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Put differently, products would be considered to be a food or a beverage if they would be consumed by an average consumer when food or beverages are typically consumed, such as at mealtimes or for a snack. ... There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... The vitamin-type Product emphasizes the vitamin A, C and E content on the label. •   Often when a product is marketed as a dietary supplement, the label will list separately those components that are considered "active" (i.e., considered to contribute to the therapeutic effect) and "non-active" ingredients (i.e., those that do not contribute to the therapeutic effect). ...

There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ... Products with warnings related to consumption are generally not considered to be a food. ...

Put differently, products would be considered to be a food or a beverage if they would be consumed by an average consumer when food or beverages are typically consumed, such as at mealtimes or for a snack. ... Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would be considered to be a food or beverage by the average consumer. ... There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ...

Such materials will be considered a supply of tangible personal property. ... The home is considered to be real property for purposes of Schedule IX to the Act. 2. ...

As paragraph (d) is not applicable, the Park could not be considered a "residential trailer park". ... Accordingly, any mobile homes occupying sites in the Park will be considered a residential unit by definition. ... Accordingly, the RVs could not be considered as "residential units" under the policy. ...

For example, if a supplier charges a recipient 15% HST instead of 7% GST on a taxable supply made in a non-participating province and the recipient pays the tax at the rate of 15%, the amount of tax paid in excess of 7% is considered to be tax paid in error. ... For example, if a consumer buys a loaf of bread at a bakery and pays 7% GST on this zero-rated supply, the tax is considered to be tax paid in error at the time of purchase (when the consumer actually pays the tax). ... Please note that an amount cannot be considered to be tax paid in error until the recipient actually pays it. ...

A combination of one ingredient mixed with a dressing or seasoning(s) that is sold or represented as a salad is also considered to be a salad. Fruit salads and gelatine salads generally do not need a dressing to be considered a salad. ... Although no one factor is determinative on its own, there are several factors which, when considered together, indicate that the Product is a salad. ...

Further, they are considered to be "sold in single servings" if they are designed and marketed for sale as single servings. ... Where a product is not designed and marketed for sale in single servings it is not considered to be "sold in single servings". ... Product A is supplied in a XXXXX that contains XXXXX ml of ice cream and is therefore considered "packaged in single servings" and taxable at 7% or 15 %. ...

Further, paragraph 148 of this publication provides information regarding products that are considered dietary supplements that are consumed for their therapeutic or preventative effects and are not considered basic groceries. ... In determining the tax status of a particular product, it is the composition of each particular product in a product line that must be considered to determine if each particular product is a meal replacement, nutritional supplement, dietary supplement or normal food. ... It is a beverage and as such, any exceptions applicable to beverages in paragraphs 1(a) to (r) of Part III of Schedule VI must be considered. ...

Ruling Requested Whether the supply of XXXXX tablets and tabs is taxable at 7%/15% or is it considered a zero-rated supply of basic groceries. ... Although edible, dietary supplements are not consumed to alleviate hunger as are foods traditionally considered basic groceries. ... When supplied in tablet, pill, capsule or similar format, dietary supplements are not considered basic groceries, and are therefore excluded from zero-rating. ...