Sales of prepared food and non-alcoholic beverages
1. Is this a retail business?
e.g., grocery store, convenience store, department store, vending machine
- Yes
- No
Display condition: If Q1=YES or non-response, display the 'Prepared food and beverages ready for immediate consumption info block'. Otherwise, do not display.
Prepared food and beverages ready for immediate consumption:
- 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, fruits or vegetables, and other arrangements of prepared foods
- Cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products, where they are not pre-packaged for sale to consumers and are sold as single servings in quantities of less than six
- Ice cream, ice milk, sherbet, frozen yogurt or frozen pudding, non dairy substitutes for any of the foregoing or any product that contains any of the foregoing sold in single servings and not pre-packaged
- Non-alcoholic beverages, such as coffee, tea, milk and juice.
2. From January 1 to November 30, 2024, what were the total net sales of prepared food and non-alcoholic beverages that were ready for immediate consumption?
Include take-out food and food from a deli food counter.
Exclude taxes and basic groceries such as bread, vegetables, fruits, etc.
Report in Canadian dollars rounded to the nearest dollar
Total net sales excluding taxes
$________.00
Flow condition: If Q#2 = non-response or 0, go to Q#5. Otherwise, go to Q#3.
Note: In Ontario, single transaction sales of prepared food and non-alcoholic beverages totalling $4.00 or less (pre-tax) are exempt from being charged the provincial portion of the HST.
3. Of the previously reported amount of total net sales of prepared food and non-alcoholic beverages that were ready for immediate consumption from January 1 to November 30, 2024, were there any sales exempt from the provincial portion of the HST because the single transaction pre-tax price was $4.00 or less?
Note:
- this question does not refer to the temporary HST exemptions that started on December 14, 2024
- zero rated basic grocery product should be excluded
- refer to the help button (?) for a list of all prepared food and non-alcoholic beverages that qualify for the exemption
- Yes
- No
Flow condition: If Q#3 = YES, go to Q#4. Otherwise, go to Q#5.
Note: In Ontario, single transaction sales of prepared food and non-alcoholic beverages totalling $4.00 or less (pre-tax) are exempt from being charged the provincial portion of the HST.
4. Of the previously reported amount of total net sales of prepared food and non-alcoholic beverages that were ready for immediate consumption from January 1 to November 30, 2024, what is the amount of the sales that were exempt from the provincial portion of the HST because the single transaction pre-tax price was $4.00 or less?
Note:
- exclude transactions totalling more than $4.00, even if they were subject to the temporary HST exemptions introduced starting December 14, 2024
- zero rated basic grocery product should be excluded
- refer to the help button (?) for a list of all prepared food and non-alcoholic beverages that qualify for the exemption
- report in Canadian dollars rounded to the nearest dollar or provide a percentage of the total net sales.
Qualifying sales in Canadian dollars
$________.00
OR
Qualifying sales percentage
________%
Display condition: If Q#1 = YES or non-response, display the 'Prepared food and beverages ready for immediate consumption info block'.
Note: The following questions will ask you to report information from December 1 to December 31, 2024
Prepared food and beverages ready for immediate consumption:
- 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, fruits or vegetables, and other arrangements of prepared foods
- Cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products, where they are not pre-packaged for sale to consumers and are sold as single servings in quantities of less than six
- Ice cream, ice milk, sherbet, frozen yogurt or frozen pudding, non dairy substitutes for any of the foregoing or any product that contains any of the foregoing sold in single servings and not pre-packaged
- Non-alcoholic beverages, such as coffee, tea, milk and juice.
5. From December 1 to December 31, 2024, what were the total net sales of prepared food and non-alcoholic beverages that were ready for immediate consumption?
Include take-out food and food from a deli food counter.
Exclude taxes and basic groceries such as bread, vegetables, fruits, etc.
Report in Canadian dollars rounded to the nearest dollar.
Total net sales excluding taxes
$________.00
Flow condition: If Q#5 = non-response or 0, go to the end of the survey. Otherwise, go to Q#6.
Note: In Ontario, single transaction sales of prepared food and non-alcoholic beverages totalling $4.00 or less (pre-tax) are exempt from being charged the provincial portion of the HST.
6. Of the previously reported amount of total net sales of prepared food and non-alcoholic beverages that were ready for immediate consumption from December 1 to December 31, 2024, were there any sales exempt from the provincial portion of the HST because the single transaction pre-tax price was $4.00 or less?
Note:
- this question does not refer to the temporary HST exemptions that started on December 14, 2024
- zero rated basic grocery product should be excluded
- refer to the help button (?) for a list of all prepared food and non-alcoholic beverages that qualify for the exemption
- Yes
- No
Flow condition: If Q#6 = YES, go to Q#7. Otherwise, go to the end of the survey.
Note: In Ontario, single transaction sales of prepared food and non-alcoholic beverages totalling $4.00 or less (pre-tax) are exempt from being charged the provincial portion of the HST.
7. Of the previously reported amount of total net sales of prepared food and non-alcoholic beverages that were ready for immediate consumption from December 1 to December 31, 2024, what is the amount of the sales that were exempt from the provincial portion of the HST because the single transaction pre-tax price was $4.00 or less?
Note:
- exclude transactions totalling more than $4.00, even if they were subject to the temporary HST exemptions introduced starting December 14, 2024
- zero rated basic grocery product should be excluded
- refer to the help button (?) for a list of all prepared food and non-alcoholic beverages that qualify for the exemption
- report in Canadian dollars rounded to the nearest dollar or provide a percentage of the total net sales
Qualifying sales in Canadian dollars
$________.00
OR
Qualifying sales percentage
________%