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The Charter of the French language and its regulations govern the consultation of English-language content.

Food Services Sector – Applying the GST and QST

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.

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