T-0.1 - Act respecting the Québec sales tax

Section 177 Disposition versions

2019-06-19

177. Supplies of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages, other than supplies of the following, are zero-rated supplies:

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

(1.1)  grapes, juice and must, whether concentrated or not, malt, malt extract and other similar products intended for the making of wine or beer;

(1.2)  cannabis products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22);

(2)  (paragraph repealed);

(3)  carbonated beverages;

(4)  non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of

(a)  a natural fruit juice or combination of natural fruit juices; or

(b)  a natural fruit juice or combination of natural fruit juices that have been reconstituted;

(5)  goods that, when added to water, produce a beverage described in paragraph 4;

(6)  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;

(7)  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;

(8)  salted seeds or salted nuts;

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

(10)  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;

(11)  ice lollies, juice bars, flavoured, coloured or sweetened ice waters, or similar products, whether frozen or not;

(12)  ice cream, frozen pudding, ice milk, sherbet or frozen yoghurt, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged or sold in single servings;

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

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

(a)  they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(b)  they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

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

(a)  when prepared and prepackaged specially for consumption by babies,

(b)  when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or

(c)  when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;

(16)  food or beverages heated for consumption;

(16.1)  salads not canned or vacuum sealed;

(16.2)  sandwiches and similar products other than when frozen;

(16.3)  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food;

(16.4)  beverages dispensed at the place where they are sold;

(16.5)  food or beverages sold under a contract for, or in conjunction with, catering services;

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

(18)  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 described in any of paragraphs 1 to 17, except where

(a)  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

(b)  in the case of a product described in paragraph 14, the product is not sold for consumption at the establishment and

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

ii.  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five; and

(19)  unbottled water, other than ice.

1991, c. 67, s. 177; 1994, c. 22, s. 448; 1997, c. 14, s. 334; 1997, c. 85, s. 515; 2015, c. 24, s. 173; 2019, c. 14, s. 543.

2015-10-26

177. Supplies of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages, other than supplies of the following, are zero-rated supplies:

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

(1.1)  grapes, juice and must, whether concentrated or not, malt, malt extract and other similar products intended for the making of wine or beer;

(2)  (paragraph repealed);

(3)  carbonated beverages;

(4)  non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of

(a)  a natural fruit juice or combination of natural fruit juices; or

(b)  a natural fruit juice or combination of natural fruit juices that have been reconstituted;

(5)  goods that, when added to water, produce a beverage described in paragraph 4;

(6)  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;

(7)  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;

(8)  salted seeds or salted nuts;

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

(10)  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;

(11)  ice lollies, juice bars, flavoured, coloured or sweetened ice waters, or similar products, whether frozen or not;

(12)  ice cream, frozen pudding, ice milk, sherbet or frozen yoghurt, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged or sold in single servings;

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

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

(a)  they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(b)  they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

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

(a)  when prepared and prepackaged specially for consumption by babies,

(b)  when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or

(c)  when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;

(16)  food or beverages heated for consumption;

(16.1)  salads not canned or vacuum sealed;

(16.2)  sandwiches and similar products other than when frozen;

(16.3)  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food;

(16.4)  beverages dispensed at the place where they are sold;

(16.5)  food or beverages sold under a contract for, or in conjunction with, catering services;

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

(18)  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 described in any of paragraphs 1 to 17, except where

(a)  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

(b)  in the case of a product described in paragraph 14, the product is not sold for consumption at the establishment and

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

ii.  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five; and

(19)  unbottled water, other than ice.

1991, c. 67, s. 177; 1994, c. 22, s. 448; 1997, c. 14, s. 334; 1997, c. 85, s. 515; 2015, c. 24, s. 173.

1997-12-19

177. Supplies of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages, other than supplies of the following, are zero-rated supplies:

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

(1.1)  grapes, juice and concentrated or non-concentrated must, malt, malt extract and other similar products intended for the making of wine or beer;

(2)  (paragraph repealed);

(3)  carbonated beverages;

(4)  non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of

(a)  a natural fruit juice or combination of natural fruit juices; or

(b)  a natural fruit juice or combination of natural fruit juices that have been reconstituted;

(5)  goods that, when added to water, produce a beverage described in paragraph 4;

(6)  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;

(7)  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;

(8)  salted seeds or salted nuts;

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

(10)  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;

(11)  ice lollies, juice bars, flavoured, coloured or sweetened ice waters, or similar products, whether frozen or not;

(12)  ice cream, frozen pudding, ice milk, sherbet or frozen yoghurt, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged or sold in single servings;

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

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

(a)  they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(b)  they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

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

(a)  when prepared and prepackaged specially for consumption by babies,

(b)  when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or

(c)  when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;

(16)  food or beverages heated for consumption;

(16.1)  salads not canned or vacuum sealed;

(16.2)  sandwiches and similar products other than when frozen;

(16.3)  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food;

(16.4)  beverages dispensed at the place where they are sold;

(16.5)  food or beverages sold under a contract for, or in conjunction with, catering services;

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

(18)  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 described in any of paragraphs 1 to 17, except where

(a)  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

(b)  in the case of a product described in paragraph 14, the product is not sold for consumption at the establishment and

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

ii.  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five; and

(19)  unbottled water, other than ice.

