Words and Phrases - "cafeteria"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

GST/HST Memorandum 20-5 “School Cafeterias, University and Public College Meal Plans, and Food Service Providers” December 2019

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 12

“Primarily to students”

3. The phrase “primarily to students” means that where a school cafeteria supplies food and beverages (other than...

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Words and Phrases
cafeteria