Harmonized Sales Tax for Ontario Point-of-Sale Rebate on Prepared Food and Beverages
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1 GST/HST Inf Sheet GI-064 July 2010 Harmnized Sales Tax fr Ontari Pint-f-Sale Rebate n Prepared Fd and Beverages NOTE: This GST/HST Inf Sheet replaces the versin dated February The Gvernment f Ontari has intrduced a harmnized sales tax (HST) which came int effect n July 1, The HST rate is 13% f which 5% represents the federal part and 8% the prvincial part. This infrmatin sheet reflects tax changes included in Part 4 f the Regulatins Amending Varius GST/HST Regulatins (SOR/ ).. The Gvernment f Ontari prvides a pint-f-sale rebate f the prvincial part f the HST payable n qualifying prepared fd and beverages. The Canada Revenue Agency (CRA) administers the rebate n behalf f the Gvernment f Ontari. Please refer t the fllwing GST/HST Inf Sheets fr infrmatin n pint-f-sale rebates n ther qualifying gds in Ontari: GI-060, Harmnized Sales Tax fr Ontari Pint-f-Sale Rebate n Newspapers; GI-062, Harmnized Sales Tax fr Ontari, British Clumbia and Nva Sctia Pint-f-Sale Rebate n Feminine Hygiene Prducts; GI-063, Harmnized Sales Tax fr Ontari, British Clumbia and Nva Sctia Pint-f-Sale Rebate n Children s Gds; GI-065, Harmnized Sales Tax fr Ontari and British Clumbia Pint-f-Sale Rebate n Bks. In this publicatin: Cnsumer means an individual wh acquires qualifying prepared fd r beverages fr the individual s persnal cnsumptin r use, r fr the persnal cnsumptin r use f anther individual. Prvincial part f the HST means the 8% Ontari part f the HST. Qualifying prepared fd and beverages means gds designated by the Gvernment f Ontari as qualifying prepared fd and beverages and satisfying prescribed cnditins. Mre infrmatin is available under the heading Gds qualifying fr the rebate. Rebate means the pint-f-sale rebate f the prvincial part f the HST payable n qualifying prepared fd and beverages, which is prvided by the Gvernment f Ontari. Recipient f qualifying prepared fd and beverages means the persn wh is liable t pay fr the prepared fd and beverages. When n amunt is due, it means the persn t whm the prepared fd and beverages are delivered r made available. Registrant means a persn wh is registered, r is required t be registered, fr GST/HST purpses. Single serving f beverages means a serving in any amunt that is less than 600 ml in vlume. Single serving f ice cream, ice milk, sherbet, frzen yghurt r frzen pudding, nn-dairy substitutes fr any f the freging, r any prduct that cntains any f the freging means a serving in any amunt that is less than 500 ml in vlume r 500 grams in weight. Single serving f cakes, muffins, pies, pastries, tarts, ckies, dughnuts, brwnies, crissants with sweetened filling r cating, r similar prducts means a serving weighing less than 230 grams r a prtin r part f any f these gds when ffered fr sale as a single serving. Zer-rated means subject t the GST/HST at the rate f 0%. Wh is eligible fr the rebate The rebate is available t all recipients f qualifying prepared fd and beverages sld in Ontari. La versin française du présent dcument est intitulée Taxe de vente harmnisée de l Ontari Rembursement au pint de vente pur les aliments et les bissns préparés.
