News and Insights CRA Notice No. 242, “Notice of Change – GST/HST Memorandum 4.3, Basic Groceries” Tax Development Apr 21, 2009 The Canada Revenue Agency has issued this notice to advise that paragraphs 160 and 161 of GST/HST Memorandum 4.3, “Basic Groceries” have been amended to include “formulated liquid diet products”. CRA Notice 242 Back Share