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29 August 2018 GST/HST Ruling 184240 - […][X Brand] powders

[Powder D] is a zero-rated product, as it is considered to be an ingredient used in the preparation of food. ... Products of this sort are considered dietary supplements, and are consumed for actual or perceived health benefits. ... The product is compared to other products that are not considered to be food, beverage or ingredient. ...

15 October 2008 GST/HST Ruling 101883 - XXXXX - Whether an Ingredient or a Dietary Supplement

Moreover, to be considered an ingredient, the final product must, in and of itself, be a food or beverage. ... However, not all things that are added to food are considered to be zero-rated ingredients. ... The marketing, packaging and labelling elements considered together provide an overall indication that XXXXX is a dietary supplement rather than XXXXX. ...

19 July 2010 GST/HST Ruling 85601 - Application of the GST/HST to Forgivable Loans and Forgivable Interest

Is the Loan considered to be government funding as defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations? ... Is the annual forgiveness of accrued interest considered to be government funding as defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations? ... The annual forgiveness of accrued interest is not considered to be government funding as defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations. ...

1 October 2007 GST/HST Ruling 94920 - XXXXX Fruit Beverage 6 x XXXXX mL XXXXX

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. ... 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. ... Where XXXXX contains modified milk ingredients, these are not considered "milk" for ETA purposes and as such, XXXXX is not a milk-based beverage. ...

10 July 2002 GST/HST Ruling 38496 - Liquid and Bar Supplements

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. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ...

14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types

Where there are separate suppliers, one for the commodity and another for delivery, this would be considered to be two separate supplies. ... “These charges are considered adjustments to the original price of electricity, and accordingly their HST treatment will mirror the treatment of the basic charge/payment for the electricity” As this charge represents an adjustment to the price of electricity sold to Ontario market participants, the charge would be considered a charge in respect of electricity. ... “These rebates are considered to be downward adjustments to the amounts previously charged to the purchasers of electricity.” ...

2 June 1998 GST/HST Ruling HQR0000368 - on the Activities of

Who is considered to be the "supplier" of the cattle when they are subsequently sold? ... (b) The feedlot operator is considered the supplier of the cattle when they are sold. ...

20 July 2009 GST/HST Ruling 115771 - [Application of the GST/HST to Granola Products]

You specifically request that paragraphs 1(h) and (m) of Part III of Schedule VI, as well as meal replacement products and nutritional supplements be considered when determining the tax status of the Product. ... Based on the Product's nutrition facts, the Product does not meet the requirements outlined in the Food and Drug Regulations to be considered either a meal replacement or a nutritional supplement. ... Based upon the Product's composition, it is considered to be a granola product and not a cereal bar. ...

30 March 2010 GST/HST Ruling 111798 - [Application of the GST/HST to Health Food]

A product that is marketed for its beneficial effects and that is added to a food or beverage simply as a way to consume it would not be considered an ingredient. ... " Products commonly described as dietary supplements are not considered to be basic groceries. ... Although these products may contain some essential nutritional elements, they are not considered to be basic groceries. ...

7 April 2010 GST/HST Ruling 114205 - Application of GST/HST to XXXXX Juice

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. ... Products commonly described as dietary supplements are not considered to be basic groceries. ... Although these products may contain some essential nutritional elements, they are not considered to be basic groceries. ...

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