1991, c. 67, s. 177; 1994, c. 22, s. 448; 1997, c. 14, s. 334; 1997, c. 85, s. 515.

1997-05-22

177. Supplies of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages, other than supplies of the following, are zero-rated supplies:

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

(1.1)  grapes, juice and concentrated or non-concentrated must, malt, malt extract and other similar products intended for the making of wine or beer;

(2)  non-alcoholic malt beverages;

(3)  carbonated beverages;

(4)  non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25 % by volume of

(a)  a natural fruit juice or combination of natural fruit juices; or

(b)  a natural fruit juice or combination of natural fruit juices that have been reconstituted;

(5)  goods that, when added to water, produce a beverage described in paragraph 4;

(6)  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;

(7)  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;

(8)  salted seeds or salted nuts;

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

(10)  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;

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

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

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

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

(a)  they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(b)  they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

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

(a)  when prepared and prepackaged specially for consumption by babies,

(b)  when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or

(c)  when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;

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

(a)  food or beverages heated for consumption,

(b)  prepared salads,

(c)  sandwiches and similar products,

(d)  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food,

(e)  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

(f)  beverages dispensed at the place where they are sold;

(17)  food or beverages sold through a vending machine; and

(18)  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 described in any of paragraphs 1 to 17, except where

(a)  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

(b)  in the case of a product described in paragraph 14, the product is not sold for consumption at the establishment and

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

ii.  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five;

(19)  unbottled water, other than ice.

1991, c. 67, s. 177; 1994, c. 22, s. 448; 1997, c. 14, s. 334.

1994-06-17

177. Supplies of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages, other than supplies of the following, are zero-rated supplies:

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

(2)  non-alcoholic malt beverages;

(3)  carbonated beverages;

(4)  non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25 % by volume of

(a)  a natural fruit juice or combination of natural fruit juices; or

(b)  a natural fruit juice or combination of natural fruit juices that have been reconstituted;

(5)  goods that, when added to water, produce a beverage described in paragraph 4;

(6)  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;

(7)  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;

(8)  salted seeds or salted nuts;

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

(10)  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;

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

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

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

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

(a)  they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(b)  they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

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

(a)  when prepared and prepackaged specially for consumption by babies,

(b)  when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or

(c)  when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;

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

(a)  food or beverages heated for consumption,

(b)  prepared salads,

(c)  sandwiches and similar products,

(d)  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food,

(e)  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

(f)  beverages dispensed at the place where they are sold;

(17)  food or beverages sold through a vending machine; and

(18)  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 described in any of paragraphs 1 to 17, except where

(a)  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

(b)  in the case of a product described in paragraph 14, the product is not sold for consumption at the establishment and

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

ii.  is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five;

(19)  unbottled water, other than ice.

1991, c. 67, s. 177; 1994, c. 22, s. 448.

1992-07-01

177. Supplies of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages, other than supplies of the following, are zero-rated supplies:

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

(2)  non-alcoholic malt beverages;

(3)  carbonated beverages;

(4)  non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25 % by volume of

(a)  a natural fruit juice or combination of natural fruit juices; or

(b)  a natural fruit juice or combination of natural fruit juices that have been reconstituted;

(5)  goods that, when added to water, produce a beverage described in paragraph 4;

(6)  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;

(7)  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;

(8)  salted seeds or salted nuts;

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

(10)  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;

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

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

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

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

(a)  they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(b)  they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

(15)  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;

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

(a)  food or beverages heated for consumption,

(b)  prepared salads,

(c)  sandwiches and similar products,

(d)  platters of cheese, fruit, vegetables or cold cuts and other arrangements of prepared food,

(e)  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

(f)  beverages dispensed at the place where they are sold;

(17)  food or beverages sold through a vending machine; and

(18)  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 described in any of paragraphs 1 to 17, except where

(a)  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

(b)  in the case of a product described in paragraph 14, the product is not sold for consumption at the establishment and

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

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

1991, c. 67, s. 177.