SOR/91-29199012

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20196

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EXCISE TAX ACTSchool Cafeteria Food and Beverages (GST/HST) RegulationsP.C.1990-2738 199012

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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

1[Repealed, SOR/2002-277, s. 7]

Interpretation

2In these Regulations, Act means the Excise Tax Act. (Loi)

Prescribed Food and Beverages

3For the purposes of section 12 of Part III of Schedule V to the Act, the following are prescribed food and beverages:(a)carbonated beverages;(b)beverages included in paragraph 1(d) of Part III of Schedule VI to the Act, when sold in cans, cartons or bottles; and(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.