products commonly referred to as dietary supplements, including vitamins and minerals. Some edible products are not basic groceries. A product that is marketed for its beneficial effects and that is added to a food or beverage simply as a way to consume it would not be considered an ingredient.Ĭonsumable products not considered basic groceriesĦ. Moreover, to be considered an ingredient, the final product must, in and of itself, be a food or beverage. Generally, it is the view of the CRA that an average consumer would consider a product to be an ingredient if it added to the flavour, texture or appearance of the final product that is, if it was integral to the final product. The term "ingredient" is not defined in the Act. Please see paragraphs 148 to 159 for a discussion of dietary supplements.Ĥ. These types of products are commonly referred to as dietary supplements. Similarly, products that meet the special dietary needs of certain segments of the population, such as those with restricted or special purpose diets, high performance athletes and dieters may not necessarily be viewed by the average consumer as food or beverages. As a result, individual preferences for, or dislikes of, certain products would not alter the general perception that a product was, or was not, a food or beverage. The CRA's approach is based on the views of an "average consumer". Consumers usually consume food and beverages to sustain or maintain life, to allay hunger or thirst, or for enjoyment rather than for therapeutic or preventative effects (e.g., to correct actual or perceived health problems) or to achieve specific beneficial benefits related to performance or physique.ģ. However, the CRA considers a product to be a food or beverage if an average consumer would recognize and purchase the product as such in the ordinary course of buying basic groceries. ![]() The terms "food" and "beverage" are not defined in the Act. Mixed supplies of zero-rated basic groceries and taxable products.Ģ.Meal replacements and nutritional supplements. ![]() Labelling, packaging and marketing criteria.Vitamins, minerals and additives used in the manufacture of basic groceries.Other multi-use goods with applications as ingredients for food or beverages for human consumption.Food or beverages sold through a vending machine.Properties, labelling, packaging and marketing factors.Wines, spirits, beer, malt liquor or other alcoholic beverages.Consumable products not considered basic groceries.Consumable products considered basic groceries.
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