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Products such as those itemised in paragraph 1(k) are considered to be "packaged as single servings" if each individual serving is packaged in its own right. Further, they are considered to be "sold in single servings" if they are designed and marketed for sale as single servings. ... As the product in question is individually wrapped, it is considered "packaged in single servings" and as it is designed and marketed for sale in single servings it is considered to be "sold in single servings". ...

Further, paragraphs 148 to 150 of this publication provide information regarding products that are considered dietary supplements that are consumed for their therapeutic or preventative effects and are taxable at 6% GST or 14% HST, as applicable. Paragraphs 155 to 159 provide factors the CRA considers when determining if a particular product is considered a dietary supplement or a food, beverage or ingredient. ... Please note that supplies of XXXXX's in the gel cap form are not considered an ingredient, but rather a dietary supplement. ...

Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. Additionally, a product that is marketed for its beneficial effects, and that is added to a food or beverage simply as a means of consuming it, would not be considered by an average consumer as an ingredient simply because it is ingested in this manner. 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. ...

Paragraph 105 states: Salads are considered to include ingredients such as chopped, shredded, diced, sliced, or pureed vegetables, meat, fish, egg, or other food supplied with a dressing and/or seasonings(s), whether or not the dressing is mixed with the other ingredients. 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. ...

Several factors are to be considered when determining whether products are similar to the products specifically listed in paragraph 1(f). Factors that must be considered are the properties of the product, labelling, packaging, and marketing. As there are many variations in packaging, product names, and in the actual products themselves, each product must be considered individually. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... If a unit is the individual's primary place of residence, it will be considered to be for use and enjoyment of the individual as a place of residence. ...

Products of this sort are considered dietary supplements and are consumed for actual or perceived health benefits. ... 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. ... Products that perform similar cleansing functions and are in different formats, such as pill or capsule format, are also considered dietary supplements and supplies of these products are also subject to the GST/HST. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... If a unit is the individual's primary place of residence, it will be considered to be for use and enjoyment of the individual as a place of residence. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... If a unit is the individual's primary place of residence, it will be considered to be for use and enjoyment of the individual as a place of residence. ...

For example products that claim to have therapeutic or preventative effects, or claim to enhance performance or physique are represented as being for another purpose and so are not considered to be basic groceries. Additionally, a product that is marketed for its beneficial effects, and that is added to a food or beverage simply as a means of consuming it, would not be considered by an average consumer as an ingredient simply because it is ingested in this manner. 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. ...