News and Insights

CRA GST/HST Memorandum 4.3, “Basic Groceries”

Tax Development May 28, 2009

The Canada Revenue Agency has recently updated this memorandum to remove references to various GST/HST Policy Statements that are now obsolete. In addition, an example following paragraph 49 in the section “Fondue chocolate” was deleted.

CRA Memorandum 4.3