I-1 - Retail Sales Tax Act

Section 18.1 Disposition versions

1994-06-17

18.1. Notwithstanding paragraph g of section 17 and subject to paragraph g.2 of the said section, the tax provided for in this chapter applies to sales of the following property, other than sales that are exempt supplies described in Part II, III or VI of Schedule V to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15):

(a)  beer, malt liquor, spirits, wine or other alcoholic beverages;

(b)  non-alcoholic malt beverages;

(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;

(e)  goods that, when added to water, produce a beverage described in paragraph d;

(f)  candies, confectionery that may be classed as candy, or any goods sold as candies, such as candy floss, chocolate and chewing gum, whether naturally or artificially sweetened, and including fruits, seeds, popcorn and nuts when they are coated or treated with chocolate, molasses, honey, syrup, sugar, candy or artificial sweeteners;

(g)  sticks, chips or curls, such as cheese sticks, potato sticks, bacon crisps, corn chips, potato chips or cheese curls, and other similar snack foods, brittle pretzels or popcorn, but not including any product that is sold primarily as a breakfast cereal;

(h)  salted seeds or salted nuts;

(i)  granola products, but not including any product that is sold primarily as a breakfast cereal;

(j)  snack mixtures that contain cereals, dried fruit, seeds, nuts or any other edible product, but not including any mixture that is sold primarily as a breakfast cereal;

(k)  ice lollies or flavoured, coloured or sweetened ice waters, whether frozen or not;

(l)  ice cream, frozen pudding, ice milk, sherbet, frozen yoghurt or any product that contains any of those products, when packaged in single servings;

(m)  fruit drops, rolls or bars or similar fruit-based snack foods;

(n)  doughnuts, cookies, croissants with sweetened coating, icing or filling, cakes, muffins, pastries, pies, tarts or similar products (but not including bread products without sweetened coating, icing or filling, such as bagels, croissants, English muffins or bread rolls) 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;

(o)  pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, or beverages, other than unflavoured milk, except

i.  when prepared an 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;

(p)  the following prepared foods and beverages sold in a form suitable for immediate consumption, either where sold or elsewhere:

i.  food or beverages heated for consumption,

ii.  prepared salads,

iii.  sandwiches and similar products,

iv.  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food,

v.  ice cream, frozen pudding, ice milk, sherbet, frozen yoghurt or a product containing any of those products when sold in single servings and dispensed at the place where it is sold, and

vi.  beverages dispensed at the place where they are sold;

(q)  food or beverages sold through a vending machine;

(r)  food or beverages 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 q, 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 n, the product is not sold for consumption at the establishment and,

(1)  is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or

(2)  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five.

1990, c. 7, s. 4; 1990, c. 60, s. 16; 1994, c. 22, s. 36.

1991-01-01

18.1. Notwithstanding paragraph g of section 17 and subject to paragraph g.2 of the said section, the tax provided for in this chapter applies to sales of the following property, other than sales that are exempt supplies described in Part II, III or VI of Schedule V to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15):

(a)  beer, malt liquor, spirits, wine or other alcoholic beverages;

(b)  non-alcoholic malt beverages;

(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;

(e)  goods that, when added to water, produce a beverage described in paragraph d;

(f)  candies, confectionery that may be classed as candy, or any goods sold as candies, such as candy floss, chocolate and chewing gum, whether naturally or artificially sweetened, and including fruits, seeds, popcorn and nuts when they are coated or treated with chocolate, molasses, honey, syrup, sugar, candy or artificial sweeteners;

(g)  sticks, chips or curls, such as cheese sticks, potato sticks, bacon crisps, corn chips, potato chips or cheese curls, and other similar snack foods, brittle pretzels or popcorn, but not including any product that is sold primarily as a breakfast cereal;

(h)  salted seeds or salted nuts;

(i)  granola products, but not including any product that is sold primarily as a breakfast cereal;

(j)  snack mixtures that contain cereals, dried fruit, seeds, nuts or any other edible product, but not including any mixture that is sold primarily as a breakfast cereal;

(k)  ice lollies or flavoured, coloured or sweetened ice waters, whether frozen or not;