2 If yu are nt sure whether yu are eligible fr a rebate, yu may ask fr a written ruling r interpretatin, r call a GST/HST rulings centre at See GST/HST Memrandum 1.4, Excise and GST/HST Rulings and Interpretatins Service, fr mre infrmatin. Gds qualifying fr the rebate The rebate is available n qualifying prepared fd and beverages sld in Ontari that are ready fr immediate cnsumptin. The ttal price, excluding HST, must nt be mre than $4 fr all qualifying prepared fd and beverages sld t a persn at a particular time. Gds that are nt qualifying prepared fd and beverages sld in a single transactin tgether with qualifying prepared fd and beverages, are ignred fr purpses f calculating the $4 limit. The rebate is available regardless f whether the qualifying prepared fd and beverages are cnsumed n r ff the premises f the establishment where sld. The fllwing gds are qualifying prepared fd and beverages fr purpses f the rebate: fd r beverages heated fr cnsumptin; salads nt canned r vacuum sealed; sandwiches and similar prducts ther than when frzen; platters f cheese, cld cuts, fruit r vegetables, and ther arrangements f prepared fd; cakes, muffins, pies, pastries, tarts, ckies, dughnuts, brwnies, crissants with sweetened filling r cating, r similar prducts where they are nt prepackaged fr sale t cnsumers and are sld as single servings in quantities f less than six; ice cream, ice milk, sherbet, frzen yghurt r frzen pudding, nn-dairy substitutes fr any f the freging, r any prduct that cntains any f the freging, sld in single servings and nt prepackaged; ther fd items excluded frm zer-rated GST/HST treatment as basic grceries slely by virtue f the types f sales made at the establishment where they are sld (e.g., a sale f a bagel r a plain crissant in a restaurant); nn-carbnated beverages when dispensed at the place where they are sld; r 2 any f the fllwing beverages, the supply f which is nt a zer-rated supply milk (flavured r unflavured), sy, rice r almnd-based beverages r ther similar nn-dairy substitutes fr milk, r nn-carbnated fruit juice beverages r fruit flavured beverages, ther than milk-based beverages, that cntain 25% r mre by vlume f a natural fruit juice r cmbinatin f natural fruit juices r f a natural fruit juice r cmbinatin f natural fruit juices that have been recnstituted int the riginal state. the fllwing when sld with a qualifying fd r beverage item abve carbnated beverages dispensed at the place where they are sld, ther beverages (including carbnated beverages nt dispensed) except if the cans, bttles r ther primary cntainers in which they are sld cntain a quantity exceeding a single serving r they are packaged in multiples f single servings; the fllwing when sld with a qualifying fd r beverage item abve fr a single cnsideratin cakes, muffins, pies, pastries, tarts, ckies, dughnuts, brwnies, crissants with sweetened filling r cating, r similar prducts where they are prepackaged fr sale t cnsumers in quantities f less than six items each f which is a single serving, ice cream, ice milk, sherbet, frzen yghurt r frzen pudding, nn-dairy substitutes fr any f the freging, r any prduct that cntains any f the freging, when packaged and sld in single servings, r ther snack fds such as chips, salted nuts, ppcrn, candies, fruit bars, granla bars. 1 Fr infrmatin n fd items that are excluded frm zer-rated GST/HST treatment as basic grceries and the meaning f establishment, see GST/HST Memrandum 4.3, Basic Grceries. The gds listed belw are nt qualifying beverages fr purpses f the rebate. Therefre, n rebate is 1 Other snack fds are items excluded frm basic grceries under paragraphs (e) t (j) and (l) in Part III f Schedule VI t the Excise Tax Act.
3 available in respect f the prvincial part f the HST payable n these gds: wine; spirits; beer; malt liqur; r ther alchlic beverages. Hw t claim the rebate Recipients f qualifying prepared fd and beverages sld in Ontari receive their rebate by: being paid r credited the rebate amunt by the registrant supplier (e.g., a retailer) at the pint f sale; r filing a rebate claim with the CRA. Rebate amunt paid r credited by registrant suppliers Generally, recipients f qualifying prepared fd and beverages sld in Ontari autmatically have their rebate paid r credited t them at the pint f sale by the registrant supplier that sld the prepared fd and beverages t them. The rebate amunt that a registrant supplier pays r credits t the recipient is equal t the amunt f the prvincial part f the HST payable by the recipient n the sale f the qualifying prepared fd and beverages. A registrant supplier that pays r credits the rebate amunt at the pint f sale cllects nly the 5% federal part f the HST n the sale f the qualifying prepared fd and beverages. Infrmatin n hw a registrant supplier disclses the rebate amunt paid r credited is available under the heading Hw registrant suppliers shw the rebate n their