Food and Beverages Prepared or Sold for Immediate Consumption in Commercial Food-Service Establishments

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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

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).

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