Newspaper and qualifying food and beverage - Ontario only

Newspapers

Print newspapers that contain news, editorials, feature stories, or other information of interest to the general public, and that are published at regular intervals, typically on a daily, weekly, or monthly basis will qualify for the point-of-sale rebate.

Note
Flyers, inserts, magazines, periodicals, and shoppers will not qualify.

Qualifying prepared food and beverages

Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00 (not including HST), whether consumed on or off the premises where they are sold. Qualifying items will include:

• food or beverages heated for consumption;
• salads not canned or vacuum sealed;
• sandwiches and similar products other than when frozen;
• platters of cheese, cold cuts, fruit or vegetables, and other arrangements of prepared food;
• cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;
• ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of these products, or any product that contains any of these products, when hand-scooped or machine dispensed and sold in single servings;
• other food items not zero-rated as basic groceries solely by virtue of the types of sales made at the establishment where they are sold (such as, a sale of a bagel or a plain croissant in a restaurant);
• non-carbonated beverages when dispensed at the place where they are sold; or
• the following when sold with a qualifying food item above:
  • other beverages except if the cans, bottles or other primary containers in which they are sold contain a quantity exceeding a single serving;
  • cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving;
  • ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged and sold in single servings; or
  • other snack foods such as chips, salted nuts, popcorn, candies, fruit bars, granola bars.

Note
Wine, spirits, beer, malt liquor, or other alcoholic beverages will not be a qualifying beverage for the purpose of the point-of-sale rebate.

For information on food items that are not zero-rated as basic groceries and the meaning of establishment, see GST/HST Memoranda Series Chapter 4.3, Basic Groceries.

Single transaction

In calculating whether qualifying prepared food and beverages will be sold for a total price of $4.00 or less, only the qualifying prepared food and beverages are included in the calculation of the $4.00 threshold.

Forms and publications

• GST/HST Info Sheets GI-060, Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers
• GST/HST Info Sheets GI-064, Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages
• GST/HST Memoranda Series 4.3, Basic Groceries