invices. Example 1 The wner f a lunch cunter in Ontari sells a prepared salad t a cnsumer fr $3.50. The prepared salad is nt canned r vacuum sealed. The prepared salad sld fr a ttal f $4.00 r less is a qualifying prepared fd fr purpses f the rebate. As a result, the wner f the lunch cunter cllects nly the 5% federal part f the HST and pay r credit the rebate f the 8% prvincial part f the HST t the cnsumer at the pint f sale. Example 2 The wner f a dairy bar in Ontari sells a 325 gram single serving f machine-dispensed ice cream t a cnsumer fr $1.99. The single-serving machine-dispensed ice cream sld fr a ttal f $4.00 r less is a qualifying prepared fd fr purpses f the rebate. As a result, the wner f the dairy bar cllects nly the 5% federal part f the HST and pay r credit the rebate f the 8% prvincial part f the HST t the cnsumer at the pint f sale. Example 3 The wner f a restaurant in Ontari sells a cheeseburger fr $2.99 and a 355 ml can f diet sda fr $0.99 t a cnsumer. The ttal price is $3.98. The cheeseburger is a qualifying prepared fd fr purpses f the rebate. Because the diet sda is sld tgether with a qualifying prepared fd, it is a qualifying beverage fr purpses f the rebate. As the ttal price fr the tw items is nt mre than $4.00, the restaurant cllects nly the 5% federal part f the HST and pay r credit the rebate f the 8% prvincial part f the HST t the cnsumer at the pint f sale. Example 4 A vendr in an Ontari shpping mall sells a 591 ml bttle f sda and a bag f ptat chips t a cnsumer fr $3.00. The sda and ptat chips are nt a qualifying beverage r a qualifying prepared fd fr purpses f the rebate. As a result, the vendr cllects the 13% HST and des nt pay r credit the 8% prvincial part f the HST t the cnsumer. Example 5 A grcery stre in Ontari sells a sandwich and drink cmb cnsisting f a rast beef sandwich and a 350 ml bttle f apple juice fr $3.50, a laf f bread fr $3.00, and a bx f cat litter fr $9.95 t a cnsumer. The sandwich and drink cmb are a qualifying prepared fd and a qualifying beverage fr purpses f the rebate. As the ttal price fr the cmb is nt mre than $4.00, the grcery stre cllects nly the 5% federal part f the HST and pay r credit the rebate f the 8% prvincial part f the HST t the cnsumer at the pint f sale. The sale f the bread and cat litter is ignred fr purpses f the rebate. Filing rebate claims with the CRA If the registrant supplier des nt pay r credit the rebate amunt at the pint f sale, then the recipient f the qualifying prepared fd and beverages sld in Ontari can file a rebate claim with the CRA using Frm GST189, General Applicatin fr Rebate f GST/HST. The rebate amunt that the CRA pays t the recipient will equal the amunt f the prvincial part 3
4 f the HST that the recipient paid n the sale f the qualifying prepared fd and beverages. The recipient has t file Frm GST189 within fur years after the day the prvincial part f the HST became payable. If the registrant supplier des nt pay r credit the rebate amunt at the pint f sale and the recipient f the qualifying prepared fd and beverages sld in Ontari is a registrant acquiring the prepared fd and beverages fr use r supply in the curse f a cmmercial activity, then the recipient can claim an input tax credit (ITC) t recver the 5% federal part f the HST paid. The recipient has t file a rebate claim, using Frm GST189, t recver the 8% prvincial part f the HST paid. The recipient has t file this frm within fur years after the day the prvincial part f the HST became payable. Example 6 On December 15, 2010, a restaurant wner in Ontari sells a slice f pizza fr $2.50 and a 355 ml size cup f cffee t a cnsumer fr $1.50. The ttal price is $4.00. The slice f pizza is a qualifying prepared fd fr purpses f the rebate. Because the cffee is heated fr cnsumptin, it is a qualifying beverage fr purpses f the rebate. The restaurant wner cllects the 13% HST and des nt pay r credit the rebate f the 8% prvincial part f the HST at the pint f sale. The cnsumer can file a rebate claim with the CRA fr the 8% prvincial part f the HST paid t the restaurant. The cnsumer has until December 15, 2014, t file this rebate claim. Example 7 On August 1, 2010, a grcery stre wner in Ontari sells a ham sandwich t a custmer fr $3.75. Bth the grcery stre wner and the custmer are registrants. The custmer buys the sandwich fr cnsumptin in the curse f the persn s cmmercial activities. The ham sandwich is a qualifying prepared fd fr purpses f the rebate. The grcery stre wner cllects the 13% HST and des nt pay r credit the rebate f the 8% prvincial part f the HST at the pint f sale. The custmer can claim an ITC t recver the 5% federal part f the HST paid t the grcery stre wner. The custmer can als file a rebate claim with the CRA fr the 8% prvincial part f the HST paid t the grcery stre wner. The custmer has until August 1, 2014, t file this rebate claim. Under existing GST/HST rules, a