8 February 1995 GST/HST Interpretation 11845-1[8] - Food Ingredient - Yeast Lactase

                                                                        February 8, 1995
11845-1(PDL)
CN1072

 XXXXX

I am responding to your telephone conversation of January 19, 1995 with Pamela Lafrance regarding the application of the GST to a food ingredient referred to as yeast lactase.

This letter will confirm that yeast lactase falls within the zero-rated provision of section 1 of Part III of Schedule VI of the Excise Tax Act.

Section 1 of Part III of Schedule VI of the Excise Tax Act zero-rates:

Supplies of food or beverages for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages).

We have confirmed with Health and Welfare Canada that yeast lactase qualifies as a food ingredient.

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