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Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, must be considered to be a food or beverage by the average consumer. ... Among other factors, the CRA will consider labelling, packaging and marketing to determine whether a product would be considered a "food", "beverage", or "ingredient". ... Product E is considered to be food. As previously mentioned, supplies of food are zero-rated unless one of the exclusions in paragraphs 1(a) through 1(r) of Part III of Schedule VI to the ETA applies. ...

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. ... With respect to the XXXXX caplets, products in capsule form are prima facie considered to be dietary supplements and therefore the XXXXX caplets are taxable. ...

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. ... These products, commonly described as "dietary supplements", are not considered to be food, beverages or ingredients, and are taxable at 7% GST or 15% HST. ... 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. ...

A combination of one ingredient mixed with a dressing or seasoning(s) that is sold or represented as a salad is also considered a salad. Fruit salads and gelatine salads generally do not need a dressing to be considered a salad. ... Products I and J are not considered to be salads for purposes of paragraph 1(o.1). ...

Ruling Requested You would like to know if the Corporation would be considered to be a non-profit organization as defined in subsection 123(1) of the ETA. Ruling Given Based on the facts set out above, we rule that the Corporation is considered to be a person organized solely for a purpose other than profit, with no part of its income payable to or otherwise available for the personal benefit of any member, and if it in fact operates for a purpose other than profit it would qualify as an NPO under subsection 123(1) of the ETA. ... Entities organized solely for a non-commercial public purpose will be considered organized for non-profit purposes. ...

As you are aware, the Excise Tax Act (the Act) provides that certain activities concerning specific financial instruments are considered to qualify as supplies of financial services and are exempt supplies under the Act. ... However, as XXXXX, pointed out in her April 12, 1991, letter to you, your provincial counterparts are considered to be provincial crown corporations and, in accordance with the Constitution Act, enjoy protection from taxation by another level of government. ... However, when XXXXX, which is not considered part of the provincial government, in turn uses these funds to acquire goods or services, there is no provision in the Excise Tax Act that serves to exempt XXXXX from paying any GST that might be exigible. ...

. •   XXXXX is not a Crown Corporation and is not considered to be a government entity that is exempt of paying the GST under the Reciprocal Taxation Agreement. •   XXXXX responsibilities are set out XXXXX[.] •   The cost of the operating expenses of XXXXX is considerably higher than the value of the fares collected. ... Ruling Given Based on the facts set out above, we rule that the supply of transportation services made by XXXXX to members of the public are considered to be supplies made in the course of a commercial activity for purposes of the Excise Tax Act, and are taxable at a rate of 7%. ... Although XXXXX primary purpose is to supply public passenger transportation services, XXXXX is not a division, department or agency of a government, nor is it considered to be a non-profit organization. ...

Thus, it is not the views of individuals or persons with special dietary concerns or requirements that will determine whether a product would be considered to be an ingredient. ... 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. ... Among other factors, the CRA will consider labelling, packaging and marketing to determine whether a product would be considered a "food", "beverage", or "ingredient". ...

We also considered the following additional statements submitted in your reconsideration request. 1. ... Explanation Having carefully considered the additional information and comments provided in your letter and accompanying documents, our position regarding the application of GST/HST to XXXXX remains as outlined in our ruling letter of XXXXX. ... Also, it states that products commonly referred to as dietary supplements are not considered to be basic groceries and are not within the scope of section 1 of Part III of Schedule VI. ...

A gift card supplied for no consideration, as described in the facts above, is considered money supplied on account for which no supply has yet been made and, accordingly, is not subject to GST/HST at the time of supply; it is neither a coupon for purposes of section 181, nor a gift certificate for purposes of section 181.2. 2. ... A gift card must have the characteristics of a gift certificate as described in GST/HST Policy Statement P-202, Gift Certificates, to be considered a gift certificate within section 181.2; in other words, for a gift card to be considered a gift certificate, the gift card must have a value; be redeemable for the purchase of property or a service; consideration must have been given; be transferable, and have no intrinsic value. ... A gift card issued for no consideration as described in the above facts is considered money supplied on account for which no supply has yet been made and, accordingly, is not subject to GST/HST at the time of supply. ...