registrant recipient may be required t recapture a prtin f the amunt claimed as an ITC n fd and beverages. Refer t GST/HST Memrandum 8.2, General Restrictins and Limitatins, fr mre infrmatin. Hw registrant suppliers shw the rebate n their invices When disclsing the HST n an invice r receipt issued in respect f a sale f qualifying prepared fd and beverages t which the registrant supplier has paid r credited the rebate amunt at the pint f sale, the registrant supplier may shw: the ttal amunt f the HST payable (r the ttal HST rate) with the rebate amunt paid r credited shwn separately; the ttal HST payable as an amunt net f the rebate amunt paid r credited; r the ttal price f the qualifying prepared fd and beverages that includes HST at a net rate f 5%. Example 8 A retailer in Ontari sells a meal cnsisting f qualifying prepared fd and a qualifying beverage fr $4.00 and pays r credits the rebate amunt f $0.32 ($4.00 8% = $0.32) at the pint f sale. The retailer has the fllwing three ptins fr disclsing the ttal HST payable and the rebate amunt paid r credited: Price f meal $ % $0.52 Subttal $4.52 8% $0.32 Amunt due $4.20 r Price f meal $4.00 HST $0.20 Amunt due $4.20 r Price f meal $4.20 5% HST included If the recipient in the abve example were a registrant that wuld be eligible t claim an ITC t recver the tax paid r payable n the purchase f the meal, the maximum ITC available wuld be $0.20 (i.e., the 5% federal part f the HST). This amunt appears nly n the secnd invice. In the case f the first and third invices, the recipient has t calculate 5% f $4.00 (i.e., $4.00 5% = $0.20) r 5/105 f $4.20 (i.e., $4.20 5/105 = $0.20), respectively, t determine the amunt that may be claimed as an ITC. 4
5 Under existing GST/HST rules, a registrant recipient may be required t recapture a prtin f the amunt claimed as an ITC n fd and beverages. Refer t GST/HST Memrandum 8.2, General Restrictins and Limitatins, fr mre infrmatin. Fr infrmatin n invicing requirements fr registrants, see Guide RC4022, General Infrmatin fr GST/HST Registrants. Hw registrant suppliers accunt fr the rebate n their GST/HST returns A registrant supplier that pays r credits the rebate amunt at the pint f sale has tw ptins fr accunting fr the rebate amunt n its GST/HST return. First, the registrant supplier may accunt fr the ttal HST cllected r cllectible (i.e., 13% fr Ontari) n line 103 f the return, and claim an adjustment fr the rebate amunt paid r credited n line 107. Secnd, the registrant supplier may shw the net amunt as the HST cllected r cllectible (i.e., 5%) n line 103, and nt claim an adjustment fr the rebate amunt paid r credited n line 107. Example 9 A restaurant wner in Ontari sells a qualifying prepared fd and a qualifying beverage fr $4.00 and credits the rebate amunt f $0.32 ($4.00 8% = $0.32) at the pint f sale. The restaurant wner cllects the 5% federal part f the HST f $0.20 ($4.00 5% = $0.20) payable n the sale. With respect t accunting fr this particular sale n its GST/HST return, the restaurant wner may shw the 13% HST cllectible f $0.52 ($ % = $0.52) n line 103, and claim an adjustment fr the rebate amunt credited ($0.32) n line 107, as fllws: Sales and ther revenue (line 101): $4.00 GST/HST cllected r cllectible $0.52 (line 103) Adjustments (line 104) 0 Ttal GST/HST/adjustments (line 105) $0.52 ITCs (line 106) 0 Adjustment (line 107) $0.32 Ttal ITCs /adjustments (line 108) $0.32 Net tax (line 109) $0.20 Or, the restaurant wner may shw the net amunt cllectible ($0.52 $0.32 = $0.20) n line 103, and nt claim an adjustment fr the rebate amunt credited n line 107, as fllws: Sales and ther revenue (line 101): $4.00 GST/HST cllected r cllectible $0.20 (line 103) Adjustments (line 104) 0 Ttal GST/HST/adjustments (line 105) $0.20 ITCs (line 106) 0 Adjustment (line 107) 0 Ttal ITCs /adjustments (line 108) 0 Net tax (line 109) $0.20 Fr infrmatin n cmpleting a GST/HST return, see Guide RC4022, General Infrmatin fr GST/HST Registrants. This inf sheet des nt replace the law fund in the Excise Tax Act (the Act) and its regulatins. It is prvided fr yur reference. As it may nt cmpletely address yur particular peratin, yu may wish t refer t the Act r apprpriate regulatin, r cntact any CRA GST/HST rulings ffice fr additinal infrmatin. A ruling shuld be requested fr certainty in respect f any particular GST/HST matter. Pamphlet RC4405, GST/HST Rulings Experts in GST/HST Legislatin, explains hw t btain a ruling and lists the GST/HST rulings ffices. If yu wish t make a technical enquiry n the GST/HST by telephne, please call If yu are lcated in Quebec and wish t make a technical enquiry r request a ruling related t the GST/HST, please cntact Revenu Québec by calling Yu may als visit their Web site at t btain general infrmatin. All technical publicatins related t GST/HST are available n the CRA Web site at 5
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