The QST and the GST/HST: How They Apply to Foods and Beverages

This document is intended for owners or operators of grocery stores, convenience stores, bakeries, pastry shops, snack bars, butcher shops, restaurants, bars, catering services and vending machines, and anyone else carrying on activities in the food services sector. It explains how the GST and QST apply to sales of food products and sales of food in certain establishments.

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2019-01 version

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