Quoted from http://www.cra-arc.gc.ca/E/pub/gm/4-3/4-3-e.pdf
Ice cream and similar products
Sch. VI, Part III, para 1(k)
74. A supply of ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged or sold in single servings, is taxable.
75. Examples of ice cream and similar products that are taxable, when packaged or sold in single servings, include:
• ice cream sandwiches
• ice cream bars
• tofu-based frozen snacks
• frozen yoghurt bars
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so a box of ice cream is not taxable since it isn't single servings, but an ice cream bar is taxable since it is single serving. So confusing. |