File: 11850-2/d XXXXX
XXXXX
May 29, 1995
Dear XXXXX
This is in response to your fax transmission of May 1, 1995, and telephone conversation with Ken Syer of this office concerning our ruling on the Goods and Services Tax (GST) status of the supply of XXXXX . In your letter you refer to a letter we wrote earlier this year advising the Canadian supplier of XXXXX of the GST status of the supply.
Due to federal privacy laws I cannot refer to the contents of that letter directly but as a supplier to Canadian consumers of XXXXX the following is to clarify the application of the GST to supplies of the product in question.
XXXXX is considered a basic grocery product for GST purposes. The supply of XXXXX is zero-rated under Part III of Schedule VI to the Excise Tax Act.
This ruling is given subject to the general limitations and qualifications outlined in the GST Memorandum 100-3. We are bound by this ruling provided that none of the above issues are presently under audit, objection or appeal, there are no relevant changes in the future to the Excise Tax Act, and provided that you have fully described all necessary facts and transactions for which you requested a ruling.
If you would like to discuss this matter further, please do not hesitate to contact Ken Syer, Policy Officer, at (613) 952-9590.
Yours truly
J.A. Venne
Director
Special Sectors
GST Rulings and Interpretations
Email this Content