Food and Beverages Prepared or Sold for Immediate Consumption in Commercial Food-Service Establishments
GST and QST are applied to almost all products sold in the following establishments:
- establishments providing food heated for immediate consumption
- restaurant and hotel establishments
Note
Customers must pay GST and QST on basic food and beverage items sold by an establishment where at least 90% of the food and beverages sold are taxable, unless the products are sold in a format that prevents immediate consumption based on:
- the nature of the product (uncooked pizza, for example)
- the quantity sold (1 L container of ice cream, for example)
- the packaging format
For more information, see the brochure The QST and the GST/HST: How They Apply to Foods and Beverages (IN-216-V).