The label states that the oil is ideal as a cooking oil or as a massage oil. For example, a box containing eight tarts may contain four cellophane packages, each containing two tarts. It should be noted that no one factor is determinative of the nature of a product and changes in the labelling, packaging and/or marketing would not necessarily result in a change in status. Food selling is commonly organized into two groups - food retail and foodservice. The ingredients have been combined before the product is sold. If, however, it is determined that catering services have not been provided, it is possible that other provisions of the Act would apply to the facts that may cause the activity to be taxable. This information includes ingredients and net weight. If a store owner unwraps an ice cream product that was packaged for sale as a single serving immediately before selling it to the consumer, the supply of the product remains taxable as it is designed or marketed to be sold as a single serving. Ingredients: potatoes, corn or corn meal. The product is sold in 250 gram boxes in the cracker section of the supermarket and it is also sold in 50 gram bags. The HST was adopted in Ontario on July 1st, 2010. These supplies are not zero-rated under paragraph 1(n) of Part III of Schedule VI as they are excluded from zero-rating by either paragraphs 1(c) or 1(d). Products in tablet, pill, capsule, or similar form are not considered to be food as they are usually represented as having a beneficial or therapeutic purpose. The supply of these goods is zero-rated unless excluded from zero-rating by paragraph 1(q) of Part III of Schedule VI. This does not include some products commonly considered food that are often imported and sold as concentrated pastes (e.g. Beverages excluded from zero-rating under paragraph 1(n) of Part III of Schedule VI when a manufacturer's package containing only one single serving is supplied include: 33. The product is not labelled as a juice or a beverage. A mixed supply of six or more single servings of these goods is zero-rated. As such, de-alcoholized wines are considered wine for the purposes of paragraph 1(a) of Part III of Schedule VI. Sch. Supplies of products known as trail mixes that contain various combinations of the products described in paragraphs 66 to 68 of this memorandum are taxable. 156. They also claim that the herbs in Fibre Mix create powerful detoxification effects. Protein bars offer higher amounts of protein than traditional snack bars. However, if a product is marketed as an ingredient and for another use (e.g., as snack food), that product may be excluded from zero-rating by one of the exceptions listed in paragraphs (a) to (r) of Section 1 of Part III of Schedule VI. Fyber is composed of various grains and is fortified with vitamins and minerals. Manufacturers' packages of two or more single servings are zero-rated, as are all servings larger than a single serving. The mixture should be drunk immediately after preparation and 20 minutes before a meal. The term "basic groceries" refers to food, beverages and ingredients. It is promoted on the label as "take the taste and crunch of potato chips and give them a whole new spin" and "bite sized potato crisp". Your email address will not be published. A listing of active or medicinal ingredients. Most supplies of bulk or unbottled water are made by municipalities via a water distribution system to residences within the municipalities. Product D main ingredients include potato pieces, rice pieces and seasonings. With the introduction of the HST in Ontario and British Columbia (which will also be harmonizing its sales tax with the GST on July 1) new place-of-supply rules have been announced.