Hyperlaw

Provision

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)* of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable school cafeteria food and beverages. S.C. 1990, c. 45, s. 12

s. 1

[Repealed]

Interpretation

s. 2

In these Regulations, Act means the Excise Tax Act. (Loi)

Prescribed Food and Beverages

s. 3

For the purposes of section 12 of Part III of Schedule V to the Act, the following are prescribed food and beverages:

s. 3(a)

carbonated beverages;

s. 3(b)

beverages included in paragraph 1(d) of Part III of Schedule VI to the Act, when sold in cans, cartons or bottles; and

s. 3(c)

foods included in any of paragraphs 1(e) to (l) of Part III of Schedule VI to the Act, when prepackaged for sale to consumers.