2 April 2007 GST/HST Ruling 86092 - Supplies of Occupational Therapy Services

Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.

Dear XXXXX:

Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX.

All legislative references are to the Excise Tax Act (ETA) and the regulations thereunder, unless otherwise specified.

Statement of Facts

Our understanding of the facts is as follows:

1. XXXXX sells a product called XXXXX that is a blend of XXXXX oil, XXXXX, each of which is a zero-rated oil itself. It also contains XXXXX.

2. XXXXX is available in an XXXXX oz bottle. The label for XXXXX advises that the product XXXXX. With respect to the use of XXXXX, there are no cautionary statements, no warnings or limitations on the use of the product or who should use the product, no medicinal ingredients and no Drug Identification Number (DIN), Homeopathic Medicine Number (DIN-HM), or Natural Product Number (NPN).

3. In promotional material XXXXX. XXXXX diets do not provide adequate amounts of essential fatty acids (EFAs). XXXXX.

4. Information on XXXXX Web site states that XXXXX salads and salad dressings. XXXXX promotional material included a recipe XXXXX where XXXXX was substituted in a recipe that called for oil.

5. Internet research found extensive culinary uses of oil blends similar to XXXXX in no-heat food preparation where the oil blend is substituted for traditional oil in recipes for such foods as dressings, dips, and spreads.

Ruling Requested

Is XXXXX a zero-rated food product?

Ruling Given

Based on the facts set out above, we rule that supplies of XXXXX are zero-rated pursuant to section 1 of Part III of Schedule VI.

This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. We are bound by this ruling provided that none of the above issues are currently under audit, objection, or appeal, that no future changes to the ETA, regulations or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.

If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-954-5124.

Yours truly,

Cheryl McKenzie
Goods Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate

2007/03/30 — RITS 54331 — New Residential Rental Property Rebate