23 June 1999 GST/HST Ruling HQR0001647 - GST/HST Application to Supply of Fruit Tartelettes Supplied on a Platter

Dear XXXXX

Thank you for your letter of February 10, 1999 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. We apologize for the delay in our response.

Statement of Facts

Our understanding of the facts is as follows:

1. You sent a photograph of the product which comprises a flat (or nearly flat) black platter holding seven individual servings of fruit tartelettes.

2. The seven tartelettes occupy all available space on the platter with six of the tartelettes placed along the outer perimeter of the platter and the seventh tartelette placed in the center of the platter.

3. The platter is covered with a transparent plastic dome.

4. During our telephone conversation of June 1, 1999, you stipulated that the product is supplied only in this kind of manner; that is, this particular type of fruit tartelette is only supplied in this kind of container.

Ruling Requested

You request a ruling to confirm that supplies of this product are zero-rated as they do not fall within the scope of paragraph 1(o.3) of Part III of Schedule VI of the Excise Tax Act as "platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food".

Ruling Given

Based on the facts set out above, we rule that:

Supplies of seven fruit tartelettes supplied on a flat (or nearly flat) platter which is covered with a plastic dome are zero-rated as they do not fall within the scope of paragraph 1(o.3) of Part III of Schedule VI to the Act.

This ruling is subject to the general limitations and qualifications outlined in section 1.4 of Chapter 1 of the GST/HST Memoranda Series. We are bound by this ruling provided that none of the above issues is currently under audit, objection, or appeal; that there are no relevant changes in the future to the Excise Tax Act, or to departmental interpretative policy; and that you have fully described all necessary facts and transaction(s) for which you requested a ruling.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 957-8253.

Yours truly,

Gisèle Prévost
Goods Unit
General Operations and Border Issues Division
GST/HST Rulings and Interpretations Directorate

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