Food products can be taxable, zero-rated or exempt. This section is intended for persons carrying on activities in the food services sector, including owners and operators of:

• bakeries
• bars
• butcher shops
• catering services
• convenience stores
• grocery stores
• pastry shops
• restaurants
• snack bars
• vending machines

The section contains information on how the GST/HST and the QST apply to certain food products.