Sweetened Baked Goods and Similar Products

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Cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies and croissants with a sweetened filling or coating, and similar products are taxable if:

  • they are prepackaged for sale in quantities of fewer than six single servings
  • they are not prepackaged for sale, but are sold in quantities of fewer than six single servings

Taxable products

Products that are taxable when they are prepackaged for sale in quantities of fewer than six single servings, or when they are not prepackaged for sale, but are sold in quantities of fewer than six single servings include:

  • breads (such as banana or carrot bread) consisting primarily of a muffin mix or similar sweetened base
  • cakes, including coffee cakes and tea cakes
  • cookies
  • doughnuts and fritters
  • flans
  • graham crackers
  • muffins and muffin bars
  • pies and tarts
  • plum puddings
  • strudels
  • sweetened crêpes
  • wafers
  • waffles

Zero-rated products

The sale of the following products is zero-rated:

  • a mixed supply of six or more single servings of the taxable products listed above (for example, one tart, two muffins, one cookie and two doughnuts) when they are not individually packaged
  • English muffins without a sweetened filling or coating
  • meat pies and doughs of all kinds, including puff pastry and cookie dough
  • pie shells, vol-au-vent shells and phyllo leaves
  • salted crackers and other crackers (other than graham crackers and crackers with a sweetened filling or coating)
  • soft pretzels
  • tortillas and taco shells
  • traditional bread products such as bagels, scones, tea biscuits, croissants and rolls, without a sweetened filling or coating
  • traditional breads

Therefore, establishments specialized in take-out food are not required to collect tax on sales of six or more items intended for consumption outside the establishment. Foods with a sweetened filling or coating that are packaged in single servings are taxable, regardless of the number of items purchased.

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