The application of QST to supplies of chocolate bars sold during fundraising campaigns by organizations other than public sector bodies and public institutions is outlined in this recently revised bulletin. Québec considers the supply of chocolate bars sold under these circumstances to be a taxable supply of candy that does not qualify for zero-rating. The latest version of this bulletin reasserts this position by ensuing that it is technically accurate.
“Chocolate bars sold during fundraising campaigns by organizations other than public-sector bodies and public institutions”