Maple Products

The sale of products made from maple sap can be taxable or zero-rated. See the table below for more information.

Maple product Description Type of sale
Maple syrup Maple syrup is made by boiling sap tapped from maple trees to 3.8°C (7.5°F) above the boiling point of water. Zero-rated
Maple butter Maple butter is made by heating maple syrup to 11.5°C (23°F) above the boiling point of water, cooling it rapidly and stirring it. The butter is then poured into containers and used as a spread on bread, toast, cookies, crepes, waffles, etc. Zero-rated
Maple taffy The thicker consistency of maple taffy is obtained from boiling maple syrup at a temperature 14.4°C (25°F) above the boiling point of water. Maple taffy is sold in small, air-tight containers. Zero-rated
Maple taffy on snow Liquid maple taffy made by boiling maple syrup until it thickens is poured onto snow, which cools the taffy and hardens it. It can then be picked up with small wooden sticks and eaten by sugar shack visitors. Taxable
Soft maple sugar Soft maple sugar is obtained by heating maple syrup to 14.5°C (27°F) above the boiling point of water. The syrup is then cooled rapidly, stirred vigorously, then poured into a mould to set. Zero-rated
Granulated maple sugar Granulated maple sugar is made from maple syrup that is heated to approximately 23.3°C (40°F) above the boiling point of water. The hot, thickened syrup is then stirred until complete granulation is achieved. Granulated maple sugar is used as a substitute for brown sugar or table sugar. Zero-rated
Maple syrup jelly Maple syrup jelly is obtained by adding a gelling agent to heated maple syrup. The product is then poured into containers and used in much the same way as any other jelly or jam. Zero-rated

Other products made from maple products, such as the ones listed below, are generally taxable.

  • Maple butter cones
  • Maple sugar candy
  • Maple candy
  • Maple chocolates
Last Updated: 2014-03-03