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| | P-213 GST/HST Status of Certain Ice Cream, Ice Milk, Sherbet, Frozen Yoghurt, Frozen Pudding Products (Site not responding. Last check: 2007-10-09) |
 | | The object of this policy is to determine in what circumstances the products listed in paragraph 1(k) of Part III of Schedule VI of the ETA are considered to be packaged or sold in single servings. |
 | | These products are: ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes of these products and any products containing these products. |
 | | We are bound by this ruling provided that none of the above issues is currently under audit, objection or appeal, that there are no relevant changes in the future to the Excise Tax Act, and that you have fully described all necessary facts and transactions for which you requested a ruling. |
| www.cra-arc.gc.ca /E/pub/gl/p-213/p-213-e.htm (1350 words) |
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