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 [Repealed, SOR/2002-277, s. 7]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.
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