Food and Beverages Served or Sold in Educational and Healthcare Institutions and Other Public Sector Bodies

Food and beverages sold in educational and healthcare institutions and other public sector bodies may be exempt from the GST and QST. This is the case for food and beverages:

• prepared for students in elementary and secondary schools and served in a cafeteria or during extra-curricular activities organized by the school
• served
  • to patients and residents of healthcare institutions
  • by a public sector body in a place where recreational activities are held for underprivileged or disabled persons
• sold
  • to the elderly, disabled or underprivileged persons in their place of residence under a program established to provide prepared food and beverages
  • by a public sector body under a program to relieve poverty, suffering or distress–except food and beverages sold as part of a fund-raising activity

In colleges and universities, the meals served to students by restaurants and cafeterias are exempt from tax if they are under a plan providing at least 10 meals per week for at least one month.

Note

Certain goods and services offered in educational or healthcare institutions or public sector bodies are taxable.

For more information, see the brochure The QST and the GST/HST: How They Apply to Foods and Beverages (IN-216-V).