(l)  ice cream, frozen pudding, ice milk, sherbet, frozen yoghurt or any product that contains any of those products, when packaged in single servings;

(m)  fruit drops, rolls or bars or similar fruit-based snack foods;

(n)  doughnuts, cookies, croissants with sweetened coating, icing or filling, cakes, muffins, pastries, pies, tarts or similar products (but not including bread products without sweetened coating, icing or filling, such as bagels, croissants, English muffins or bread rolls) 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;

(o)  pudding, yoghurt or beverages, other than unflavoured milk, other than when packaged for sale to consumers in multiples of single servings or in a quantity exceeding a single serving or when prepared and packaged specially for consumption by babies;

(p)  the following prepared foods and beverages sold in a form suitable for immediate consumption, either where sold or elsewhere:

i.  food or beverages heated for consumption,

ii.  prepared salads,

iii.  sandwiches and similar products,

iv.  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food,

v.  ice cream, frozen pudding, ice milk, sherbet, frozen yoghurt or a product containing any of those products when sold in single servings and dispensed at the place where it is sold, and

vi.  beverages dispensed at the place where they are sold;

(q)  food or beverages sold through a vending machine;

(r)  food or beverages 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 q, 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 n, the product is not sold for consumption at the establishment and,

(1)  is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or

(2)  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five.

1990, c. 7, s. 4; 1990, c. 60, s. 16.

1990-04-11

18.1. For the purposes of paragraph g of section 17, the tax provided for by this chapter applies to

(a)  sales of candies, except maple sugar and maple taffy;

(b)  sales of alcohol, beer elsewhere than in taverns, aerated water to which essence or syrup has been added, spirits or wine, the price of which is not taxed under the Meals and Hotels Tax Act (chapter T-3);

(c)  sales of food products intended for household pets, except those purchased by a person who, as part of an enterprise, raises or keeps such pets for sale.

For the purposes of the first paragraph, aerated water to which essence or syrup has been added does not include a beverage prepared from drinking water and fruit juice, concentrated fruit juice, fruit or a mixture of such components in which the proportion of fruit juice is not less than 12 % and alcohol, spirits or wine include neither a blueberry-based alcoholic beverage nor cider.

1982, c. 38, s. 7; 1985, c. 25, s. 10; 1986, c. 15, s. 22; 1990, c. 7, s. 4.

1986-05-27

18.1. For the purposes of paragraph g of section 17, the tax provided for by this chapter applies to

(a)  sales of candies, except maple sugar and maple taffy;

(b)  sales of alcohol, beer elsewhere than in taverns, aerated water to which essence or syrup has been added, spirits or wine, the price of which is not taxed under the Meals and Hotels Tax Act (chapter T-3);

(c)  sales of food products intended for household pets, except those purchased by a person who, as part of an enterprise, raises or keeps such pets for sale.

For the purposes of the first paragraph, aerated water to which essence or syrup has been added does not include a beverage prepared from drinking water and fruit juice, concentrated fruit juice, fruit or a mixture of such components in which the proportion of fruit juice is not less than 12%.

1982, c. 38, s. 7; 1985, c. 25, s. 10; 1986, c. 15, s. 22.

1985-06-20

18.1. For the purposes of paragraph g of section 17, the tax provided for by this Act applies to sales of candies, except maple sugar and maple taffy, and to sales of alcohol, beer elsewhere than in taverns, aerated water to which essence or syrup has been added, spirits or wine, the price of which is not taxed under the Meals and Hotels Tax Act (chapter T-3).

For the purposes of the first paragraph, aerated water to which essence or syrup has been added does not include a beverage prepared from drinking water and fruit juice, concentrated fruit juice, fruit or a mixture of such components in which the proportion of fruit juice is not less than 12%.

1982, c. 38, s. 7; 1985, c. 25, s. 10.

1982-06-23

18.1. For the purposes of paragraph g of section 17, the tax provided for by this Act applies to sales of candies, except maple sugar and maple taffy, and to sales of alcohol, beer elsewhere than in taverns, aerated water to which essence or syrup has been added, spirits or wine, the price of which is not taxed under the Meals and Hotels Tax Act (chapter T-3).

1982, c. 38, s. 7.