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[Repealed]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.