The GST and the QST apply to sales of snack foods such as chips, crisps, puffs, curls and sticks.

Taxable snack foods

Examples of taxable snack foods are:

• bacon crisps
• brittle pretzels
• cheese curls
• cheese puffs
• corn chips
• fruit bars, rolls and drops, and similar fruit-based foods
• granola products (for example, granola bars)
• popcorn
• potato chips
• potato sticks
• salted seeds (for example, peanuts and sunflower seeds when supplied salted)
• snack mixtures that contain cereals, nuts, seeds, dried fruit or any other edible product

Zero-rated snack foods

Examples of zero-rated snack foods are:

• any products sold primarily as breakfast cereals
• unpopped popcorn kernels, salted or unsalted