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In reference to the exclusion noted, a can, bottle or other primary container in which a beverage is sold is considered to be a single serving when the beverage’s volume is less than 600 ml. ...

Activities involving music entertainment or appreciation and recreational courses that include an element of music (e.g. ballroom dancing, aerobics) would not be considered music lessons. ...

Paragraph 1(m) of Part III of Schedule VI excludes from zero-rating: "Cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating;" It is our position that the Product is considered to be "similar products" for the purpose of paragraph 1(m) of Part III of Schedule VI. ...

Goods that are zero-rated under paragraph 1(m) of Part III of Schedule VI, as they are not considered to be "sweetened goods", are listed in paragraph 94 of Memoranda Series 4.3 and include crackers. ...

Paragraph 1(m) of Part III of Schedule VI excludes from zero-rating: "Cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single servingi, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating;" It is our position that the bars are considered to be "similar products" for the purpose of paragraph 1(m) of Part III of Schedule VI. ...

All factors must be considered in determining whether a product falls within paragraph 1(f) of Part III of Schedule VI. ...

"Postage" is generally considered to mean the charge or surcharge payable for the collection, transmission and delivery by the Canada Post Corporation of goods (i.e., mail). ...

" As such, for GST/HST purposes, the supply by way of lease of the XXXXX acres is considered to be a business carried on by the Vendor. ...

The Company's XXXXX would be considered workshops for GST/HST purposes. ...

Moreover, to be considered an ingredient, the final product must, in and of itself, be a food or beverage. ...