Excise Tax Act — E-15 1
1 Supplies of food or beverages for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages), other than supplies of (a) wine, spirits, beer, malt liquor or other alcoholic beverages; (b) cannabis products , as defined in section 2 of the Excise Act, 2001 ; (c) carbonated beverages; (d) non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of (i) a natural fruit juice or combination of natural fruit juices, or (ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state, or goods that, when added to water, produce a beverage included in this paragraph; (e) candies, confectionery that may be classed as candy, or any goods sold as candies, such as candy floss, chewing gum and chocolate, whether naturally or artificially sweetened, and including fruits, seeds, nuts and popcorn when they are coated or treated with candy, chocolate, honey, molasses, sugar, syrup or artificial sweeteners; (f) chips, crisps, puffs, curls or sticks (such as potato chips, corn chips, cheese puffs, potato sticks, bacon crisps and cheese curls), other similar snack foods or popcorn and brittle pretzels, but not including any product that is sold primarily as a breakfast cereal; (g) salted nuts or salted seeds; (h) granola products, but not including any product that is sold primarily as a breakfast cereal; (i) snack mixtures that contain cereals, nuts, seeds, dried fruit or any other edible product, but not including any mixture that is sold primarily as a breakfast cereal; (j) ice lollies, juice bars, flavoured, coloured or sweetened ice waters, or similar products, whether frozen or not; (k) 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, when packaged or sold in single servings; (l) fruit bars, rolls or drops or similar fruit-based snack foods; (m) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating; (n) beverages (other than unflavoured milk) or pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, except (i) when prepared and prepackaged specially for consumption by babies, (ii) when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or (iii) when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving; (o) food or beverages heated for consumption; (o.1) salads not canned or vacuum sealed; (o.2) sandwiches and similar products other than when frozen; (o.3) platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food; (o.4) beverages dispensed at the place where they are sold; (o.5) food or beverages sold under a contract for, or in conjunction with, catering services; (p) food or beverages sold through a vending machine; (q) food or beverages when sold at an establishment at which all or substantially all of the sales of food or beverages are sales of food or beverages included in any of paragraphs (a) to (p) except where (i) the food or beverage is sold in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or (ii) in the case of a product described in paragraph (m), (A) th