Deduction for Provincial Rebate (GST/HST) Regulations — 1
ng in which, (a) is an exempt supply included in Part III of Schedule V to the Act; or (b) would be an exempt supply included in Part III of Schedule V to the Act but for the fact that the supplier of the service has made an election under that Part. ( cours admissible ) qualifying food and beverages means food or beverages (other than wine, spirits, beer, malt liquor or other alcoholic beverages) for human consumption that are, having regard to the nature of the product, the quantity sold or its packaging, sold in a form suitable for immediate consumption and that are (a) food or beverages heated for consumption; (b) salads not canned or vacuum sealed; (c) sandwiches and similar products other than when frozen; (d) platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food; (e) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products if they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six; (f) ice cream, ice milk, sherbet, frozen yoghurt, frozen pudding or non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, sold in single servings and not prepackaged; (g) food, the supply of which is a taxable supply (other than a zero-rated supply) that would be a zero-rated supply included in section 1 of Part III of Schedule VI to the Act if that section were read without reference to paragraph (q); (h) non-carbonated beverages dispensed at the place where they are sold; (i) any of the following beverages, the supply of which is not a zero-rated supply: (i) milk (flavoured or unflavoured), (ii) soy, rice or almond-based beverages or other similar non-dairy substitutes for milk, or (iii) non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain 25% or more by volume of a natural fruit juice or combination of natural fruit juices or of a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state; (j) any of the following beverages sold to a person at the same time as food or beverages that are described in any of paragraphs (a) to (i) and the supply of which is not a zero-rated supply: (i) carbonated beverages dispensed at the place where they are sold, or (ii) beverages (other than those described in any of paragraphs (a), (h) and (i)), provided that all of the following circumstances are satisfied: (A) the cans, bottles or other primary containers in which they are sold contain a quantity not exceeding a single serving, and (B) the beverages are not sold in multiples, prepackaged by the manufacturer or producer, of single servings; or (k) any of the following food, sold to a person together with food or beverages that are described in any of paragraphs (a) to (i) for a single consideration: (i) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products if they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, (ii) ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, prepackaged and sold in single servings, or (iii) food described in any of paragraphs 1(e) to (j) and (l) of Part III of Schedule VI to the Act. ( aliments et boissons admissibles ) qualifying heating oil means fuel (other than heavy fuel oil or fuel sold as fuel for use in internal combustion engines) that is suitable for use as heating oil and is marketed or sold as fuel for use as heating oil for heating homes, buildings or similar structures. ( huile de chauffage admissible ) qualifying newspaper means a print newspaper (other than a flyer, insert, magazine, periodical or shopper) that contains news, editorials, feat