School Cafeteria Food and Beverages （GST/HST） Regulations

　　SOR/91-29

　　EXCISE TAX ACT

　　Registration 1990-12-18

　　School Cafeteria Food and Beverages （GST/HST） Regulations

　　P.C. 1990-2738  1990-12-18

　　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 [Repealed, SOR/2002-277, s. 7]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

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

　　PRESCRIBED FOOD AND BEVERAGES

　　3. For 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.