Words and Phrases - "cafeteria"

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

“Primarily to students”

3. The phrase “primarily to students” means that where a school cafeteria supplies food and beverages (other than supplies of prescribed food or beverages or food or beverages supplied through a vending machine) to both students and non‑students, more than 50% of the supplies must be to students of the particular school in order for the exemption to apply. If the supply of food and beverages in the cafeteria is made primarily to students of the school, all supplies of food and beverages made in the cafeteria are exempt except for food or beverages that are prescribed, supplied through a vending machine or supplied for a private party, reception, meeting or similar private event.

“Cafeteria”

4. In elementary or secondary schools that do not have cafeterias, food and beverages may be provided to the students in classrooms, gymnasiums or other designated areas. For the purposes of section 12 of Part III of Schedule V, such spaces are considered to be cafeterias.

Example of “private” meeting - home and school meeting

Example 2

A secondary school’s parent association holds monthly meetings at the school to discuss various school-related topics. The company that supplies lunches to the students of the school also makes lunches available to those attending the parent association’s meetings, which are private meetings. Private meetings are excluded … .

Fast food chain could supply the school cafeteria lunches

5. At some elementary and secondary schools, a supplier, such as a fast‑food chain or a private company, supplies lunches directly to students within the school. The exemption under section 12 … applies to the supplies of such lunches, provided that the supplies are made primarily to students in a location determined to be a school cafeteria.

Words and Phrases
cafeteria