Food and beverages sold in healthcare institutions may be exempt from the GST and QST. This is the case for food and beverages served to patients and residents of such institutions.

Certain products and services sold in healthcare institutions are taxable, such as

• all food and beverages sold from vending machines, other than from machines that accept a single 25-cent coin (or a coin of lesser value) per transaction
• food and beverages sold in hospital cafeterias
• confections and snack foods
• carbonated beverages, alcoholic beverages and fruit-flavoured or fruit-juice beverages containing less than 25% natural fruit juice

For more information, consult the brochure The QST and the GST/HST: How They Apply to Foods and Beverages (IN-216-V).