An Inclusive Litany

1/17/99

Taxonomic musings from Canada's General Sales Tax News:
Tax Status of Salads: Food containing ingredients, whether mixed or not, such as chopped, shredded, diced, sliced, or pureed vegetables, meat, fish, eggs, or other food when supplied with a dressing and/or seasoning(s), whether or not the dressing is mixed with the other ingredients, is considered to be a "salad" for purposes of determining its GST/HST status. A combination of one ingredient and a dressing or seasoning(s), which is sold or represented as a salad, is also considered to be a salad.

All supplies of salads, except those that are canned or vacuum-sealed, are taxable at 7% (15% in the participating provinces). Generally, if there is no dressing of seasoning applied to the ingredients, and no dressing or seasoning is packaged separately with the ingredients, the package is not considered to be a salad and is zero-rated. However, supplies of fruit salads or gelatin salads are taxable at 7% (15% in the participating provinces), even though they generally do not contain a dressing.

Supplies of salads that are sold in cans or containers that are vacuum-sealed are zero-rated. Supplies of mixed, cut vegetables that are packaged and promoted as "stir-fry" or "chop suey mixes" are also zero-rated, since they are not considered to be salads.