February 8, 1995
11845-1
CN1015
XXXXX
I am responding to your electronic mail message dated December 12, 1994 regarding the application of GST to a supply of fish, specifically, northern shark also known as dog fish.
Section 8 of Part IV of Schedule VI to the Excise Tax Act zero-rates a supply of fish or other marine or freshwater animal not further processed than frozen, salted, smoked, dried, scaled, eviscerated or filleted, other than any such animal that is
(a) not ordinarily used as food for human consumption; or
(b) sold as bait in recreational fishing.
We have confirmed with the Department of Fisheries and Oceans, that northern shark or dog fish can be ordinarily used as food for human consumption. Therefore, based on this information and if the supply of the dog fish conforms with the other conditions in the provision the supply would be zero-rated.
You may contact Pamela Lafrance, Tax Policy Officer, Goods at (613) 957-9152 if additional information or assistance is required.
Yours truly
E. Vermes
A/Manager
Tax Policy
Goods and Health Care
GST Policy and Legislation
| c.c.: |
District I & S Manager
XXXXX
P. Lafrance |
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