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Weird GST Facts
1. GST on delicatessen items depends on whether they are served hot or
cold. If they are served cold, there is no GST (zero-rated), if they are
served hot, GST must be charged on the item.
2. GST applies to juice drinks that
are less than 25% juice. But, if the drink has more than 25% juice, GST
only is applicable if the drink size is less than 600ml.
3. GST is applicable on flights to
Alaska, St. Pierre & Miquelon (France) but not Hawaii.
4. GST applies to doughnuts, muffins
and other snack items if less than 6 are purchased at one time.
5. Chocolate covered grasshoppers are considered to be
confectionery and are subject to GST.
Weird
PST Facts (British Columbia)
1. Garden soil mixes that contain 50% or more of sand, gravel,
topsoil or fill are taxable. Garden mixes that contain more than 50% of
a combination of manure, peat, sawdust or any other chemicals or organic
soil stimulants are exempt.
2. Bags specifically
designed to carry school books and supplies are exempt. Bags, including
briefcases, attaché cases, roll bags, backpacks, sport bags, and tote
bags are not specifically designed to carry school books and supplies.
3. Biology class frog,
taxable; class room hamster, unclear; animals sold as pets are taxable,
though animals dead or alive purchased by schools (boards) for student
research projects are exempt.
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