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Therefore, if the Products are fertilizers for purposes of section 5 of Schedule VI to the ETA, the importations would be considered non-taxable as per section 6 of Schedule VII to the ETA, where the packaging and quantity criteria are met. ... GI-048 lists four requirements all of which must be met for a product to be considered a fertilizer for GST/HST purposes. 1. ... For example, the Products are not supplied with a “guaranteed analysis” verified by a laboratory analysis since the Products are not supplied as fertilizers and are not considered to be fertilizers under the Fertilizers Act. ...

The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All factors must be considered in determining whether a product falls within paragraph 1(f). ...

In determining the tax status of a particular product, it is the composition of each particular product that must be considered to determine if a particular product is a food or beverage for human consumption which is eligible for zero-rating. ... Therefore, the Product is considered to be an "other product similar to pudding" based upon its texture. As the Product is considered to be similar to pudding, the supply will fall under subparagraph 1(n)(ii) of Part III of Schedule VI. ...

The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) 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. ...

The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... The Product name and labelling includes the term XXXXX All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) 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. ...

The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) 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. ...

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 as the Product is sweet, light in texture and is generally served as a dessert. ... For example, a supply of two bagels, two muffins and two doughnuts, purchased from a doughnut shop (when they are not individually packaged), is considered to be six single servings for the purposes of paragraph 1(m) of Part III of Schedule VI, and therefore zero-rated. ... " For example, where two bread rolls, two muffins, and two of the Products from a grocer's bulk bins are supplied in separate packages, each package is considered to be a separate supply. ...

., dried apples and pears), would be considered a snack mixture and, therefore, taxable at 5% GST or 13% HST, as applicable. A product containing only one type of fruit is not considered to be a snack mixture. ... Boxes of the Product contain packages of a single fruit (either Variety A or Variety B) that are not considered a snack mixture and are not excluded from zero-rating under paragraph 1(i) of Part III of Schedule VI. ...

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 seasoning(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. ...

Further, two or more varieties of the same kind of ingredient, such as two or more varieties of freeze-dried fruit are considered to be snack mixtures. The supply of the Product in a multiple fruit format is considered a snack mixture. ... The Product in a single fruit is not considered a snack mixture. For your convenience, find enclosed a copy of GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ...