SOR/91-29 校园自助餐厅食品和饮料条�?School Cafeteria Food and Beverages (GST/HST) Regulations)

　　School Cafeteria Food and Beverages （GST/HST� Regulations

　　SOR/91-29

　　EXCISE TAX ACT

　　Registration 1990-12-18

　　School Cafeteria Food and Beverages （GST/HST� Regulations

　　P.C. 1990-2738 1990-12-18

　　His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277�?�? of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable school cafeteria food and beverages.

　　*S.C. 1990, c. 45, s. 12

　　1. [Repealed, SOR/2002-277, s. 7]

　　INTERPRETATION

　　2. In these Regulations, ��Act�� means the Excise Tax Act. （Loi（�/p>

　　PRESCRIBED FOOD AND BEVERAGES

　　3. For the purposes of section 12 of Part III of Schedule V to the Act, the following are prescribed food and beverages:

　　（a� carbonated beverages;

　　（b� beverages included in paragraph 1（d� of Part III of Schedule VI to the Act, when sold in cans, cartons or bottles; and

　　（c� foods included in any of paragraphs 1（e� to （l� of Part III of Schedule VI to the Act, when prepackaged for sale to consumers.