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As such, a trust is considered a separate person from its trustees and beneficiaries. ...

More specifically, the [ABC] services supplied by [the Company] would not meet the conditions for zero-rating under section 9 of part V of Schedule VI by virtue of the fact that the services would not be considered to be advisory, consulting or research services. ...

Paragraph 160 of the Memorandum 4.3 Basic Groceries states that "Meal replacement products and nutritional supplements that qualify as meal replacements or nutritional supplements (and not dietary supplements) under the Food and Drugs Act and Regulations are considered to be zero-rated basic groceries. ...

As the Product is considered to be a granola product that is not sold primarily as a breakfast cereal, it falls under the exclusion pursuant to paragraph 1(h) of Part III of Schedule VI, and is taxable at 5% GST or 13% HST, as applicable. ...

Product 1 and Product 2 are considered to be "similar products" under paragraph 1(m). ...

As the Product is considered to be a granola product that is not sold primarily as a breakfast cereal, it falls under the exclusion pursuant to paragraph 1(h) of Part III of Schedule VI, and is taxable at 5% GST or 13% HST, as applicable. ...

The supply is considered to be one of coupons made for consideration. ...

The Product is considered to be a single supply of ingredients under section 1 of Part III of Schedule VI. ...

As the Product is considered to be a granola product that is not sold primarily as a breakfast cereal, it falls under the exclusion pursuant to paragraph 1(h) of Part III of Schedule VI, and is taxable at 5% GST or 13% HST, as applicable. ...

The Product is considered to be yogurt for GST/HST purposes. As none of the exclusions included in paragraphs (a) to (r) of section 1 of Part III of Schedule VI apply in this case, supplies of the Product are zero-rated. ...